Accounting records (Lithuania)
It is a legal requirement for all Lithuanian VAT registered entities to keep accounting records. A VAT payer must keep accounts and have in their possession all the documents required under Lithuanian VAT law.
Taxable persons must keep the accounts in accordance with the procedure prescribed by legislation and in such a way that it would be possible to determine correctly from them the obligations of the person relating to VAT.
Taxable persons are required
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Web page updated on 17 Mar 2025 15:53