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Commentary

Exempt supplies and partial exemption (Lithuania)

28 Lithuania

The Lithuanian VAT legislation largely follows Directive 2006/112/EC ('the Principal VAT Directive') and applies exemption to most of the same categories of goods and services. These include:

  1. Ìý

    •ÌýÌýÌýÌý goods and services related to healthcare;

  2. Ìý

    •ÌýÌýÌýÌý social services and connected goods; and

  3. Ìý

    •ÌýÌýÌýÌý education and training services.

A full list is provided in Appendix 28B.

Businesses

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