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VALSTYBINĖS MOKESČIŲ INSPEKCIJOS

VALSTYBINĖS MOKESČIŲ INSPEKCIJOS uNOFFICIAL TRANSLATION O R D E R of the head of the state tax inspectorate under the ministry of finance of the republic of lithuania on the amendment of order no. va-126 of 5 july 2004 of the head of the state tax inspectorate under the ministry of finance of the republic of lithuania ‘on the refund of value added tax and excise duty to diplomatic missions, consular posts and international organisations or their representations in the republic of lithuania and members of the missions, posts and organisations and their family members as well as armed forces of nato countries and/or the civilian staff accompanying them’ 31 December 2004, No. VA- 213 Vilnius In compliance with the Law of the Republic of Lithuania on Value Added Tax (Official gazette 2002, No. 35-1271; 2004, No. 17-505) the Law of the Republic of Lithuania on Excise Duty (Official gazette 2001, No. 98-3482; 2004, No. 26-802), the Regulations for the Application of Value Added Tax and Excise Duty Exemptions with respect to Goods and Services Intended for Diplomatic Missions, Consular Posts and International Organisations or their Representations as well as Members of the Missions and Posts and their Family Members as well as Armed Forces of NATO Countries and/or the Civilian Staff Accompanying them approved by Resolution No 442 of 16 April 2004 of the Government of the Republic of Lithuania (Official gazette 2004, No. 58-2052) and paragraph 18.11 of the Regulations of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania approved by Order No 110 of 29 July 1997 of the Minister of Finance of the Republic of Lithuania (Official gazette 1997, No. 87-2212; 2004, No. 82-2966):

  1. I hereby a m e n d the following forms (attached) approved by Order No. VA-126 of 5 July 2004 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania ‘On the Refund of Value Added Tax and Excise Duty to Diplomatic Missions, Consular Posts and International Organisations or their Representations in the Republic of Lithuania and Members of the Missions, Posts and Organisations and their Family Members as well as Armed Forces of NATO Countries and/or the Civilian Staff Accompanying them’ (Official gazette 2004, No. 105-3922): 1.
  2. Form FR0678 of the Application for Refund of Paid Taxes with Annex FR0678A, set forth a revised version thereof, and supplement it with a new form FR0378AP (hereinafter ‘revised form FR0678’); 1.
  3. Set forth a revised version of the rules for completing Form FR0678 of the Application for Refund of Paid Taxes (hereinafter ‘revised rules’).
  4. I hereby e s t a b l i s h that the revised form FR0678 shall be used to claim a refund of the amounts of VAT and/or excise duties paid during the 1st quarter of
  6. I hereby o r d e r: 3.
  7. the Data Management Division of the Information Technology Department of the STI under the MoF to include the revised form FR0678 into the Register of Document Forms. 3.
  8. the Programming Division of the Information Technology Department of the STI under the MoF to ensure the preparation of the computer fillable revised form FR0678 by 15 February 2005; 3.
  9. the subdivisions of Vilnius CSTI which are responsible for refunds of VAT and/or excise duties to follow the revised rules approved by this Order. Deputy Head, Acting head Birutė Černiuvienė ______________ APPROVED BY Order No. VA-126 of 5 July 2004 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania (Version of 31 December 2004 of Order No. 213) RULES FOR COMPLETING FORM FR0678 OF THE APPLICATION FOR REFUND OF PAID TAXES TOGETHER WITH FORM fr0678 OF THE ANNEX THEREOF AND FORM FR0678AP OF the ADDITIONAL SHEET thereof I. GENERAL PROVISIONS
  10. The Rules for Completing Form FR0678 of the Application for Refund of Paid Taxes Together with Form FR0678A of the Annex thereof and Form FR0678AP of the Additional Sheet thereof (hereinafter the Rules) shall lay down the procedure for filling in Form FR0678 of the Application for Refund of Paid Taxes (hereinafter ‘the Application’) together with Form FR0678A of the Annex thereof (hereinafter ‘the Annex) and Form FR0678AP of the Additional Sheet thereof (hereinafter ‘the Additional Sheet’).
  11. The Application and its Annex together with the additional sheet should be completed in order to claim a refund of the value added tax (hereinafter ‘VAT’) and excise duties paid for acquired goods and provided services intended for diplomatic missions, consular posts and international organisations or their representations (hereinafter ‘Missions’) as well as members of the missions, posts and organisations and their family members (hereinafter ‘Members of Missions’).
  12. The present rules have been drawn up pursuant to the Law of the Republic of Lithuania on Value Added Tax (Official gazette 2002, No. 35-1271; 2004, No. 17-505) the Law of the Republic of Lithuania on Excise Duty (Official gazette 2001, No. 98-3482; 2004, No. 26-802), the Regulations for the Application of Value Added Tax and Excise Duty Exemptions with respect to Goods and Services Intended for Diplomatic Missions, Consular Posts and International Organisations or their Representations as well as Members of the Missions and Posts and their Family Members as well as Armed Forces of NATO Countries and/or the Civilian Staff Accompanying them approved by Resolution No 442 of 16 April 2004 of the Government of the Republic of Lithuania (Official gazette 2004, No. 58-2052) and Order No VA-95 of 17 May 2004 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania ‘On the Designation of the Tax Payer Identification Number and Approval of the Description of the Application Procedure’ (Official gazette, 2004, No. 83-3037).
  13. The Application and the Annexes together with the additional sheet may be submitted to Vilnius County State Tax Inspectorate (hereinafter ‘VCSTI’) by a Mission or Members of a Mission no more frequently than once per quarter of the calendar year.
  14. Members of a Mission may only submit a duly completed Application and its Annex with the additional sheet to Vilnius CSTI through their Mission.
  15. A Mission may submit a duly completed Application and Annex with the additional sheet published on the Internet website of the STI under the MoF (www.vmi.lt) or received from Vilnius CSTI. II. COMPLETING THE ApPLICATION
  16. The Application should be completed in two copies in Lithuanian using capital block letters using a black or dark blue pen or by technical means; letters and figures must be written in the designated fields without exceeding the boundaries of the designated fields, clearly and without deletions.
  17. The name of the Mission should be entered in Field 1 of the Application.
  18. The identification number of the Mission should be entered in Field
  20. Field 3 should indicate the address of the head office of the Mission (street and number, town).
  21. Field 4 should indicate the time period for which the refund of the paid amounts of VAT and/or excise duties is claimed by the Mission, i.e. there should be an indication of the year, and the field next to the appropriate quarter of the calendar year should be marked with an “X”.
  22. The number of pages of Annexes and their additional sheets attached to the Application should be specified in Field
  23. In case the Ministry of Foreign Affairs of the Republic of Lithuania (hereinafter the MFA) does not confirm some of the Annexes, Field 6 should be completed by an MFA authorised official who should indicate the number of unconfirmed Annexes and their additional sheets. The Mission shall not fill in Field
  25. The number of pages of documents attached to the Application confirming the purchase of goods and/or services (e.g. invoices, etc.) should be indicated in Field
  27. The number of pages of documents attached to the Application confirming the payment for the goods and/or services (e.g. payment orders, etc.) should be indicated in Field
  29. The number of pages of reports on purchase of fuel attached to the Application should be indicated in Field
  30. If the report on purchase of fuel is the same as the invoice, “0” should be entered in this field.
  31. Field 10 should indicate the total amount of excise duty claimed calculated as the sum of amounts of excise duty in column A.11 in the Annex of the Application and additional sheets thereof (i.e. the sum of column A18 in the Annex and in case of several Annexes, the total sum of amounts in column A.18 in each Annex. The sum specified should be rounded off: 49 cents and less are subtracted, and 50 cents and more are considered to be equal to one litas. The figures entered should not bear any other symbols (e.g. commas, hyphens, etc.).
  32. Field 11 should indicate the total amount of VAT claimed calculated as the sum of VAT amounts in the column of the Annex and its additional sheets marked with Field A12 (i.e. the sum of column A19 in the Annex, in case of several Annexes, the total amount in the boxes under A19 in each Annex. The sum specified should be rounded off: 49 cents and less are subtracted, and 50 cents and more are considered to be equal to one litas. The figures entered should not bear any other symbols (e.g. commas, hyphens, etc.). III. COMPLETING THE ANNEX
  33. The Annex (Annexes) of the Application should be submitted together with a duly completed Application. The Annex (Annexes) should be completed by each Mission and/or each member of the Mission.
  34. The Annex should be completed in two copies in Lithuanian using capital block letters with a black or dark blue pen or using technical means; letters and figures must be written in the designated fields without exceeding the boundaries of the designated fields, clearly and without deletions.
  35. The identification number of the Mission should be entered in Field 2 of each Annex.
  36. The pages of the completed Annex must be numbered in sequence starting from number
  38. Field 7 should indicate the time period for which the refund of the paid amounts of VAT and/or excise duties paid is claimed by the Mission and/or a member of the Mission, i.e. there should be an indication of the year, and the field next to the appropriate quarter of the calendar year should be marked with an “X”.
  39. If the Annex is filled in by a subdivision of a Mission having a separate taxpayer identification number, such a number should be entered in Field A1 (this field shall not be completed if the Annex is filled in for a Mission or a member of a Mission).
  40. The accreditation code of the member of the Mission should be entered in Field A
  42. Date of validity of the accreditation card of the member of the Mission should be entered in Field A
  44. Field A4 should indicate the name of the Mission or a subdivision thereof or the name and the surname of the member of the Mission claiming the refund of VAT or excise duty (if the Annex is completed for a Mission, completion of this field shall be optional).
  45. Field A5, A6 and A7 should indicate the details of the bank account held with a bank registered in the Republic of Lithuania where the refund VAT and/or excise duty should be transferred (this may be the bank account of the Mission, a subdivision thereof or a member of the Mission).
  46. Field A8 should indicate the serial number of the submitted document confirming the purchase of goods and/or services.
  47. In Field A9, the “Date of invoice“ should be entered together with the date of issue of the document attached to the Application confirming the purchase of goods and/or services (hereinafter ‘the document’) (two last digits of the year, month and day, e.g. 02 – 09 – 12).
  48. Field A10 “Invoice series and No.” should indicate the series and number of the document. If the document does not have its series or number, this field shall not be completed.
  49. Field A11 “Excise duty claimed” should indicate in figures the amount of excise duty (in litas) for which a refund is claimed by the Mission and/or member of the Mission with respect to goods subject to excise duty which have been used for purposes specified in paragraph 2, 6 and 7 of Article 17

(1)of the Law on Excise Duty.
  1. Field A12 “VAT claimed” should indicate in figures the amount of VAT (in litas) for which a refund is claimed by the Mission and/or member of the Mission.
  2. Field A13 should indicate the number of pages of the document confirming the purchase of goods and/or services (e.g. invoices, etc.) entered in Field 7 of the Application.
  3. Field A14 should indicate the number of pages of documents confirming the payment for goods and/or services (e.g. payment orders, etc.) and other documents (e.g. work acceptance reports, contracts, etc.) entered in Field 8 of the Application.
  4. Field A15 should indicate the number of reports on purchase of fuel entered in Field 9 of the Application. When the report on purchase of fuel is the same as the invoice, “0” should be entered in Field A
  6. Field A16 should indicate the total sum of amounts entered in each box of Field A
  8. Field A17 should indicate the total sum of amounts entered in each box of Field A
  10. Field A18 should indicate the total sum of excise duties entered in each box of Field A16 of the Annex and each box of Field A16 of the additional sheets thereof. In case no additional sheet of the Annex is completed, the amounts of excise duty from Field A16 of the Annex should be rewritten (entered one more time) in this field.
  11. Field A19 should indicate the total sum of VAT entered in Field A17 of the Annex and each box of Field A17 in additional sheets of the Annex. In case no additional sheet of the Annex is completed, amounts of VAT from Field A17 of the Annex should be rewritten (entered one more time) in this field.
  12. Field A20 should indicate the number of additional sheets. If no additional sheets are filled in, “0” should be entered in this field.
  13. The Annex duly completed by a subdivision of a Mission having a separate taxpayer identification number should be signed by the Head of that subdivision or the Mission or a person authorised by him indicating his name and surname. The Annex duly completed by members of the Mission should be signed by each member of the Mission respectively indicating their name and surname. IV. COMPLETING THE ADDITIONAL SHEET
  14. If the space provided in the Annex is not sufficient to list all the relevant documents, an additional sheet should be filled in and submitted together with the Annex. The additional sheet shall be completed by each Mission and/or each member of the Mission separately.
  15. The additional sheet should be completed in two copies in Lithuanian using capital block letters with a black or dark blue pen or using technical means; letters and figures must be written in the designated fields without exceeding the boundaries of the designated fields, clearly and without deletions.
  16. The identification number of the Mission should be entered in Field 2 of each additional sheet.
  17. Field 7 should indicate the time period for which the refund of VAT and/or excise duties paid is claimed by the Mission and/or a member of the Mission, i.e. there should be an indication of the year, and the field next to the appropriate quarter of the calendar year should be marked with an “X”.
  18. If additional sheets are filled in by a subdivision of a Mission having a separate taxpayer identification number, such a number should be entered in Field A1 (this field shall not be completed if the additional sheet is filled in for a Mission or a member of a Mission).
  19. The accreditation code of the member of the Mission should be entered in Field A
  21. Field A8 should indicate the serial number of the submitted document confirming the purchase of goods and/or services continued from Field A8 of the Annex.
  22. In Field A9, the “Date of invoice” should be entered together with the date of issue of the document attached to the Application (two last digits of the year, month and day, e.g. 02 – 09 – 12).
  23. Field A10 “Invoice series and No.” should indicate the series and number of the document. If the document does not have its series or number, the fields in this column shall not be filled in.
  24. Field A11 “Excise duty claimed” should indicate in figures the amount of excise duty (in litas) for which a refund is claimed by the Mission and/or member of the Mission with respect to goods subject to excise duty which have been used for purposes specified in paragraphs 2, 6 and 7 of Article 17
(1)of the Law on Excise Duty.
  1. Field A13 should indicate the number of pages of the document confirming the purchase of goods and/or services (e.g. invoices, etc.) entered in Field 7 of the Application.
  2. Field A14 should indicate the number of pages of documents confirming the payment for goods and/or services (e.g. payment orders, etc.) and other documents (e.g. work acceptance reports, contracts, etc.) entered in Field 8 of the Application.
  3. Field A15 should indicate the number of pages of reports on purchase of fuel entered in Field 9 of the Application. When the report on purchase of fuel is the same as the invoice, “0” should be entered in Field A
  5. Field A16 should indicate the total sum of amounts entered in Field A11 of each additional sheet.
  6. Field A17 should indicate the total sum of amounts entered in Field A12 of each additional sheet. V. FINAL PROVISIONS
  7. The filling date should be indicated in the Application, its Annex and the additional sheet thereof (year, month, day).
  8. The Application must be signed by the Head of the Mission or a person authorised by him.
  9. The name, surname and telephone number of the employee of the Mission who completed the Application must be given at the bottom of the Application.
  10. The entitlement of the Mission and/or member of the Mission to claim the refund of VAT and excise duty paid for goods and services intended for the official use of Missions and/or personal/settlement needs of the member of the Mission should be confirmed by the signature of an authorised official of the MFA and the seal of the appropriate subdivision on the Application and the Annex. Two copies of the Application and the Annex (Annexes) together with the additional sheet (sheets) should be submitted to the MFA. The MFA shall return confirmed applications to the Mission. The Mission shall submit these two copies of the Application to VCSTI. The first copy with the stamp of receipt by Vilnius CSTI should be returned to the Mission and the second shall remain with Vilnius CSTI.
  11. The Application and the Annex (Annexes) with an additional sheet (sheets) confirmed by the MFA may be submitted to Vilnius CSTI in the following ways: 61.
  12. delivered directly to an employee of Vilnius CSTI; 61.
  13. placed into the specially designated mailbox of Vilnius CSTI; 61.
  14. sent by ordinary mail.
  15. The Application received by Vilnius CSTI should be stamped with the seal of the official who accepts it. Original documents confirming the purchase of goods and services and payment for these goods and services (and their copies if the Mission wants to recover these originals; in such a case Vilnius CSTI shall return the originals to the Mission after marking them with their seal) shall be submitted together with the Application. One copy of the Application and original documents or their copies (if the originals are returned to the Mission) should remain with Vilnius CSTI.
  16. In case the Application or the Annex thereof with an additional sheet (sheets) is completed incorrectly, these documents should be returned to the Mission within 5 working days from the date of establishing this fact. The corrected Application may be submitted to Vilnius CSTI only together with the Application for the next quarter. If a refund is claimed for VAT and/or excise duty paid earlier than the previous quarter of the calendar year, a separate Application should be completed. The refund of VAT and/or excise duty shall only be granted provided that documents confirming the purchase of goods and/or services (e.g. invoices) have been submitted by the end of the next calendar year which follows the year in which the purchase of goods and/or services was documented.
  17. In case a Mission claims a refund of taxes paid for goods and services listed in paragraphs 2, 7 and 10 of the Annex of the Application Procedure, it should submit to Vilnius CSTI a confirmation of a free form issued by the MFA in relation to the refund of VAT and/or excise duty with respect to the above-mentioned goods and services.
  18. All disputes arising in connection with the completion of the Application or the Annex thereof shall be resolved in accordance with the procedure established in the Laws of the Republic of Lithuania. APPROVED Antanas Valionis, Minister of Foreign Affairs of the Republic of Lithuania 31 December 2004 ______________

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