Non-EU citizens over the age of fourteen are eligible for a VAT refund. The VAT rate is 21%, but a lower amount will be refunded due to the specifics of the calculations.
In order to use the tax free, the minimum purchase amount is 38.01 euros. Please be aware that VAT is only refundable if new and unused goods are presented and exported in personal baggage.
In what cases it is impossible to use tax free
The tax free system in Lithuania is not available when purchasing several product categories:
- Goods for which the VAT rate is not 21%.
- Jewelry, coins, bars and gold tiles.
- Tobacco products.
- Alcoholic products.
- Products intended to be installed in cars, ships and airplanes.
- Petrol.
- Lubricants.
- SIM cards.
- Goods, the export of which is permitted only after obtaining a special license.
Features of using the VAT refund form
As you know, VAT refund always involves the use of a special form, but several important features should be taken into account.
The form must be stamped by a customs officer. In this case, the form has an unlimited period of validity. The stamp must be issued by the customs of Lithuania or another state of the European Union, and the established period for this is three months.
In order to go through the tax free procedure, you will need not only a form, but also an original receipt or invoice. At the same time, the following data of the trade institution must be indicated on the receipt: name, legal address, VAT amount. Receipts and invoices must be attached to the same form if they were received on the same day and at the same trade office.
VAT refund methods
In Lithuania, the tax free system can be used in different ways. The VAT refund can be obtained while crossing the border. If you return to your homeland by train, it becomes impossible to receive funds at the border, but the stamp must be obtained at the point of the station where the customs inspection is carried out.
You can get VAT refund by contacting authorized banks in Lithuania or your country. The funds will be returned by non-cash method. To do this, you must indicate a bank account and send a check to the specified postal address. To receive money, you will need to wait about one and a half months, while a substantial commission will be charged for the service.
