Lithuania Tax Agency Updates Commentary on Special VAT Regime for Non-EU Residents

The Lithuanian State Tax Inspectorate Oct. 25 announced updated commentary for Article 115 of the VAT Law, on the special regime for services provided by taxable persons from non-EU countries. The updates: 1) clarify that taxable persons from non-EU countries providing services in the EU to non-taxable persons of different EU member countries, can apply the regime; 2) explain that a having a permanent establishment (PE) in the EU disqualifies a non-EU taxable person from applying the regime; 3) specify registration and deregistration requirements and circumstances; 4) clarify that non-EU taxable persons can register as VAT payers in Lithuania under ...