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Commentary

Supplies of goods by businesses elsewhere in the EU to Lithuanian consumers (Lithuania)

28 Lithuania

Supplies of goods by businesses elsewhere in the EU to Lithuanian consumers (Lithuania)

Businesses established in other EU member states that supply goods to Lithuanian consumers must comply with the distance selling regulations.

If, during a calendar year, any business exceeds the distance selling threshold (see 28.1), it must register and account for Lithuanian VAT at the appropriate rate from that date.

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