Any non-resident companies with significant T&E and Accounts Payable costs incurred in Lithuania can breathe a sigh of relief. The Lithuanian Tax authorities will allow for an extension of the 13th Directive deadline originally set at 30 June 2020 to 30 September 2020.
The Minister of Finance of the Republic of Lithuania released Order No.1K-174 (of 11 June 2020) which determined that in order to recover the VAT paid in the Republic of Lithuania during 2019, a taxable person established outside the territory of the European Union must submit an application no later than 30 September 2020.
Lithuania becomes another one of a handful of member states who have granted their own extensions and easements for non-EU businesses claiming VAT from their respective territories. France and Monaco have also extended their 13th Directive deadlines by 3 months. Germany and Slovakia have granted some easements and provisions on late submissions. The Czech Republic allowed for electronic submissions (under normal circumstances, original invoices and documents are required).
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