Court stamp duty in the amount specified in Article 80(1)(1) of Lithuanian Code of Civil Procedure (Civilinio proceso kodeksas) is levied in respect of European small claims.
Pursuant to Resolution No 1240 of the Government of the Republic of Lithuania of 27 October 2011 approving the Rules for the calculation, payment, offsetting and repayment of court stamp duty, this duty can also be paid by electronic means.
The court stamp duty is payable in the amount specified in the next paragraph.
Depending on the amount of the claim, 3%, but no less than LTL 50. If procedural documents and their annexes are lodged with the court only electronically, an amount equal to 75% of the stamp duty applicable to the respective procedural document, but no less than LTL 10, is charged.
The application must be accompanied by documents and other evidence serving as a basis for the applicant’s claims, as well as evidence that the court stamp duty has been paid.
Where the court stamp duty has not been paid, the court issues an order setting an adequate time limit for compliance, which cannot be shorter than seven days. The order is dispatched no later than on the next working day following its issue.
If the party to the proceedings submitting the procedural document has complied with the court’s instructions within the time limit specified, the procedural document is deemed to have been submitted on the date when it was initially filed with the court. Otherwise, the procedural document is deemed not to have been submitted and, no later than within five working days from the end of the time limit for compliance, the judge issues an order returning the procedural document, together with any accompanying documents, to the person who filed it.
Court stamp duty is paid to the budgetary revenue account of the State Tax Inspectorate under the Ministry of Finance in the manner chosen by the person in question (e-banking, cash payment, bank transfer, etc.).
Evidence of payment of the court stamp duty is provided by the payment order or another document confirming payment, which must contain the following details:
- the payer’s name, surname and personal ID number (for legal persons: name and corporate ID number);
- the name, surname and personal ID number of the other party (defendant, debtor, etc.) (for legal persons: name and corporate ID number);
- the date of payment;
- the payment code;
- the amount paid;
- the purpose of the payment (indicated as ‘court stamp duty’, and the name of the court in which the proceedings are being initiated).
Where the court stamp duty is paid by a representative of the party to the proceedings (advocate, advocate’s assistant or another person representing the party’s interests), the payment order or another document confirming payment should include, in addition to the above-listed details, the name, surname and personal ID number (for legal persons: name and corporate ID number) of the party represented.
If the court stamp duty is paid by electronic means, no documents are required to confirm payment.
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