Refund of paid taxes to diplomatic missions, consular posts and international organizations established in Republic of Lithuania Refund of tax amounts to diplomatic representative offices, diplomatic missions and international organisations established in the Republic of Lithuania

Service name

Refund of paid taxes to diplomatic missions, consular posts and international organizations established in Republic of Lithuania.

Service recipients

Diplomatic missions, consular posts and international organisations or their representative offices as well as members of such representative offices, institutions and organisations and members of their families.

Service description

 

Refund of value added tax and excise duties paid on goods and services purchased for the representative offices and the members of the representative offices.

Service provision length

45 working days

Application form and submission term

Application for the Refund of Taxes (Form FR0678 with Annexes).

The application shall be submitted not more frequently than once in a calendar quarter before the 15th day of next month, after expiry of the quarter (with exceptions provided in legal acts).

Documents to be submitted

  • Application for the refund of taxes form FR0678 with annex form FR0678A and additional sheet thereto form FR0678AP;

  • original documents evidencing acquisition of goods and services and payment (and copies of the documents if the representative office wishes to retain the originals);

  • a confirmation (in free form) issued by the Ministry of Foreign Affairs of the Republic of Lithuania for the purposes of refund of VAT and/or excise duties if the representative office wishes to recover taxes for real estate, vehicles (land, air, water) and auxiliary transport equipment, tourism services, food (including non-alcoholic drinks) and services related to the supply of food (including non-alcoholic drinks).

Service provision methods 

By personal visit, by post.

Service provider

Vilnius County Territorial State Tax Inspectorate.

Service manager

Information about the service manager can be obtained by calling the Tax Information Centre:

tel. No. 1882 or 8 700 55 882 from the networks of all the main Lithuanian telecommunications operators;

tel. No.   +370 5 255 3190 from abroad.

Legal acts

 

Republic of Lithuania Law on Value Added Tax;

Republic of Lithuania Law on Excise Duties;

Resolution of the Government of the Republic of Lithuania No. 442 of 16 April 2004 "Concerning application of the value added tax and excise duty exemptions for the goods and services intended for diplomatic representative offices, diplomatic missions, European Union institutions,  European Central Bank, European Investment Bank, institutions established by the European Union and international organisations or representative offices thereof, members of such representative offices, institutions and organisations and their family members, as well as units of the Armed Forces of the countries of the North Atlantic Treaty Organisation and/or civil employees accompanying them";

Order of the Minister of Finance of the Republic of Lithuania No. 188 of 21 June 2002 "Concerning approval of the rules for the application of more/less favourable terms and conditions for the refunding of VAT and excise duties to diplomatic representative offices and/or diplomatic missions of certain foreign states";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. VA-126 of 5 July 2004 "Concerning value added tax and excise duty refunds to diplomatic representative offices, diplomatic missions and international organisations or representative offices thereof established in the Republic of Lithuania, members of such representative offices, institutions and organisations and their family members as well as units of the Armed Forces of the countries of the North Atlantic Treaty Organisation and/or civil employees accompanying them".

The legislation is available on the website of the Register of Legal Acts at www.e-tar.lt. In case of any amendments to the legislation, please see the acting edition of the document.