Lithuania State Tax Inspectorate has revised its guidance on excise duties for heated tobacco products and electronic cigarette liquids, clarifying when tax liabilities arise, applicable rates, exemptions and compliance requirements under the Law on Excise Duties.
Lithuania State Tax Inspectorate has updated its excise duty guidance on heated tobacco products and electronic cigarette liquids, clarifying liability, rates, exemptions and compliance under the Law on Excise Duties on 14 April 2026.
For heated tobacco products, the obligation to pay excise duties generally arises upon release for consumption, including removal from a duty suspension arrangement, as well as in cases of loss, irregularities during transportation, unlawful production, or possession of unmarked products. Liability may also arise where products are used outside qualifying relief purposes, received from other EU Member States outside a tax warehouse system, or in situations involving customs debt under import rules.
For electronic cigarette liquids, the excise duty obligation arises where products are produced, acquired, imported, or received for business purposes without excise having been paid. “Business purposes” is defined as use in economic activities intended to generate income. The guidance also confirms that multiple parties involved in irregularities may be held jointly and severally liable for excise duties.
The updated rules set the excise duty rate at EUR 100.6 per 1,000 units for heated tobacco products and EUR 1.56 per milliliter for e-cigarette liquids. Exemptions apply where products are exported to other EU Member States, used for scientific research or testing, or destroyed under supervision. Additional requirements include mandatory excise stamps (banderoles) for heated tobacco products and strict inventory controls during rate changes.
Taxpayers include excise warehouse owners, importers, and registered excise duty payers, with registration required for relevant activities. The tax period is one calendar month, with declarations and payments due by the 15th day of the following month using form AKC430. Where average monthly liability exceeds EUR 15,000 over three consecutive months, advance payments are required by the 15th of the current month.
