Lithuania
Valued Added Tax: A commentary to the VAT tax act regarding goods and/or services acquired and/or imported by a VAT payer that is not registered for VAT purposes specifies when and what kind of VAT may be deducted in a VAT statement by taxable persons that are not registered for VAT purposes.
However, the provisions of this article will not apply to the goods and/or services (or part thereof) if these goods and services have not yet been used in the activities of the taxable person. Furthermore, these provisions will not apply in the cases when the input (import) VAT of the mentioned goods and services is deducted in the manner prescribed by Art. 63 of the Law on VAT, i.e. if a taxable person registers later for VAT purposes, the input VAT may be deducted according to the provisions of Art. 63 regarding the goods and/or services acquired and/or imported before the registration for VAT purposes.
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