Refund of Value Added Tax to the taxable persons established outside the territory of European Union

Name of the service

Refund of Value Added Tax (hereinafter —VAT) to the taxable persons established outside the territory of European Union (hereinafter — EU).

Recipients of the service

Taxable persons established outside the territory of EU (hereinafter — foreign taxable person).

Description of the service

Refunded VAT for the goods (services) acquired in the Republic of Lithuania or imported to the Republic of Lithuania to the foreign taxable persons.

Service provision term

4 months.

Form of the application

Application of a taxable person established outside the territory of the EU for VAT refund.

Application must be submitted till the 30rd of June of the next calendar year.

Documents to be submitted

- Application of a taxable person established outside the territory of the EU for VAT refund;

- originals and copies of VAT invoices, import declarations or cash register receipts (in case of fuel acquisition) according to which respective VAT amounts were paid;

- certificate issued by the competent institution of the foreign country confirming that foreign taxable person is registered as VAT or equivalent tax payer;

- mandate agreement (power of attorney) if applicant wants to refund VAT paid in the Republic of Lithuania via an authorized person.

If certificate and / or mandate agreement (power of attorney) is not in Lithuanian or English translations of these documents approved by the sign of interpreter must be submitted.

Service provision methods

By electronic means - through the My STI - authorized electronic services area of the State Tax Inspectorate portal e.VMI.

Information how to log in to STI electronic systems.

Information how a foreign country citizen can become STI electronic systems user / receive means of login / to represent another person.

Service provider

Vilnius county state tax inspectorate.

Supervisor of the service

Information on the supervisor of the service is provided via telephone +370 5 260 5060 of the Tax Information Centre.

Legislation

Republic of Lithuania Law on Tax Administration;

Republic of Lithuania Law on Added Value Tax;

Order of the Minister of finance of the Republic of Lithuania No.189 of 21 June 2002 „Concerning approval of the rules on submission and examination of the applications of foreign taxable persons to refund VAT they paid and VAT refund";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. 339 of 25 November 2002 “Regarding foreign taxable persons applications for repayment of value added tax paid in the Republic of Lithuania”.

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.