New wording for electronic EU VAT refund claims applies from 25 November 2026

From 25 November 2026, Lithuanian taxable persons seeking recovery of value added tax paid in other European Union Member States act under a restated filing procedureVMI. Valstybinė mokesčių inspekcija order No VA-78 of 5 November 2026VMI amends order No VA-1 of 5 January 2010 and restates in a new wording the Elektroninių prašymų grąžinti kitose valstybėse narėse sumokėtą pridėtinės vertės mokestį teikimo tvarkos aprašasVMI. Further information is given in VMI letter No (18.2-31-2) RTD-147 of 6 November 2026VMI. The notice does not state which articles change in substance.

The restated Aprašas governs the same filing channel the VA-1 Taisyklės established: electronic refund claims by Lithuanian taxable persons through the Elektroninė prašymų registravimo informacinė sistema (EPRIS)E TAR to the Member State where the VAT was paid.E TAR Only persons who held a Lithuanian PVM mokėtojo kodas during the period for which recovery is sought file electronically under these rules.

Both the applicant and any representative must be EPRIS users. An applicant becomes a user by filing an Įregistravimo prašymas with a territorial county tax inspectorate, by arrival in person, by post, or through the electronic inquiry application selecting EPRIS registration, and credentials are issued at the inspectorate applied to. An applicant entered in the population register may also become a user through the Elektroninių valdžios vartų portalas. A representative may become an EPRIS user only once the applicant is already a user, although both registration requests may be submitted at the same time, and the representative files with a power of attorney or commission agreement covering recovery in the other Member State.

An applicant may authorise only one representative to claim from a given Member State for the same period. A mandate without a stated term is treated as lasting no longer than one year from the mandate, and a mandate without named Member States is treated as covering all Member States. The applicant must notify the territorial inspectorate of early revocation.

Each claim carries header information, applicant data, activity description, bank details, import and purchase lines with invoice data, deductible amounts with the apportionment percentage, and category codes, with goods descriptions only for category 10. Copies of invoices or import documents are attached in jpeg or pdf, or a zip archive of those files, where the refunding State requires them, and the completed claim with attachments must not exceed 5 MB. EPRIS runs an automatic check before submission; a claim with no errors found may be submitted and is treated as filed with Vilniaus AVMI, and after submission an additional check follows, with a receipt notice sent when no deficiencies are found; registered claims are forwarded to the refunding States within a maximum of 15 days, with status and decision notices relayed automatically. A claim that has not yet been forwarded may be corrected in full, while a forwarded claim may not add invoices or import documents that were absent from the original; deductible amounts must be corrected in a later claim when the apportionment percentage changes or an over-refund is identified.

Filings from 25 November 2026 fall under the restated wording, with further information in letter RTD-147.

Legal basis: Valstybinės mokesčių inspekcijos viršininko 2010 m. sausio 5 d. įsakymas Nr. VA-1, as restated by 2026 m. lapkričio 5 d. įsakymas Nr. VA-78, effective 2026 m. lapkričio 25 d.VMI