Lithuania

Application for refund of VAT

Address for claiming refund

Commentary – VAT Reporter ¶66-320

Competent authority

Commentary – VAT Reporter ¶66-320

Generally

Commentary – VAT Reporter ¶66-320

Block on pre-registration input VAT overruled

Commentary – VAT Reporter ¶19-134

Country code for Intrastat purposes

Commentary – VAT Reporter ¶63-160

Derogations

Generally

Legislation/Regulatory – Dir. 2006/112 art. 385

List of transactions

Legislation/Regulatory – Dir. 2006/112 Annex X

Generally

Commentary – Schwarz on Tax Treaties ¶10-500

Registration number: country code/alphabetical code

Commentary – VAT Reporter ¶63-160