Lithuania: VAT amendments

An amendment and supplement defines the concept of electronic VAT invoice explaining that the following documents are treated as electronic VAT invoices: VAT invoices that are scanned, sent and received by e-mail; VAT invoices in Word format that are sent and received by e-mail; VAT invoices transferred via electronic fax.

In the cases when the supplier of long-term services or electricity, gas, heat and other types of energy is a foreign taxable person and the purchaser of the goods is obliged to calculate and pay VAT, the moment of application of VAT in the event the long-term services are provided for at least 12 months, is deemed to be the moment when a VAT invoice is issued (not later than the 10th day of the month) or, if an invoice is not issued, the moment when the fee has been paid or if a VAT invoice is not issued and the fee has not been paid, the moment when the provision of services is finally completed.

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