Lithuanian VAT rules relating to services supplied to non-Lithuanian customers fully implement the relevant EU VAT Directives and should therefore be consistent with the rules in other EU member states.
These rules are known as the 'place of supply rules' and there are different rules depending on whether the customer is a business or a consumer. In the case of business customers, the place of supply will fall to be the place of establishment of the customer or place of its fixed establishment, whereas in the case of consumers the main rule is that the place
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