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
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.