- 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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