Exemption from VAT Lithuania

Republic of Lithuania, the EU Council allowed from 1.1.2013 to 31.12.2015 on implementing Council Decision amending Implementing Decision 2010/99/EÚ extend the application of a measure derogating from Article 193 of Directive 2006/12/EC on a common system of value added values​​, ie. pay no tax liability for the recipient, if taxable supplies provided to a person not established in that Member State.