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Lithuanian Tax Authority Updates VAT Law Commentary on EU Member Countries and Transaction Territories

  • The Lithuanian State Tax Inspectorate issued a letter on amendments to the VAT Law commentary.
  • Bulgaria, the Czech Republic, Ireland, and Romania are recognized as EU member countries.
  • The territory of a member country is defined by Article 355 of the TFEU.
  • Transactions in or assigned to San Marino are considered as made in Italy.
  • Transactions in or assigned to Northern Ireland for goods only are considered within the EU territory.

Source: news.bloombergtax.com

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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