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Lithuania import vat and returns update 2013


Lithuania import vat and returns update 2013

The Lithuanian government has issued new governance on a range of VAT compliance issues.  These changes will come into during 2013.

The changes in include:

Improved deductibility of import VAT

From March 2013, there will be improved rules on the deduction of import VAT, incurred in when bringing goods into the EU first time.  Importers will be able to delay any payment of VAT until the following VAT return – rather than the current regime of paying at the time of importation.  This mirrors other regimes, such as the UK.

Non VAT payers

Under certain circumstances, non-registered VAT payers may also deduct VAT.  This change will come into effect on 1 January 2013.

VAT invoice changes

In situations of bad debts, suppliers must complete 2x free forms, which may be issued in electronic form.  Sales to non-VAT payers through vending machines no longer require VAT invoices.  This comes into effect on 1 January 2013.

Lost goods through criminal losses

New documentation requirement to verify the deducibility of input costs for goods lost through criminal loss.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.