Implementation Summary of VAT Law Chapter XII Section V for Non-EU Taxable Persons Providing Services

• Summary prepared by Legal Department of State Tax Inspectorate for smooth implementation of tax laws
• Pertains to Value Added Tax Law Chapter XII Section V
• Includes 10-page commentary on application of provisions
• Explains application of section to services provided by taxable persons outside EU to non-taxable persons
• Taxable persons outside EU providing services within EU can choose special taxation scheme
• Scheme applies to all relevant services provided within EU
• Condition for applying scheme is taxable person must be located outside EU and not have place of business within EU

Source: vmi.lt

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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