On April 14, 2026, the Lithuanian State Taxation Office updated its consumption tax guidelines, clarifying the consumption tax responsibilities, applicable tax rates, exemptions, and compliance requirements for heated tobacco products and electronic cigarette liquids. The updated rules set the consumption tax rate for electronic cigarette liquids at EUR 1.56/mL. For heated tobacco products, the consumption tax rate is EUR 100.6 per 1000 units. Electronic cigarettes are legal in Lithuania and regulated as tobacco products. It can be purchased at regular retail stores, but online sales are prohibited. The consumption tax on electronic cigarettes is about 10% of the traditional cigarette tax rate. 3. A consumption tax will be levied on electronic cigarette liquids, with the latest tax rate of EUR 1.56/mL in 2026. The consumption tax obligation arises when the product is produced, acquired, imported, or received for commercial purposes without paying the consumption tax. 4. The government is tracking the flow of taxable goods for consumption tax through digital monitoring systems, and internal movements within the EU must follow computerized monitoring systems and use electronic administrative documents.