STEP 1 OF 3
Personal information
Side Tab Form
"*" indicates required fields
This guide provides an overview of VAT in Lithuania, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Lithuania.
Lithuania slashed VAT for heating and utilities to ease winter cost-of-living pressures.
Foreign businesses that incur VAT on eligible expenses in Lithuania may be able to reclaim it.
Armenia
Doing business in Lithuania? You’ll need to play by the rules of the Lithuanian VAT Act.
Businesses that exceed the threshold are required to register, while those below it can opt in voluntarily.
Lithuania applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.
VAT in Lithuania on the following expenses can generally be claimed in a foreign VAT refund: Fuel; Public transport fees; Accommodation; Food, drink and restaurant services; Admission to fairs and exhibitions; Entertainment and other general business expenses (e.g., office expenses, marketing costs etc).
Businesses reclaiming VAT in Lithuania can expect it to take anywhere from a few months to a year, depending on the claim complexity and submission accuracy. Claims for refunds of VAT in Lithuania can be made quarterly or annually. If a claimant wishes, it can request the status of the claim from the Lithuania VAT Authority.
Generally if VAT in Lithuania has been charged incorrectly on an invoice, the invoice would not be entitled to be included in a claim for a refund of VAT in Lithuania. The entity would need to contact the supplier to have the VAT in Lithuania that has been incorrectly charged, refunded to the entity. This is something that VAT IT will be able to assist with.
Spain’s e-Invoicing Landscape Changes Again: VERI*FACTU Postponed as Mandatory B2B e-Invoicing Moves Towards October 2027 Spain has taken two important steps in the development of its digital invoicing framework. On the one hand, the Ministry of Finance has announced plans to postpone the outstanding obligations under the invoicing software rules commonly associated with VERI*FACTU until […]
Can You Reclaim VAT on Corporate Events When Family Members Are Invited? Most finance teams already know that VAT on staff entertainment is a complicated area. What is less well known is what happens when a corporate event extends beyond employees to include their families. Does inviting partners and children to a company away day […]
Where did that invoice go? Sage Intacct customers won’t have to ask anymore Every finance team that sells across borders knows the feeling. You’ve issued the invoice, the work is done, and now you wait. Did it arrive? Did the local tax authority accept it? Is it sitting in a queue somewhere waiting to be […]
eezi by VAT IT and Consilio.io: SAP Concur e-Invoicing Partnership Every Business is Also Somebody Else’s Supplier A finance team running SAP Concur usually thinks of e-Invoicing as an incoming problem. A supplier issues something and Concur Invoice has to make sense of it. But that same business is also a supplier to somebody […]
When You Need an Intra-Community VAT Number and How to Get One If your business buys or sells goods and services across EU borders, intra-community VAT is something you will need to understand. It is not the same as domestic VAT, and the rules around registration, invoicing, and reporting work differently from what most businesses […]
5 Top AI-Powered Tax Compliance Tools Tax compliance software has come a long way and what used to mean basic automation now includes machine learning, smarter data processing and tools that can spot problems before they become expensive. The category has a new name: AI-powered tax compliance. For finance and tax teams managing tax […]
SAF-T Reporting Explained: What Businesses Need to Submit for VAT Compliance Tax authorities across Europe are moving away from manual, sample-based audits. In their place, a growing number of jurisdictions now require businesses to submit structured accounting and VAT data in a standardised format that can be checked automatically, at scale, and in far greater […]
The DGFiP Has Spoken: France’s September e-Invoicing Deadline Stands. There has been speculation in recent weeks about whether France’s mandatory e-Invoicing deadline would be pushed back following a cyberattack on the DGFiP, France’s Public Finances Directorate. The French government has now responded directly, and the answer is unambiguous: no postponement. David Amiel, Minister for […]
How to Deregister for VAT and What to Consider First A drop in turnover, a change of business model, or the closure of a cross-border sales channel can all result in a company being registered for a tax it no longer needs to charge. Cancelling that registration is rarely as simple as writing to the […]
EDI vs E-Invoicing: What’s the Difference and Which Does Your Business Need? Both EDI and e-Invoicing move structured transactional data electronically between businesses. On the surface they look similar. In practice they serve different purposes, operate through different mechanisms, and carry very different compliance implications depending on where your business operates. Understanding the distinction is […]
This webinar explains how US businesses can identify and recover foreign VAT, breaking down key concepts like reciprocity and showing where refund opportunities are often missed.