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General (Lithuania)

Lithuania-based suppliers that make supplies of goods to other EU member states must abide by the VAT regulations governing intra-EU trade. Such supplies are named intra-EU supplies of goods.

An intra-EU supply of goods is subject to exemption (0% rate) in Lithuania provided that:

1. Ìý

   •ÌýÌýÌýÌý the customer is registered for VAT in another EU member state; and

2. Ìý

   •ÌýÌýÌýÌý the supplier obtains and retains proof of dispatch of the goods to another EU member state.

A taxable person who applies the zero rate to intra-EU supplies of goods must possess documents proving that the goods have been transported from the territory of the EU or Lithuania respectively, and in the latter case that the recipient is identified for VAT purposes in another EU member state.

There is no strict list of documents which have to be provided in order to prove the transportation of goods, but examples include the following:

1. Ìý

   •ÌýÌýÌýÌý Transport documents (CMR) or another document proving the dispatch of the goods.

2. Ìý

   •ÌýÌýÌýÌý Written