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LithuaniaVMI

E-liquid must carry tax stamps from July 2027

VMI tells inspectorates e-cigarette liquid for sale in Lithuania must bear banderoles from 1 July 2027; holders of unmarked stock owe excise, and stamp rules move from the Government to VMI.

By Taxxa AI OyPublished 30 October 2026

Tax

Industry: Warehousing and storage · Retail trade, except of motor vehicles and motorcycles · Wholesale trade, except of motor vehicles and motorcycles

Sellers of e-cigarette liquid face a new marking duty with a hard start date. In a letter to the county inspectorates, the Valstybinė mokesčių inspekcija explains that the 2026 m. birželio 30 d. amendment No. XV-1118VMI to the Akcizų įstatymasVMI takes effect on 2027 m. liepos 1 d.VMI: from that day, elektroninių cigarečių skystis intended for sale in Lithuania must bear special marksVMI — banderolėsVMI.

The amendment creates a holding-based charge. A new Akcizų įstatymo 62 straipsnio 1 dalies 5 punktasVMI provides that the excise duty arises, where excise is unpaid, on held e-cigarette liquid that must be marked but carries no banderolėVMI. The taxpayers in that case are the persons holding the unmarked liquidVMI, and they must file the excise declaration and pay under 68 straipsnisVMI. In practice, any wholesaler, retailer or warehouse keeping unmarked saleable liquid after the start date becomes the excise debtor for itVMI.

Rule-making moves at the same time. Amended 29, 32 and 69 straipsniai provide that the marking procedure, the banderolė specimens and the no-marking cases must be set by the central tax administrator rather than the GovernmentVMI. The goods concerned are etilo alkoholis ir alkoholiniai gėrimai, apdorotas tabakas, kaitinamojo tabako produktai and elektroninių cigarečių skystis intended for sale in LithuaniaVMI. The procedure in force today still sits in Government Resolution No. 408 of 2004.VMI

One sell-through shield is written into the amendment. Under its 7 straipsnio 3 dalis, the new provisions do not apply to unmarked e-cigarette liquid produced or acquired by 2027 m. birželio 30 d. inclusiveVMI. Stock already on hand or in transit at that cut-off stays under the old treatment; anything produced or acquired afterwards must be markedVMI, and holding it unmarked triggers the declaration and payment dutyVMI.

For advisers, the sequence is mechanical: segregate pre-cut-off stock with production or acquisition proof dated no later than 30 June 2027, mark everything else before offering it for sale, and treat any unmarked post-cut-off holding as an immediate excise and declaration event rather than a labelling defect to fix later.

Legal basis is the VMI letter Dėl elektroninių cigarečių skysčio ženklinimo banderolėmis nuo 2027 m. liepos 1 d., explaining the 2026 m. birželio 30 d. Lietuvos Respublikos akcizų įstatymo Nr. IX-569 29, 32, 62, 63, 68 ir 69 straipsnių pakeitimo įstatymas Nr. XV-1118VMI, in force from 2027 m. liepos 1 d.VMI with the 7 straipsnio 3 dalies cut-off of 2027 m. birželio 30 d.VMI

Mark e-cigarette liquid for the Lithuanian market with banderolės from 1 July 2027, and clear or declare any unmarked stock produced or acquired after 30 June 2027 — holding it triggers excise and a declaration.

Sources

Adresatas

E-liquid must carry tax stamps from July 2027

VMI tells inspectorates e-cigarette liquid for sale in Lithuania must bear banderoles from 1 July 2027; holders of unmarked stock owe excise, and stamp rules move from the Government to VMI.

By Taxxa AI OyPublished 30 October 2026

Industry: Warehousing and storage · Retail trade, except of motor vehicles and motorcycles · Wholesale trade, except of motor vehicles and motorcycles