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Published: August 29, 2019

Lithuania: Reverse-charge Mechanism on Electronics

Recently, the Lithuanian authority announced that from 1 September 2019, mobile phones and laptop computers will be subject to the reverse-charge mechanism until June 2022

Recently, the Lithuanian authority announced that from 1 September 2019, mobile phones and laptop computers will be subject to the reverse-charge mechanism until June 2022 and hard disks until February 2022. The implication of this is that the accounting of output VAT on these items shifts from the seller to the customer.

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