VAT REFUND IN LITHUANIA:
ALL NON RESIDENTS ARE ELIGIBLE FOR REFUND
a) Refundable expenses:
All expenses concerning the Company activity except invoices and receipts concerning coffee bar, restaurant, taxi and vehicle rental.
b) Suitable documents:
Original INVOICES written absolutely in Lithuanian language showing the following details:
- PLACE, DATE OF ISSUE, INVOICE NUMBER
- NAME OF THE SUPPLIER, ADDRESS AND V.A.T. REGISTRATION NUMBER
- COMPLETE HEADING OF THE PURCHASER
- DESCRIPTION AND QUANTITY OF THE PURCHASED GOODS OR RENDERED SERVICES
- TAXABLE AMOUNT IN LTL (LITHUANIAN CURRENCY)
- VAT AMOUNT IN LTL (LITHUANIAN CURRENCY) AND, IN CASE, EXCHANGE IN €
- VAT RATES 23%
- TOTAL PAID AMOUNT EXPRESSED IN LTL (LITHUANIAN CURRENCY).
RECEIPTS are valid if purchaser’s V.A.T. registration number is shown. Receipts concerning DIESEL REFUELLINGS must not exceed LTL. 500 (about € 145,00).
EACH INVOICE/RECEIPT ISSUED ONLY IN LITHUANIAN LANGUAGE AND DIFFERENT FROM THE ONES ISSUED BY OIL COMPANIES MUST BE FOLLOWED BY A DESCRIPTION OF THE GOODS OR SERVICES IN ITALIAN OR ENGLISH LANGUAGE.
N.B.: INVOICES AND RECEIPTS WITHOUT ABOVE-LISTED DETAILS WILL BE REJECTED BY LITHUANIAN AUTHORITY.
c) Registration for the electronic system
d) Forwarding of the documents:
Quarterly/six-monthly or yearly as soon as You get Your purchase invoices . We advise You to send the invoices before 31st March of the following year to our office.
e) Minimim VAT amounts:
Yearly application: LTL. 1381 (€ 400,00)