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Amendment to the official Commentary on Article 79 of the VAT Law

  • Invoices should only be issued in cases where goods are supplied (services provided) and they should not be issued when there is a compensation of expenses (subsidy), on cash collection and other cases.
  • Invoices while providing certain insurance and financial services (specified in Articles 27 and 28 of the VAT Law) should be issued only when these services are provided within the territory of the State and they are provided by a taxable person of the Republic of Lithuania or by a foreign taxable person operating through a branch established in the State.
  • If goods are supplied (services are provided) between the members of EU, invoice must be issued not later than 15th day of the following month after the services were provided or goods supplied (including cases when goods or services are supplied for a period longer than one month).
  • Invoices are not issued to owners of flats or other lodgings in a block of flats when providing renovation (modernisation), administrative and other services (goods) related to renovation projects of a block of flats.
  • The requirement to issue an invoice for advance payments received for goods or services to be supplied not later than 12 month after the day of transaction is not applied when goods are supplied to another EU Member State.


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