Amendment and Supplement to VAT Law Article 31 Commentary for Smooth Tax Implementation

• The VAT law article 31 explanation has been updated and supplemented.
• The updated commentary is available online.
• More information can be found in the document dated 2025-04-30.
• Residential property rental is not subject to VAT.
• The definition of real estate rental involves the landlord granting the tenant the right to use the property for a fee.
• This VAT exemption applies to properties registered as residential buildings or premises.
• Residential buildings include single-family, two-family, and multi-family homes, as well as various social group housing.
• Residential premises include apartments and various social group living spaces, such as dormitories and care homes.

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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