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> home > VAT Refund LU > VAT Refund Preferences, Sub-codes & Portals > Preferences LT

Preferences LT

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Flag LT Lithuania (LT)

Preferences     Sub-codes     Portal / Contact of tax authority     Abbreviations

This document is provided for your information only. Luxembourg administration takes no responsibility on the correctness of the information and of the indicated links. Requests concerning the VAT Refund portals of other Member States will NOT be answered.

For any question about the preferences or the sub-codes, contact the concerned tax authority.

Preferences

Member State' VAT Refund features published by the European Commission and the Member State in the Tax Information Communication (TIC) database.

Article 9.2 (sub-codes requested) Yes
Article 10 (invoice copies will be requested) In accordance with thresholds in article 10
Article 10 (threshold in national currency)
  • Invoices concerning fuel: 900 LTL
  • Other invoices: 3'500 LTL
Article 11 (NACE level with 4 positions will be requested) Yes
Article 12 (languages to be used)
  1. Flag LT LT
  2. Flag GB EN
Article 16 (contraints on refund period as MS-REF) No other constraint than not more than one calendar year and less than three calendar months
Article 17 (VAT amount thresholds in national currency)
  • Refund period of a calendar year or the remainder of a calendar year: 170 LTL
  • Refund period of less than one calendar year and not less than three calendar months: 1'380 LTL
Article 19.1 (MS-EST will be requested to forward the notification to NETP) Yes
Article 19.2 (MS-EST will be requested to forward the notification to NETP) Yes
Circumstances under which claim can be submitted by a third party With power of attorney and 3rd party registration in MS-REF
Can refund be made to third party ? Yes, at taxable person's request
Allow to receive corrections as MS-REF No

Sub-codes

Translations of expenditure and business activity codes are available in several languages, i.e.
Flag FR icon  Règlement (CE) N° 1174/2009 de la Commission
Flag DE icon  Verordnung (EG) Nr. 1174/2009 der Kommission
Flag EN icon  Commission Regulation (EC) No 1174/2009

List of used sub-codes published by the European Commission on http://ec.europa.eu/taxation_customs/taxation/vat/traders/vat_refunds/index_en.htm.

  • 1. Fuel
  • 2. Hiring of means of transport
    • 2.8 Hiring of means of passenger transport with more than 9 spaces
    • 2.9 Hiring of means of passenger transport with less than 9 spaces
  • 3. Expenditure relating to means of transport (excluding 1 & 2)
    • 3.11 Expenditure relating to means of passenger transport with more than 9 places, or to means of goods transport
    • 3.12 Expenditure relating to means of passenger transport with less than 9 places used for commercial operations
  • 4. Road tolls and other road user charge
  • 5. Travel expenses such as taxi fares, public transport fares
    • 5.1 For the taxable person or an employee of the taxable person
    • 5.2 For someone other than the taxable person, or an employee of the taxable person
  • 6. Accommodation
    • 6.1 Expenditure on lodging and accommodation for the taxable person, or an employee of the taxable person
    • 6.2 Expenditure on lodging and accommodation for someone other than the taxable person or an employee of the taxable person
    • 6.3 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person attending qualifying conferences
    • 6.4 Expenditure on lodging and accommodation for the taxable person or an employee of the taxable person in the context of a conference, fair, exhibition or congress
      • 6.4.1 For the organiser of the event
      • 6.4.2 For a participant in the event, where the expenditure is directly charged by the organiser
    • 6.5 Expenditure on lodging and accommodation for an employee of the taxable person effecting supplies of goods or services
    • 6.6 Expenditure on lodging and accommodation for onward supply
    • 6.7 Expenditure on lodging other than 6.5 or 6.6
  • 7. Food, drink and restaurant services
    • 7.1 Food and drink provided by hotels, bars, restaurants and boarding houses, including breakfast
      • 7.1.1 For the taxable person or an employee of the taxable person
      • 7.1.2 For someone other than the taxable person or an employee of the taxable person
    • 7.2 Food and drink provided in the context of a conference, fair, exhibition or congress
      • 7.2.1 For the organiser of the event
      • 7.2.2 For a participant in the event, where the expenditure is directly charged by the organiser
    • 7.3 Food and drink for an employee of the taxable person effecting supplies of goods or services
    • 7.4 Restaurant services purchased for onward supply
    • 7.5 Purchase of food, drink or restaurant services other than 7.2, 7.3 and 7.4
  • 8. Admissions to faires and exhibitions
    • 8.1 For the taxable person or an employee of the taxable person
    • 8.2 For someone other than the taxable person or an employee of the taxable person
  • 9. Expenditure on luxuries, amusements and entertainment
    • 9.1 Purchase of alcohol
    • 9.2 Purchase of manufactured tobacco
    • 9.3 Expenditure on receptions, entertainment, hospitality
      • 9.3.1 For publicity purposes
      • 9.3.2 Not for publicity purposes
    • 9.4 Expenditure on maintenance of pleasure craft
    • 9.5 Expenditure on works of art, collectors' items and antiques
    • 9.6 Expenditure on luxuries, amusements and entertainment for advertising
    • 9.7 Expenditure on luxuries, amusements and entertainment other than 9.1, 9.2 and 9.3
  • 10. Other

Portal

Tax authority http://www.vmi.lt/
Preferences
Portal https://epris.vmi.lt/epris/
Comment
Vademecum EU country specific information on VAT

Abreviations

MS-EST Member State of establishment
MS-REF Member State of refund
VAT Value added tax
Taxe sur la valeur ajoutée (TVA)
Mehrwertsteuer (MwSt.)
NETP Non-established tax payer
POA Power of attorney


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