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LithuaniaVMI

VMI explains evidence and refunds for sweetened-drink excise

New commentary covers how to substantiate drink volumes and sugar content, when losses can qualify for relief and how registered taxpayers claim excise refunds.

By Taxxa AI OyPublished 4 September 2026

Tax

Lithuania’s State Tax Inspectorate (VMI) has issued commentary on sweetened-drink excise that explains the evidence needed to calculate the tax and claim relief. The section covers Articles 75–79 of the excise law and is identified as prepared under letter RTD-90 of 4 September 2026.

Where a supplier records a drink’s quantity by weight, VMI explains how the volume needed for excise can be established. A business can measure the volume directly or determine density and calculate volume by dividing mass by density.VMI The measurement or density finding must be documented, for example through a measurement record or laboratory conclusion that shows how the figures were obtained.VMI The equipment used must have undergone the required metrological verification.VMI

The commentary also addresses evidence of added and naturally occurring sugars. VMI says the excise legislation does not prescribe a specific method for determining those amounts.VMI Laboratory tests, recipes, invoices, labels and other available information can be used, provided they establish the relevant quantities.VMI Importers must have supporting documents when presenting goods for release into free circulation. A nutrition label giving total sugar can be supplemented by documents from the manufacturer, seller or supplier distinguishing added from natural sugars.VMI

Relief for lost or destroyed drinks depends on the circumstances and evidence.VMI The commentary covers losses within the applicable natural-loss limits, force majeure and other irreversible losses or destruction for reasons outside the business’s control. For the latter cases, the evidence must establish the goods, quantities and cause.VMI VMI says spoiled goods caused by the business’s own poor storage or negligence do not qualify on that basis.

Where excise has already been paid on drinks that qualify for exemption, registered sweetened-drink taxpayers claim the refund or reduction through the AKC430 declaration. In other cases, the claimant applies to VMI and supplies evidence of payment and entitlement to relief.VMI

The legal basis is Articles 75–79 of the Akcizų įstatymas, the AKC430 rules approved by Order VA-73 and the excise-refund rules approved by Order No. 255.VMI

Document drink quantities and sugar content, and retain evidence supporting any excise relief or refund.

Sources