VAT refunds

We perform a comprehensive assessment of current or planned activities for VAT purposes, including:

• Analysis of the nature of goods supplies and services rendered;
• Identification of applicable VAT treatment rules;
• Identification of VAT risks and recommendations for their management;
• Practical substantiation of the VAT position, taking into account the practice of the tax authorities and the case law of the Court of Justice of the European Union (CJEU).

We support the modelling of current or planned activities from a VAT perspective:

• Assessment of alternative business or transaction structuring options;
• Analysis of the safest and most economically efficient VAT solutions;
• Assistance in understanding VAT implications when changing supply chains, contractual arrangements, or service delivery models.

We represent clients and assist in aligning VAT positions with the tax authorities:

• Preparation of written inquiries to the State Tax Inspectorate regarding VAT treatment in specific and uncertain situations;
• Preparation and coordination of request for binding ruling;
• Support in substantiating the chosen VAT approach before transactions are implemented, thereby reducing future VAT risks.

We provide comprehensive VAT compliance services in Lithuania:

• Preparation, review, and submission of VAT returns, reports, registers, and other VAT related reporting;
• Review and reconciliation of VAT data and identification of errors;
• Assistance during VAT audits and enquiries;
• Ongoing support on day-to-day VAT matters;
• Where activities involve an international element, we ensure continuity of cooperation and comprehensive support through the Grant Thornton international network.

We work with complex international transactions and corporate groups:

• Assessment of intra-group transactions, business operations, and their impact on VAT, ensuring consistent and coordinated VAT treatment across the group;
• Analysis of international supply chains for goods and services;
• Cooperation with the Grant Thornton international network where transactions span multiple jurisdictions, ensuring efficient, seamless, and consistent VAT alignment and risk management.

We provide comprehensive support in recovering VAT paid in Lithuania and other EU Member States, ensuring robust legal substantiation and smooth process management:

• Assessment of VAT refund eligibility and applicable procedures (in Lithuania and under the EU VAT refund rules);
• Identification of potential risks and limitations that may affect VAT recovery;
• Preparation and submission of VAT refund applications through the relevant national systems (including EPRIS);
• Coordination of communication with the Lithuanian tax authorities and those of other EU Member States;
• Assistance in preparing responses to inquiries and requests for additional information from tax authorities;
• Advisory support in complex cases where VAT recovery depends on transaction structuring, movement of goods, or the nature of activities in other jurisdictions.