Batteries and Accumulators Exempt from Pollution Tax in Lithuania

On July 7, 2026, the Parliament of the Republic of Lithuania adopted Amendment No. XV-1140 to the Law on Pollution Tax No. VIII-1183. The amendment establishes that accumulators and galvanic elements (batteries) will no longer be subject to the environmental pollution tax.

While the amendment officially enters into force on October 1, 2026, its provisions are applied retroactively. The exemption is valid for the calculation and declaration of the tax for the entire 2026 tax period and all subsequent periods. Legislatively, this is executed by repealing points 3 and 4 of Annex 3 of the Law, which previously stipulated the tax rates for these items. The State Tax Inspectorate (VMI) officially outlined these changes in letter No. RTD-58, issued on July 23, 2026.

For companies operating in Lithuania, this translates to direct changes in accounting procedures. Businesses are no longer required to calculate the pollution tax for accumulators and batteries supplied to the domestic market or used for internal operational needs during 2026. These specific items will not be included in the annual tax declaration for 2026, and accountants are no longer required to accrue tax provisions for these inventory items in the financial records.