VAT treatment of waste sales

Persons receiving income from the sale of waste exceeding EUR 45,000 in the last 12 months are required to register as taxpayers for VAT purposes. Following the registration, the sale of waste in Lithuania is taxed at a 21% VAT rate. If waste is sold to another taxpayer registered for VAT purposes in Lithuania, then the buyer may be liable for VAT.

For more detailed information, please see here (only in Lithuanian).