A VAT Refund Guide to 

Lithuania

How to get VAT Refunds from Lithuania for your business

Businesses registered in countries outside of Lithuania can claim VAT refunds on any costs incurred in Lithuania.
The below information details the requirements needed to be eligible for a VAT refund. This includes claimable expense types, Lithuania VAT rates, deadlines and claiming periods.
lithuania | Circular Flag visual device

Where is your company based?

EU

based businesses

VAT-registered businesses in an EU member state are eligible to recover VAT on business costs from Lithuania under the EU VAT Refund Directive.

NON-EU

based businesses

VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from Lithuania under the 13th Directive.

Which countries have reciprocity with Lithuania?

All EU countries, Armenia, Canada, Iceland, Norway, Switzerland, Turkey

For a more detailed explanation on what reciprocity means within the scope of VAT, click here:

What expenses are claimable in Lithuania?

ENTERTAINMENT & HOSPITALITY

Entertainment

21%

Hotels & Accommodation

9%

Restaurants

21%

EVENTS

Conferences, Trade Shows & Exhibitions

21%

Training Courses & Seminars

21%

GENERAL EXPENSES

Goods

21%

Inter-company charges

21%

Office Expenses

21%

Marketing Costs

21%

Professional Fees & AP invoices

21%

TRAVEL RELATED

Car Rental

21%

Fuel

21%

Public Transport

9%

Taxis

0%

Additional Information

How far back can your business claim VAT from Lithuania?
January to December of the previous year
What’s the foreign VAT deadline in Lithuania?
30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)
How long does it take to receive a VAT refund from Lithuania?
Depending on the complexity of your application and the capacity at the VAT authority, it can take up to 6 months for EU businesses and up to 9 months for Non-EU businesses to receive a VAT refund from Lithuania

Need help with your VAT refund from Lithuania?

You don’t have to do this alone. We’ve been helping companies reclaim foreign VAT refunds for over 20 years. We have the knowledge and technology to process your refunds quicker as well as attend to any unforeseen VAT authority queries that may arise.

Download a full international VAT guide and never miss a deadline