The Lithuanian parliament (Seimas) is considering draft law XIVP-1915, which would amend Article 71 of the Value Added Tax Law in regard to VAT registration of related legal entities that are controlled by the same person alone or together with other related persons. Paragraph 7 of Article 71 contains an anti-abuse (splitting) rule, providing that where legal entities are controlled by the same person(s) and the combined revenue of the legal entities exceeds the VAT registration threshold, then all the legal entities are required to register regardless of whether or not an individual entity exceeds the threshold.
Source Orbitax
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