Background: In June 2018 Lithuania’s Parliament (Seimas) approved amendments to the excise law which subjected vapor products to taxation for the first time. With these reforms, Lithuania joins its neighboring Baltic States of Latvia and Estonia in taxing the liquid used in e-cigarettes.
The tax on liquid used in electronic cigarettes was introduced at a rate of 0.12 euros per milliliter of liquid and applies to the liquid product sold separately as well as the liquid sold as part of an e-cigarette device.
The tax on liquid used in electronic cigarettes went into effect on 1 March 2019.
An unofficial English translation of the amendments relevant to vapor products can be found here.