- The updated summary explains VAT Law amendments on social services effective January 1, 2026.
- It clarifies VAT exemptions for social services under the Law on Social Services.
- Different categories of social services (preventative, general, special) are defined.
- Social service providers can include institutions in Lithuania, other EU/EEA countries, and certain individuals.
- Criteria for VAT-exempt social services and updated examples are provided, referencing CJEU case law and EU Directive 2006/112/EC.
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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