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LithuaniaVMI

Outsourced bottling triggers sweetened-drink excise on dispatch

VMI now says a producer sending sweetened drinks to another business for bottling or packing incurs excise at dispatch, replacing the FAQ’s earlier reference to receipt of the finished product.

By Taxxa AI OyPublished 4 September 2026

Tax

Lithuania’s State Tax Inspectorate (VMI) has clarified that a sweetened-drink producer incurs excise when it sends the drink to another business for bottling or packing. The revised answer replaces the earlier explanation that linked the producer’s obligation to receiving the bottled or packed product back from the service provider.

The distinction concerns the point at which a drink is treated as manufactured for excise purposes. Where the producer bottles or packs its own drink, VMI describes the finished product as one ready for sale in its retail packaging. Where a separate business provides that service, the drink is instead treated as manufactured when the producer dispatches it for bottling or packingVMI. VMI’s revised FAQ and its excise commentary use that dispatch point for the producer’s obligation to calculate and pay excise.

In its Article 75 explanation, VMI identifies the manufacturer as the person who physically makes the drink. A business whose details appear on the packaging, but which only sells the finished product under a private-label or contract-manufacturing arrangement, is not the manufacturer merely because it is named on the label.

VMI also distinguishes manufacturing from preparing drinks by diluting concentrates with water or another liquid. Dilution is not itself manufacturing for this purpose. The commentary separately explains the exemption for unpackaged sweetened drinks made by catering establishments, including drinks prepared to an individual order for consumption on the premises or takeaway.

For the domestic-production obligations covered by Article 79, the tax period is a calendar month. The producer reports the excise in form AKC430 and pays it by the 15th day of the following month. The date that triggers the obligation and the monthly filing and payment deadline therefore perform different roles.

VMI records the revised bottling answer as updated on 2 September 2026. The corresponding commentary on sweetened-drink excise was prepared under letter RTD-90 of 4 September 2026.

Relevant legal provisions include Articles 75, 77 and 79 of the Akcizų įstatymas.

Use the dispatch date when accounting for excise on drinks sent to another business for bottling or packing.

Sources