Į kitas ES valstybes nares tiekiamoms prekėms nulinio procento pridėtinės vertės mokesčio taikymas: problemos ir jų sprendimo būdai
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The Law on Value Added Tax of the Republic of Lithuania provides for a 0 rate of VAT on goods supplied to another member state; however, the application of that provision often poses difficulties, while the tax authority implements strict controls to verify the legitimacy of 0 rate VAT applied by the company. The paper highlights that in the last few years there was a lot of tax disputes arising out of the application of the Law on Value Added Tax of the Republic of Lithuania concerning the calculation of VAT charged on the value of goods. The paper analyses the application of the zero per cent value added tax rate charged on goods supplied to other EU Member States, the validity of the tax authority’s requirements for the evidence to be provided by the supplier and the issues arising from this process. Taking into account the sensitivity of the issue both in the Republic of Lithuania and other EU Member States, certain amendments of the EU legislation governing the calculation of applicable 0 rate VAT rate came into effect on 1 January 2020. Article 138 of the Council Directive 2006/112/EC4was amended and came into effect on 01-01-2020 and the Council Implementing Regulation (EU) 2018/1912 of 4 December 2018 amending Implementing Regulation (EU) No 282/2011 as regards certain exemptions for intra-Community transactions5 also became effective on 01-01-2020.The Ministry of Finance made respective amendment to the Law on Value Added Tax, which became effective on 1 January 2020. The authorities have come to the conclusion that new regulations will help to resolve issues relating to the application of 0 % VAT rate. However, it is only the future case-law of the Supreme Administrative Court of Lithuania that will identify precisely the peculiarities of the legislation in this area.
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