Lithuania - Charging and deducting VAT
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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 Liettua.
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