The State Tax Inspectorate has approved a revised procedure for Lithuanian taxable persons claiming refunds of value added tax paid elsewhere in the European Union through an online system, with the changes taking effect on 25 November 2026.
Lithuania’s State Tax Inspectorate (VMI) has approved a revised set of rules for businesses seeking refunds of value added tax (VAT) paid in other EU Member States. The rules set out the conditions under which Lithuanian taxpayers can claim cross-border VAT refunds.
The updated rules were approved by Order No. VA-78 on 5 November 2026 by Martynas Endrijaitis, head of the State Tax Inspectorate. It amends Order No. VA-1 and sets out how Lithuanian taxable persons claim VAT refunds through the Electronic Application Registration Information System (EPRIS). The rules are aligned with EU Council Directive 2008/9/EC, the Lithuanian Law on VAT and General Data Protection Regulation standards.
Who can apply
Eligible applicants are taxable persons established in Lithuania who held a valid Lithuanian VAT identification code or a One Stop Shop (OSS) code during the period for which the refund is claimed.
Access and representation
Lithuanian taxable persons or their local representatives log into EPRIS through VMI Self-Service (VMI Savitarna) using granted user rights. Representatives established outside Lithuania must obtain separate EPRIS credentials, consisting of a username and password.
To obtain them, a non-resident representative must submit a registration request (“Įregistravimo prašymas”) with a signed power of attorney or authorisation contract. The request can be delivered in person at any territorial division of the VMI, mailed to the Vilnius division at Ulonų g. 2, 08245 Vilnius, or emailed to [email protected]. Emailed requests must carry a qualified electronic signature or be in a tamper-evident electronic format.
Credentials are issued within three working days of receipt by the Vilnius division, extended to five working days if data clarification is needed. An applicant may appoint only one representative to file a refund claim to a specific Member State for a given period. A power of attorney issued to a non-resident representative without an expiry date is valid for up to one year from its execution date.
Application requirements
Applications must include the refunding Member State code, claim start and end dates, and activity compliance confirmations. Applicants must also give their name, address, Lithuanian VAT code, email and EU activity code under Regulation (EU) No 904/2010, along with representative identification, IBAN, BIC code and account currency.
Invoice and import document entries must show document numbers, dates, supplier details, currency, taxable amount, VAT amount, deductible VAT amount, deduction percentage and item category codes. Copies of invoices or import declarations must be attached where the refunding Member State requires them and amounts exceed prescribed thresholds. Accepted formats are JPEG, PDF, TIFF or ZIP. The full application, including attachments, must not exceed five megabytes.
Checks, transmission and corrections
EPRIS automatically validates registration status before and after submission. Registered applications must be forwarded to the refunding Member State within 15 days. Applicants may edit or withdraw a claim up to one hour before its scheduled transmission time. Claims rejected during VMI internal checks can be corrected within two working days under specific conditions.
Once an application has been forwarded, it can still be updated, but no new invoices or import documents may be added. Mandatory adjustments, such as changes in deduction percentage or overpaid amounts, must be included in later filings or submitted through a separate EPRIS notification.
Expense categories and data retention
Purchases must be classed under one of 10 codes: fuel; vehicle rental; vehicle-related expenses; road tolls and road user charges; travel expenses; accommodation; food, beverages and catering services; fairs and exhibitions admission; luxury, entertainment and amusement expenses; and other, which requires a written description.
Application data and personal records will be retained for administrative and tax audit purposes for the current calendar year plus the 10 preceding calendar years.
The revised procedures establish a standardised process for Lithuanian businesses and their representatives to claim VAT refunds on purchases made in other EU Member States, with the new requirements taking effect on 25 November 2026.
