- Lithuania has introduced a VAT refund for foreign customers.
- The rules for VAT refunds for foreign customers have been changed and upgraded in accordance with EU directives.
- The new rules require foreign taxable persons to submit their refund requests electronically.
- The FR0446 form outlines the decision process for refunding VAT to a taxable entity outside the EU.
- The order also introduces new forms, FR1084 and FR1085, for refunding VAT to taxable persons in other EU member states.
- These forms and regulations ensure a structured and standardized process for VAT refunds for taxable entities within and outside the EU.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.