½Û×ÓÊÓƵ

Home / Tolley's EU and Global VAT /28 Lithuania /Refunds of VAT to non-Lithuanian businesses (Lithuania) / Refunds to non-EU businesses (Lithuania)
Commentary

Refunds to non-EU businesses (Lithuania)


28 Lithuania

Businesses in non-EU countries that incur Lithuanian VAT on business expenditure may be able to claim a refund of this VAT.

To be eligible to make a claim the following conditions must be satisfied:

  1. Ìý

    •ÌýÌýÌýÌý The business must be registered for business purposes in a non-EU country.

  2. Ìý

    •ÌýÌýÌýÌý The business must not be registered, liable or eligible to be registered for VAT in Lithuania.

  3. Ìý

    •ÌýÌýÌýÌý The business must have no place of business or other residence in the EU.

  4. Ìý

    •ÌýÌýÌýÌý The business must not make any supplies

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 17:37