LithuaniaVMI
Lithuania widens VAT/excise relief for forces, suppliers
From 1 December 2026 wider VAT and excise relief covers defence-treaty suppliers, foreign forces members and families: new certificate route, vehicle and goods limits.
By Taxxa AI OyPublished 10 November 2026
Industry: Activities of extraterritorial organisations and bodies
Lithuania's VAT and excise relief for the diplomatic and defence world is widened from 1 December 2026.VMI The Valstybinė mokesčių inspekcija informed the county inspectorates that Government resolution No. 808 of 28 October 2026 amends resolution No. 442 of 16 April 2004 on VAT and excise for goods and services for diplomatic missions, consular posts, international organisations, NATO units, EU member states' armed forces, EU institutions, bodies and agencies and the European Investment Bank. The amended rules and their new title apply from 2026 m. gruodžio 1 d.
VMI The new title is “Pridėtinės vertės mokesčio ir akcizų taikymo prekėms ir paslaugoms, skirtoms tam tikriems asmenims tarptautinių santykių srityje, taisyklės”.
The personal and supplier scope grows. New point 1.62, replacing point 36, brings in suppliers of goods and services named in ratified international agreements linked to national defence (Susitarimai)VMI, as well as persons contracted with those suppliers or with foreign armed forces to carry out agreement activities. VAT and excise relief on their Lithuanian purchases applies directly, on presentation of a document confirmed by the Lithuanian Armed Forces commander or an authorised person, or by refund. A new point 1(1) sets the procedure and limits for relief for members of foreign armed forces, accompanying civilian staff and their family members, where the agreements allow relief.
Certification gets a shorter route. New point 40 provides that where the agreements establish a foreign armed forces liaison office or a contact person, that office or person may certify exemption certificates for goods and services bought in another member state for persons under points 1.6, 1.61 and 1.62, without the points 37–39 procedure. A new chapter II(1) gives forces members, accompanying civilians and their family members (the point 11 persons) relief on personal purchases mirroring the treatment of foreign diplomatic mission members under chapter II. Their lists go to the VMI from the Krašto apsaugos ministerija, with the form, submission and update procedure and deadlines set by the defence minister in agreement with the VMI; refund applications may go through an intermediary where the VMI agrees. The Finance Ministry sets the detailed relief procedure and additional limits considering the ministry's reasoned proposal, international practice and military cooperation priorities.
Goods limits are tightened for the point 11 persons: no relief on processed tobacco, heated tobacco products and electronic cigarette liquid, ethyl alcohol and alcoholic drinks — except goods bought in specialised armed-forces shops established under the agreements — jewellery, or real estate and goods or services linked to its acquisition, sale, installation, renovation, construction or demolition. VAT relief covers one motor vehicle per 3 years from acquisition, or at most two where the person lives with family members who have reached majority. Amended point 2.4 of the resolution leaves the VAT refund procedure for Lithuania-based agencies set up by EU institutions to the finance minister. Amended point 16 drops the requirement for resident foreign missions, consular posts, international organisations and their offices to attach payment confirmation documents to refund claims; supporting payment documents are produced only at the central tax administrator's request.
Legal basis: VMI letter on Lietuvos Respublikos Vyriausybės 2026 m. spalio 28 d. nutarimas Nr. 808, amending 2004 m. balandžio 16 d. nutarimas Nr. 442; the amendments apply from 2026 m. gruodžio 1 d.
Suppliers under defence agreements and advisers to forces members, diplomats and EU bodies should apply the new relief scope, certificate route and goods limits from 1 December 2026.