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Last checked: 17/09/2018

VAT Refunds – Lithuania

Categories of expenditure that don't allow for VAT refunds

In Lithuania there are some categories of expenditure that are not allowed for VAT refunds. A foreign taxable person shall not be entitled to a refund of input VAT for:

  1. Passenger cars.
  2. Passenger car rental services.
  3. Services of passenger transportation with passenger cars (taxi services).
  4. A refund of input VAT on goods and services intended for the purposes of entertainment and representation (e.g. catering (soirees, banquets) attendance of entertainment and cultural events, etc.) is also restricted.

Please note that detailed information on this issue is available on the national portallt.

Refund arrangements

In Lithuania, the authorities will only grant refunds to non-EU based businesses if the authorities in the non-EU country offer similar refund arrangements as those for businesses based in Lithuania.

See main information on this topic

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