Lithuania - VAT Refunds
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- United Kingdomen
* Information not yet provided by national authorities
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:
- Passenger cars.
- Passenger car rental services.
- Services of passenger transportation with passenger cars (taxi services).
- 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
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