Lithuania Tax Agency Seeks Comments on Draft Amendment to Commentary on VAT for Charitable Exports

The Lithuanian State Tax Inspectorate Nov. 18 opened a consultation on a draft amendment to the commentary for Article 50 of the VAT Law, on tax refunds for charitable exports. The draft amendment includes measures to: 1) clarify that the zero-rated VAT on charitable goods exports only applies when goods are exported from Lithuania as support to persons or qualifying organizations operating outside the EU; 2) recognize support to registered recipients, including public institutions, religious communities, and units of international public organizations; 3) specify qualifications for VAT refunds, ensuring beneficiaries provide detailed documentation, including VAT invoices, proof of export, and ...