Businesses that make taxable supplies are entitled to recover Lithuanian VAT incurred on expenditure (known as 'input VAT') including domestic purchases, intra-EU acquisition and importation of goods and services used for the purposes of making these taxable supplies in Lithuania or in other countries on condition that it would be subject to taxation if provided within Lithuania.
VAT on local purchases of goods and services can be deducted on the receipt of the
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Web page updated on 17 Mar 2025 14:51