From 1 January 2026, companies producing or importing non-alcoholic sweetened beverages or their concentrates from EU countries must register as excise duty payers with the State Tax Inspectorate (VMI) and declare and pay excise duty. 

Lithuania’s tax authority, the State Tax Inspectorate (VMI) announced on 17 December 2025 that companies producing or importing non-alcoholic sweetened beverages or their concentrates from other EU countries must register as excise duty payers with the VMI from 1 January 2026.

Registration can be done by email at vmi@vmi.lt.

Who Needs to Register: 

  • Beverages with added sugar over 2.5 g/100 ml or containing sweeteners
  • Beverage concentrates (liquid or powdered) with added sugar or sweeteners
  • Milk-based drinks with added sugar or sweeteners

Registered companies are required to declare and pay excise duty on these products.

The first declaration and payment are due by 15 February 2026.