Lithuania Tax Agency Seeks Comments on Draft Amendment to Commentary on VAT Law

The Lithuanian State Tax Inspectorate Nov. 19 opened a consultation on a draft amendment to the commentary on Article 42 of the VAT Law. The draft amendment includes measures to: 1) specify a zero percent VAT rate for goods purchased by passengers, which are transported by the passengers from the European Union (EU); 2) explain that nonresident passengers who wish to recover VAT must, at the time of purchasing goods, provide merchants with documents that can be used to identify the nonresident passenger and prove that the nonresident passenger isn’t domiciled in the EU; 3) explain that when determining permanent ...