Lithuania - VAT − Basic rules
- Charging and deducting VATbgcsdadeelenesetfifrhrhuitltlvmtnlnoplptroskslsv
- Czech Republiccsen
- Hungary *
- Latvia *
- Slovakia *
- Test *
- United Kingdomen
- VAT exemptionsbgcsdadeelenesetfifrhrhuitltlvmtnlnoplptroskslsv
- VAT on invoicesbgcsdadeelenesetfifrhrhuitltlvmtnlnoplptroskslsv
- VAT ratesbgcsdadeelenesetfifrhrhuitltlvmtnlnoplptroskslsv
* Information not yet provided by national authorities
VAT basic rules
The VAT return should be submitted not later than 25 days after the end of the tax period. Normally, the tax period of a legal entity is one calendar month and tax period of an individual is biannual.
A VAT payer could have the excess VAT amount refunded by submitting the completed form FR0781 of Application for Refunding (Offsetting) a Tax Overpayment (Difference).
A tax overpayment is refunded within 30 calendar days as from receipt of the said application.
To read more about VAT you can go to the State Tax Inspectorate website.
Contact a local business support partner
Your enquiry will be sent to a support partner from the Enterprise Europe Network. To assist the advisor to respond in a timely and correct manner to this free service, please provide as much information as possible.Local business support