Ce guide fournit un aperçu de la TVA en Lituanie, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Lituanie.
La Lituanie a réduit la TVA sur le chauffage et les services publics afin d'alléger les pressions liées au coût de la vie en hiver.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles en Lituanie peuvent la récupérer.
Arménie
Vous faites des affaires en Lituanie ? Vous devrez respecter les règles de la loi lituanienne sur la TVA.
Les entreprises qui dépassent le seuil sont tenues de s'enregistrer, tandis que celles qui se situent en dessous peuvent le faire volontairement.
La Lituanie applique la TVA sur les services numériques en fonction de la localisation du consommateur, en utilisant généralement le système OSS pour les services transfrontaliers au sein de l'UE.
En Lituanie, la TVA sur les dépenses suivantes peut généralement faire l'objet d'une demande de remboursement de la TVA étrangère : carburant, frais de transport public, hébergement, restauration, entrée à des salons et expositions, divertissements et autres dépenses professionnelles générales (par exemple, frais de bureau, frais de marketing, etc.).
Les entreprises qui demandent le remboursement de la TVA en Lituanie peuvent s'attendre à ce que la procédure dure entre quelques mois et un an, selon la complexité de la demande et l'exactitude des informations fournies. Les demandes de remboursement de la TVA en Lituanie peuvent être effectuées tous les trimestres ou tous les ans. Si le demandeur le souhaite, il peut demander à l'administration fiscale lituanienne de lui communiquer l'état d'avancement de sa demande.
En règle générale, si la TVA en Lituanie a été facturée de manière incorrecte sur une facture, celle-ci ne peut pas être incluse dans une demande de remboursement de la TVA en Lituanie. L'entité doit contacter le fournisseur afin que la TVA en Lituanie qui a été facturée de manière incorrecte lui soit remboursée. VAT IT vous aider dans cette démarche.
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