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.
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
