Cross border VAT return

Country Lithuania**
Name of VAT PVM
Basic VAT rate 21%
Min. VAT limit for quarterly refund EUR 400
Hotel Yes
Representation (restaurant) No / 75%***
Local transport Yes****
Car rental No
Fuels Yes
Fairs, exhibitions Yes
Conferences, seminars Yes
Courses, training Yes

** Subject to refund that part of input VAT which might be deducted in the country of establishment.

*** To EU taxable entities only.

**** Except for taxi.