Lithuania Tax Agency Seeks Comments on Draft Commentary Regarding Special VAT Regime for Intra-EU Sales

The Lithuanian State Tax Inspectorate March 10 opened a consultation on a draft commentary regarding the special VAT regime for intra-EU distance sales of goods. The draft commentary includes measures to: 1) provide registration and deregistration information for taxpayers who choose to apply the specified regime and register to pay VAT; 2) specify that the Member State of identification is the EU Member State in which the taxable person has established his business; 3) explain that taxable persons must provide necessary information to the tax administrator, with the tax administrator providing information to taxable persons electronically; and 4) explain that ...