LithuaniaVMI
Sweetened-drink excise: how to prove volume, sugars, refunds
Volume by direct measurement or density formula with verified equipment, sugars proved document by document, and refunds via AKC430 or refund application — the evidence mechanics for sweetened-drink excise.
By Taxxa AI OyPublished 4 September 2026
Industry: Manufacture of soft drinks; production of mineral waters and other bottled waters
Sweetened-drink excise turns on evidence: how the volume is proved, how the sugar content is proved, and what documents support a refund. The current commentary sets the mechanics for Articles 75–79 of the Akcizų įstatymas.
Where a supplier states the quantity by weight rather than volume, the excise volume is established by measuring it directly or by determining the product's density and dividing mass by density (V = m / ρ).
VMI The measurement or density finding must be documented — a measurement record, a laboratory conclusion, or another document showing how the figures were obtainedVMI — and the equipment used must have undergone the metrological verification the Metrologijos įstatymas requiresVMI.
No statute prescribes a method for determining added and natural sugarsVMI, so each case is assessed on its documents: laboratory tests, recipes, VAT invoices, labels and any other information that establishes the quantitiesVMI. An importer must hold documents supporting the sugar content when presenting goods for release into free circulation — manufacturer certificates or seller or supplier documents identifying composition, added sugars and sweeteners.VMI Where a label or nutrition declaration gives only total sugar, excise applies only if the importer also produces manufacturer, seller or supplier documents distinguishing added from natural sugars and the added sugars exceed 2.5 g per 100 ml.VMI
No excise is calculated — or paid excise is refunded — for quantities lost within the natural-loss limits (applying Pelno mokesčio įstatymas Article 23 mutatis mutandis)VMI, for force-majeure losses proved under the Government procedureVMI, and for other irreversibly lost or destroyed drinks where the goods, quantities and cause are documented and the loss is beyond the person's control, assessed case by case including good faithVMI. Drinks that spoil through the person's own fault — improper storage or negligence — do not qualify: excise must be calculated and is not refunded.VMI
Registered sweetened-drinks payers recover paid excise on exempt drinks through the AKC430 declaration under the declaration rules (Order VA-73 of 20 August 2025)VMI; other claimants apply to the State Tax Inspectorate with proof of payment and of the relief ground under the refund rules (Order No. 255 of 30 August 2002)VMI.
Legal basis: Akcizų įstatymas Articles 75–79; Metrologijos įstatymas on verification; Pelno mokesčio įstatymas Article 23; Orders VA-73 and No. 255.
Document drink volumes (direct measurement or density calculation with verified equipment) and sugar content (lab and commercial documents) before filing, and route refund claims via AKC430 as a registered payer or via refund application otherwise.