- Updated commentary for Article 115 of the VAT Law announced by Lithuanian State Tax Inspectorate
- Taxable persons from non-EU countries providing services in the EU to non-taxable persons of different EU member countries can apply the special regime
- Having a permanent establishment in the EU disqualifies a non-EU taxable person from applying the regime
- Registration and deregistration requirements and circumstances specified
- Non-EU taxable persons can register as VAT payers in Lithuania under the regime regardless of prior registration status
- Registration for the regime can be done through the One-Stop-Shop (OSS) and quarterly returns must be submitted electronically through the OSS.
Source: news.bloombergtax.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.
