GPAIS (Unified Product, Packaging and Waste Record Keeping Information System) representative service. This includes record keeping services for packaging and (or) products and waste: completing accounting registers, accompanying documents and logbooks; producing summary reports, and submitting annual reports to GPAIS – the Unified Product, Packaging and Waste Record Keeping Information System.
In accordance with the environmental laws in force in the Republic of Lithuania, the record keeping of packaging and (or) products in the GPAIS must be carried out by all persons (both natural and legal) who perform their economic activities within the territory of Lithuania, who are VAT payers (not applicable to a packaging within deposit-refund system) and also:
- manufacture and (or) package products within the territory of Lithuania (even if the packaging services are provided by another person on a contractual basis),
- import (bring) into the territory of Lithuania packaged products (a package filled with products) subject to import VAT,
- manufacture and (or) import (bring) empty packages into the territory of Lithuania.
The record keeping for packaging must be kept irrespective of the type and quantity of packages placed on the domestic market of the Republic of Lithuania.
Companies generating waste which meet at least one of the criteria set out in the Rules for Accounting and Reporting of Waste Generation and Management are also required to keep records of waste generation in GPAIS.
The object of the GPAIS is not an accounting obligation and does not form part of this record keeping services package. Therefore, it is necessary to conclude a separate GPAIS representative contract with Žinius, UAB in order to get GPAIS representative services. Prior to the conclusion of the contract, an assessment of the objects and obligations of the Client’s GPAIS is carried out, and advice as well as recommendations shall be provided on the handling of record keeping regarding packaging and (or) products, and waste.