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As the initiators of the new provisions point out, the increase in excise duty rates is in line with the European Commission’s recommendations to Lithuania to increase the impact of taxes that do not hamper economic growth on budget revenue and reduce affordability. and the consumption of products that are harmful to health.
It is anticipated that due to the modified excise taxes, the state budget should already receive about 29 million. additional revenue of more than 104 million euros over the three-year period. euros.
111 members of the Seimas voted in favor of the new amendments to the legal act, 1 against, 4 deputies abstained.
Excise taxes on alcohol will increase
The new excise plan aims to systematically reduce the tax gap for alcohol grade 1, regardless of the type of product: beer, wine or other alcoholic beverages of different strengths.
In the new 3-year perspective, it was decided to increase excise duties on ethyl alcohol by 6.8% per year, on intermediate products, on average by 8%, and on wine and other fermented beverages above 8%, 5%. strength, for beer – 10 percent. Although excise duties on wine and beer increased by a higher percentage than on ethyl alcohol, the variation in their prices was less.
It is estimated that an increase in excise duties could increase the price of beer by around 2 euro cents next year and that of wine by more than 8.5 percent. strength is about 10 euro cents and spirits about 30 euro cents.
According to the adopted amendments, the excise duty on beer will increase in 2022. up to € 7.82, 2023 – up to EUR 8.60, 2024 – up to 9.46 euros per 1% of the acquired alcoholic strength (the excise duty rate will be fixed per hectoliter of product).
In order to encourage kraft beer producers and, at the same time, beer consumers to choose the products of small breweries, it was agreed to fix 50%. a lower excise duty rate for small breweries producing no more than 80,000. hectoliters of beer per year. Half of the reduced rate of the special tax will be applied to 10 thousand. hectoliters of beer sold per year.
Excise duty per hectoliter of product in 2022 for wine and other fermented beverages with an acquired alcoholic strength by volume not exceeding 8.5% vol. will increase to 78 euros in 2023. – up to 93 EUR, 2024 – up to 109 EUR; for wine and fermented beverages with an acquired alcoholic strength by volume greater than 8.5% vol., up to EUR 181 in 2022, up to EUR 199 in 2023, up to EUR 219 in 2024.
For intermediate products with an acquired alcoholic strength by volume not exceeding 15% vol., The excise duty rate will be increased to 200 EUR in 2022, to 216 EUR in 2023, to 234 EUR in 2024; for intermediate products with an actual alcoholic strength by volume greater than 15% vol., up to EUR 285 in 2022, up to EUR 308 in 2023, up to EUR 333 in 2024.
The excise tax rate on ethyl alcohol would increase to 2,163 euros in 2022, 2,310 euros in 2023 and 2,467 euros in 2024.
The rate of excise tax on smokers will increase
In order to reduce the availability of tobacco products, it has been decided to increase excise duty rates on cigarettes at a slower rate than before (6-7% per year), on cigars and cigarettes by 20%, on smoking and raw tobacco by 7.8% and on smoking tobacco, tobacco and their alternative products – 32% each.
Taking into account the changes in excise duties, the price of cigarettes could increase by 17 euro cents next year, cigars and cigarillos by 27 euro cents, smoking tobacco by 17 euro cents, smoking tobacco products by 27 euro cents and the liquid of electronic cigarettes at 7 euro cents. euro cents.
The adopted amendments decided as of 2022. to increase the specific element of the excise duty rate on cigarettes to 74.3 euros; – up to EUR 79.6, 2024 – up to EUR 85.3 and the combined excise duty rate for 1000 cigarettes up to EUR 122.5 in 2022, up to EUR 130 in 2023, up to EUR 138 in 2024.
The special tax rate on cigars and cigarillos per kilogram of product will increase to 66 euros in 2022 and 79 euros in 2023. and up to € 95 in 2024.
The rate of excise duty on smoking tobacco per kilogram of product from 2022. will be increased to € 97 from 2023. – up to € 104.6, from 2024 – up to € 112.8
Special tax rate for heating tobacco products per thousand. tobacco product heating units from 2022. will grow to € 45.6 in 2023. – to € 60.2, 2024 – to € 79.5
Since incandescent tobacco and other alternative products are sold and consumed in units, it has been agreed to set the excise duty rate at 1000 units (currently 1 kg of tobacco) for a clearer and simpler calculation, control and monitoring of excise duties. .
The rate of excise duty on e-cigarette liquid per milliliter of liquid from 2022. will increase to € 0.15 from 2023. – up to € 0.19, from 2024 – up to € 0.25.
For raw tobacco per kilogram from 2022. EUR 97 will apply from 2023. – EUR 104.6 from 2024 – excise duty rate of EUR 112.8.
