Lithuania Tax Agency Posts Updated Summary Explanation on VAT Treatment of Social Services

The Lithuanian State Tax Inspectorate Nov. 7 posted an updated summary explanation for the VAT Law, on amendments under Law No. XV-324/2025 regarding social services, which enter into force Jan. 1, 2026. Topics covered include: 1) the VAT Law’s reference to the VAT exemption under the Law on Social Services for social services; 2) clarification of the different categories of social services, including preventative, general, and special; 3) clarification that social service institutions in Lithuania, other EU countries, or the European Economic Area (EEA) may be considered social service providers, in addition to certain natural persons; 4) the criteria under ...