- Zero-Rate VAT for Donations: Goods supplied to registered Lithuanian charities for export outside the EU are subject to 0% VAT.
- Zero-Rate VAT for Humanitarian Aid: Humanitarian aid supplies to state institutions and approved companies are subject to 0% VAT if exported outside the EU.
- VAT Refunds and Deductions: Eligible entities can deduct or get refunds for VAT paid on goods purchased or imported for humanitarian aid.
- Implementation Date: The law takes effect on May 1, 2025.
- Regulatory Framework: The government and relevant authorities must issue implementation regulations by April 30, 2025
Source e-seimas.lrs.lt
