New regulations for refunding VAT paid by foreign taxable persons

• The new edition of Order No. VA-97, approved on December 20, 2023, regulates the rules for filling out the FR0445 form for foreign taxable persons to request a refund of VAT paid in Lithuania.
• The new edition states that foreign taxable persons can only submit their request for a refund of VAT paid in Lithuania electronically.
• Other editorial changes have also been made.
• More information can be found in VMI prie FM 2023-12-29 Nr. RM-44237.
• The information was prepared by the Legal Department.

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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