Lithuania Lithuania State Tax Inspectorate recently announced updates related to Brexit 15 September 2021
European UnionLithuania Flashback on ECJ Cases – C-387/16 (Nidera) – Amount of interest normally payable under national law on overpaid VAT cannot be reduced 28 August 2021
Lithuania VAT rate reduction for catering services, cultural and sports events (COVID-19) 29 July 2021
European UnionLithuania ECJ C-293/21 (Vittamed technologios) – Questions – Review of VAT deduction of capital goods in case of liquidation of the taxable person 16 July 2021
CyprusLithuaniaRomania European Commission Infringement Package for July 2021 Includes VAT Issues for Lithuania, Cyprus and Romania 16 July 2021
Lithuania Lithuanian Parliament Approves Law Extending 9% Reduced VAT Rate to Catering, Culture, and Sports Sectors 30 June 2021
Lithuania Changes for consignments sent from third countries from July 1 2021 in Lithuania 15 June 2021
Lithuania 9% reduced VAT rate for catering, culture, and sports sectors from July 2021 to December 2022 08 June 2021
Lithuania Lithuania COVID-19 hospitality VAT cut to 9% till Dec 31, 2021 & VAT VAT payables may be rolled over until 31 August 2021 03 June 2021
European UnionLithuania ECJ C-227/21 (HA.EN.) – Question – Denial of input VAT if the buyer knew or should have known the seller would not pay output VAT 22 May 2021
European UnionLithuania ECJ Customs C-75/20 (Lifosa) – Calculation of Customs Value When Transport Costs Exceeds Product Value 23 April 2021
European UnionLithuania Flashback on ECJ Cases C-385/09 (Nidera Handelscompagnie BV) – Right to get a refund of VAT if the taxpayer was not identified as a taxable person for VAT purposes 13 April 2021
European UnionLithuania ECJ C-56/21 (ARVI ir ko) – Questions – Option for a VAT taxable sale of real estate to a non/late registered buyer 20 March 2021
European UnionLithuania Flashback on ECJ Cases C-526/13 (Fast Bunkering) – VAT exemption not applicable to supplies of goods for the fueling and provisioning to intermediaries acting in their own name 16 February 2021
Lithuania Council Implementing Decision authorizing Lithuania to increase VAT exemption threshold 02 February 2021
European UnionLithuania Council Implementing Decision authorising Lithuania to apply a higher registration threshold 28 January 2021
European UnionLithuania Flashback on ECJ cases C-386/16 (Toridas) – Exemption of intra-Community supply of goods in a chain of supplies only applies to the supply to which that transport can be attributed 06 January 2021
Lithuania COVID-19 vaccines and equipment or services closely related to vaccines could have a VAT of 0% 29 December 2020
European UnionLithuania Proposal for Council Implementing Decision Published Authorizing Lithuania to Increase VAT Exemption Threshold 28 December 2020
European UnionLithuania Flashback on ECJ cases C-126/14 (‘Sveda’ UAB) – Deduction of input VAT on the acquisition or production of capital goods 19 December 2020
European UnionLithuania ECJ C-489/20 (Kauno teritorinė muitinė) – Question -VAT still due if smuggled goods are seized and subsequently confiscated? 28 November 2020
Lithuania Lithuania Abolishing VAT Exemption for Low-Cost Shipments (Implementation EU E-Commerce Directive) 09 November 2020
European UnionLithuania ECJ C-312/19 (Valstybinė mokesčių inspekcija) – Judgment – Partnership is liable to pay VAT 16 September 2020