VMI restates excise-loss evidence rules, resets filing deadlines

The State Tax Inspectorate (Valstybinė mokesčių inspekcija) has restated the rules on proving that excise goods are irretrievably lost or completely destroyedE TAR and on recognising the loss as force majeure, irretrievable loss or complete destructionE TAR. Order No. VA-60 of 16 September 2026, signed by deputy head Artūras Klerauskas acting as head, restates the 30 December 2011 Order No. VA-144E TAR in a new wordingE TAR and re-approves both the rules and the FR1113 decision formE TARE TAR.

The rules set two procedures: how evidence that goods are irretrievably lost or destroyed and cannot be used as excise goods is submitted so that no excise liability arises, or overpaid excise is credited or refunded; and how the Inspectorate adopts the recognition decision, formalised on the FR1113 form. They bind excise warehouse owners, registered consignors, approved consignees and other persons liable for excise on goods lost in Lithuania, including persons recognised by other Member States' authorities, as well as Inspectorate staff paid from the state budgetE TAR.

Excise is not calculated where goods are irretrievably lost, completely destroyed or lost through force majeure within the tax periodE TAR; later-submitted evidence leads to refund or crediting under the Order No. 255 refund rulesE TAR, while a refusal decision means excise must be calculated and paidE TAR. Evidence covers documents confirming loss through breakage, expiry, spoilage, failure to meet quality requirements including returns to the warehouse, expiry of a quality certificate or loss of marketable appearance — for reasons beyond the warehouse owner's control despite all precautions — and, for the listed transport cases, accidents or breakage during transport or unloading. Supporting documents are insurer or competent-authority reports, a report drawn up with an Inspectorate appointee, or a destruction report with an Inspectorate representative present.

The restatement resets the application deadlines.E TAR A warehouse owner seeking non-payment who wants Inspectorate attendance at the incident report or destruction must apply, with the point-10 notice and supporting documents, no later than one year from when the circumstances became clearE TAR. A person seeking non-payment in the listed transport cases must apply within 10 days of the lossE TAR; where excise was already paid, a refund claim may be filed within the Article 87(13) Mokesčių administravimo įstatymas time limitsE TAR. Applicants file the notice with the Inspectorate's published email address, identifying the taxpayer, the goods, the incident, the waiver, refund or crediting amounts and, for supervised destruction, its date, place, method, destroyer and location.

The Inspectorate decides within 10 working daysE TAR and sends one copy to the applicant within 2 working days of signatureE TAR, signed with a qualified electronic signature. Refusal grounds include intentional acts, goods still usable as excise goods, confiscation, insufficient or false evidence, failure to take precautions, missed deadlines, destruction for material gain, and loss through theft, robbery or embezzlement under Articles 178, 180 or 183 of the Baudžiamasis kodeksas. The rules do not apply to the Akcizų įstatymas relief cases in Article 33(1), Article 64(3) and Article 72(4), nor to non-alcoholic sweetened drinks lost for reasons beyond the person's controlE TAR.

The rules implement Government Resolution No. 821 of 4 June 2002 and the Inspectorate's regulations, and were drawn up under Regulation (EU) 2016/679, the Akcizų įstatymas, the Mokesčių administravimo įstatymas and that procedure description.