Lithuania: VAT relief to support Ukraine

0% VAT rate for goods supplied free of charge, exemption from VAT for intra-community acquisitions of goods

0% VAT rate for goods supplied free of charge, exemption from VAT for intra-community acqu

The Lithuanian Parliament amended the value added tax (VAT) law to provide for—in cases involving the provision of relief to persons fleeing the war in Ukraine and to persons in need in Ukraine—the application of:

  • 0% VAT rate for goods supplied free of charge
  • Exemption from VAT for intra-community acquisitions of goods

Read a July 2022 report [PDF 796 KB] prepared by the KPMG member firm in Lithuania

 

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