LithuaniaEtar
Lithuania fixes tobacco-waste shares for producer financing
Environment minister sets 36%, 79% and 21% reference shares for filtered tobacco waste; producers use them to weight public-collection and litter volumes for 2023-2025 and 2026-2028 financing.
By Taxxa AI OyPublished 26 October 2026
Industry: Manufacture of tobacco products
Producers and importers placing filtered tobacco products on the Lithuanian market now have fixed shares for working out how much of that product ends up as waste in public collection systems and how much ends up as litter.E TAR
The order covers tabako gaminiai su filtrais ir (ar) filtrai, parduodami naudoti kartu su tabako gaminiais — tobacco products with filters and filters sold for use together with tobacco products.E TAR The percentages apply to the weight calculation that underpins the financing duty in Atliekų tvarkymo įstatymo 34(32) straipsnio 4 dalis
E TAR: the weight of such waste discarded into public collection systems and of litter
E TAR, which in turn sets the financing amount
E TAR.
The first reference share is 36 procentai.E TAR That is the proportion of all such products placed on the Lithuanian market that is treated as consumed in public places.
E TAR The order lists those places: public beaches, water bodies and their shores, forests, parks, squares, sites, stops, roadsides and similar places administered by a municipality.
E TAR Only consumption in those municipally administered public places feeds the calculation; consumption elsewhere does not enter through this share.
E TAR
The second and third shares split that public-place quantity.E TAR Seventy-nine procentai of the quantity identified under the 36 procentai share is treated as discarded into public collection systems
E TAR, meaning it becomes waste discarded into public collection systems. Twenty-one procentas of the same base quantity is treated as improperly discarded, meaning it becomes litter.
E TAR The two shares add to the whole of the public-place quantity
E TAR, so every unit consumed in a public place is allocated either to a public collection system or to litter, with no residual.
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The order states that these reference numbers apply twice: for 2023–2025 and for 2026–2028E TAR, when determining the weight of waste discarded into public collection systems and of litter on which the Atliekų tvarkymo įstatymo 34(32) straipsnio 4 dalis financing is based
E TAR. A producer or importer therefore applies the same 36, 79 and 21 procentai shares to volumes for the closed 2023–2025 period
E TAR and to volumes for the current 2026–2028 period
E TAR. The order itself is dated 2026 m. spalio 26 d. Nr. D1-192
E TAR and was signed by the environment minister
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In practice, a tax, finance or audit team computes the financing base by taking the volume it placed on the market, applying 36 procentai to isolate the public-place share, then applying 79 procentai to that share for the public-collection weight and 21 procentas for the litter weight. Environmental-levy and extended producer responsibility advisers use the same two weights when reconciling client calculations with the statutory financing duty.
Legal basis is Lietuvos Respublikos aplinkos ministro 2026 m. spalio 26 d. įsakymas Nr. D1-192 Dėl referencinių skaičių nustatymoE TAR, adopted under Lietuvos Respublikos atliekų tvarkymo įstatymo 34(32) straipsnio 7 dalis
E TAR for the financing in 34(32) straipsnio 4 dalis
E TAR.
Apply the 36%, 79% and 21% shares to market volumes to compute the public-collection and litter weights for the 2023–2025 and 2026–2028 financing.