Which sales of immovable property give rise to value added tax (VAT) liability

The sale of immovable property within the territory of the Republic of Lithuania gives rise to an obligation to register as a taxpayer for VAT purposes and pay VAT, in case the amount of income from economic activities pursued during the last 12 months exceeds the threshold of EUR 45,000. 
Sales of the following immovable properties give rise to VAT liability: 

1. land, together with new buildings, structures or parts thereof; 
2. land for construction purposes;
3. new buildings, structures and parts thereof. 

Sales of the following immovable properties do not give rise to VAT liability: 

1. land not intended for construction, and land supplied together with old buildings, structures or parts thereof;
2. old buildings, structures or parts thereof. 

If the sale of the above VAT-exempt immovable property is made without registration for VAT purposes, then the income received from such sale is not included in the EUR 45,000 threshold for VAT registration. Therefore, no VAT liabilities arise. 

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