Lithuania Tax Agency Issues Letter on Amendments to Commentary of VAT Law

The Lithuanian State Tax Inspectorate Aug. 29 issued Letter No. RM-41232, on amendments to the commentary of Article 2, Part 39 of the VAT Law. The amendments include that: 1) Bulgaria, the Czech Republic, Ireland, and Romania are EU member countries; 2) the territory of a member country is as defined in Article 355 of the Treaty on the Functioning of the European Union (TFEU); 3) transactions made in or assigned to San Marino are considered to be transactions made in Italy; and 4) transactions made in or assigned to Northern Ireland for goods only are considered to be within ...