Lithuania - Taxes & Laws

[Rytis.s]

VAT for EU customers: 21%
VAT for non-EU customers: 0%

Company ID (9 digit code) has to be included in the invoice for LT based companies.
VAT code has to be included in the invoice for EU customers, if they have it.

Postage, packaging costs, etc have to be included in the invoice as a separate item and not just as an entry below products list. VAT is paid for it.

Total amount has to be specified in words as well as in numbers, below the table.

[Matthieu Biart]

Hi Rytis.s!

Thank you for those information.
I have just an extra question: What about voucher, shipping and handling taxes? Is there anything specific?

[Rytis.s]

Shipping and handling is charged standard VAT.

I am not sure if I understand vouchers correctly (I don't use them on my shop). I understand it as a seller supplied discount. In this case, VAT is not paid for voucher amount. Given 300LTL + 63LTL VAT order, and 100LTL voucher, the total amount becomes 263LTL, out of which VAT is 45.64LTL.

[Juras]

Hi PrestaTeam,

In case of purchase made in company name it is obligatory also indicate in invoice the following BUYER requisites:
company name,
registration address,
company ID (9 digit),
VAT number (code)

taxes:
in case purchase made by local company (or person) - VAT = 21%
in case purchase made by EU-based company registered as VAT payer - VAT = 0% (buyer VAT number MUST be indicated on invoice)
in case purchase made by EU-based company (or person) NOT registered as VAT payer - VAT = 21%

for some specific goods, like alkohol, tobaco, etc., may apply additional taxes.

Cheers,
Juras

[mantoza]

Invoice header look like I attach file.

[Rytis.s]

Actually, invoice style is completely unregulated, as long as all required information is present. If you wish, you can supply all data in 3 vertical columns of upside-down text next to the bottom right side of the page, and it would be completely legal (of course, this is an exageration).

[Juras]

In case when shop owner is company (not private person) all legal data of owner-company (company name, company ID, VAT ID, address, etc) must be indicated on invoice also.