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Home / Tolley's EU and Global VAT /28 Lithuania /Foreign VAT (Lithuania) /Services supplied to overseas customers – special situations (Lithuania) / 'Use and enjoyment' provisions (Lithuania)

'Use and enjoyment' provisions (Lithuania)

28 Lithuania

'Use and enjoyment' provisions (Lithuania)

Lithuania has implemented 'use and enjoyment' provisions in relation to a small list of services as detailed below.

The use and enjoyment provisions override the normal place of supply rules in two important situations, where:

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•�� the normal place of supply

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Foreign businesses (Saudi Arabia)

Accounting records (Austria)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Investment gold (Czech Republic)

Key data (Bulgaria)

Time of supply – tax points (Germany)

Transfer of a business as a going concern (Lithuania)

Credit notes and debit notes (Indonesia)

Credit and debit notes (Bulgaria)

Appointing a fiscal representative (Austria)

Self-revision surcharge (Hungary)

Romania - VAT submission guide

Transfer of a business as a going concern (Indonesia)

Refunds of GST to non-New Zealand businesses (New Zealand)

Transfer of a business as a going concern (Kenya)

Refunds (Belgium)

Appendix 52B: VAT exemptions (Turkey)

Bulgaria - VAT registration guide

Transfer of a business as a going concern (Austria)

Netherlands - VAT registration guide

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