Lithuania Tax Agency Issues Notice on Resolution Amending VAT Refund Policy for Non-EU Residents

The Lithuanian State Tax Inspectorate Oct. 14 issued Information Notice No. R-3644, on adopting Resolution No. 813 to amend the VAT refund policy on goods purchased domestically and exported to foreign persons with a permanent residence outside the EU. The resolution includes measures requiring intermediaries to: 1) provide the seller with a digital copy of the printed declaration, submitted by the foreign person and that the VAT refund is based on, stamped by a customs officer from Lithuania or another member state to confirm export from the EU; and 2) retain the printed declaration for 10 years. The resolution entered ...