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GOVERNMENT OF THE REPUBLIC OF LITHUANIA

GOVERNMENT OF THE REPUBLIC OF LITHUANIA Official translation GOVERNMENT OF THE REPUBLIC OF LITHUANIA RESOLUTION No 442 of 16 April 2004 ON THE APPROVAL OF 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 MISSIONS AND 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 Vilnius (As amended by Resolution No 21 of 13 January 2005 and Resolution No 1137 of 26 October 2005)) Acting pursuant to Article 36

(3)and Article 47
(7)of the Law of the Republic of Lithuania on Value Added Tax (Valstybės žinios (Official Gazette) No 35-1271, 2002; No 17-505, 2004) and Article 17
(2)of the Law of the Republic of Lithuania on Excise Duty (Valstybės žinios (Official Gazette) No 98-3482, 2001; No 26-802, 2004), the Government of the Republic of Lithuania h a s r e s o l v e d:
  1. To approve 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 Missions 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 (as appended).
  2. To establish that the Ministry of Finance is entitled to conclude agreements establishing with respect to the institutions of the European Union other procedure than the one approved by this Resolution for the application of value added tax (hereinafter referred to as VAT) and excise duty exemptions.
  3. To charge the Ministry of Finance with the task of approving the description of the procedure for the application and implementation of the agreements referred to in paragraph 2 above.
  4. To establish that: 3.
  5. The provisions of the Regulations approved by paragraph 1 of this Resolution shall apply to goods and services acquired before 1 May 2004 or for which VAT and excise duties became chargeable in the Republic of Lithuania as of the above mentioned date. 3.
  6. The procedure for refunding value added tax paid on goods and services acquired for the official use of foreign state diplomatic missions and consular posts, missions of international organisations as well as for personal use of members of the diplomatic staff of the missions, consular officers, members of the administrative and technical staff as well as their family members forming part of their households, including the articles for their establishment in Republic of Lithuania, or, accordingly, the procedure and cases of refunding to the armed forces of foreign states value added tax paid on goods and services acquired in the Republic of Lithuania, approved by Resolution No 862 of the Government of the Republic of Lithuania of 12 June 2002 (Valstybės žinios (Official Gazette), No 60-2430, 2002), and the procedure for refunding excise duties paid on excisable goods intended for the official use of diplomatic missions and consular posts of foreign states, approved by Order No 193 of the Minister of Finance of 28 June 2002 (Valstybės žinios (Official Gazette), No 69-2833, 2002) shall be applied with respect to goods and services which were acquired or on which import VAT or excise duties became chargeable in the Republic of Lithuania before 1 May
  7. Value added tax and excise duties paid on goods and services indicated in this paragraph shall be refunded only if the application for the refund of VAT and/or excise duty is filed before 1 January
  9. The Resolution shall enter into force on 1 May
  10. Acting Prime Minister, Minister of Economy Petras Čėsna substituting for the Minister of Finance APPROVED by Resolution No 442 of the Government of the Republic of Lithuania of 16 April 2004 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 MISSIONS 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 I. GENERAL PROVISIONS
  11. 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 Missions as well as Members of these Missions and Posts and their Family Members as well as Armed Forces of NATO Countries and/or the Civilian Staff Accompanying them (hereinafter - these Regulations) establish the procedure for the application of value added tax and excise duty exemptions with respect to goods and services supplied: 1.
  12. for official use of foreign state diplomatic missions and/or consular posts in the Republic of Lithuania and members of the missions and posts, with the exception of members of the service staff, as well as for the personal use and/or for the establishment of their family members forming part of their households, where the aforesaid persons are not nationals of or permanently resident in the Republic of Lithuania; 1.
  13. to diplomatic missions and/or consular posts of foreign states (in respect of the other EU Member State) established in other Member States of the European Union (hereinafter - Member States) and members of the said missions and posts; 1.
  14. to international organisations recognised by the Republic of Lithuania or their missions as well as members of the organisations and missions, if this is provided for in international agreements under which the international organisations are established or in the international agreements of the Republic of Lithuania with the relevant international organisation; 1.
  15. to international organisations recognised as such by any other Member State or their missions as well as to members of the said organisations or missions if this is provided for in the international agreement whereunder the international organisations are established or in any other international agreement concluded with the international organisation by any other Member State; 1.
  16. to the armed forces of NATO countries other than the Republic of Lithuania, intended for the use of the armed forces or the civilian staff accompanying them when the armed forces take part in joint military operations, exercise or any other joint military event; 1.
  17. to armed forces of NATO countries going to a Member State other than the Member State of destination, intended for the use of the armed forces and/or the civilian staff accompanying them.
  18. Where the regulations of the refund of VAT (or comparable tax) and/or excise duties applied in the foreign state with respect to the diplomatic mission or consular post of the Republic of Lithuania are less or more favourable than the regulations applied to the diplomatic mission or consular post of that state in the Republic of Lithuania, the Ministry of Finance, on the advice of the Ministry of Foreign Affairs, shall have be entitled establish with respect to the diplomatic mission and/or consular post of that state in the Republic of Lithuania an accordingly less or more favourable regulations for the refund of the VAT and/or the excise duties. II. 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 MISSIONS, ESTABLISHED IN THE REPUBLIC OF LITHUANIA AS WELL AS MEMBERS OF THE MISSIONS AND POSTS AND THEIR FAMILY MEMBERS, WHEN THE GOODS AND SERVICES ARE ACQUIRED IN THE REPUBLIC OF LITHUANIA OR THE GOODS ARE IMPORTED INTO THE REPUBLIC OF LITHUANIA
  19. VAT and excise duty exemptions shall be applied to persons referred to in paragraphs 1.1 and 1.3 of these Regulations by refunding to the aforementioned persons the amount of VAT or excise duties paid on the goods and services acquired in the Republic of Lithuania, except for the goods and services intended for diplomatic missions, consular posts and international organisations or their missions, members of the missions and posts and their family members, which are on the list of goods and services for which the VAT is not refundable (Annex to the Regulations).
  20. VAT shall be refunded only for the goods and services the acquisition price (including VAT) whereof has been paid on the basis of the VAT invoices, in each one of which the indicated price of goods or services (including VAT), for which VAT is refundable, is not less than LTL
  21. The VAT paid for motor vehicle fuel, communications services, for the supply of heat, electricity, water, gas, community and operation services shall be refunded irrespective of the price of the acquired goods and/or services.
  22. The paid excise duties shall be refunded only for the goods whose product sales documents used in the manner prescribed by law state the amount of excise duties calculated on these products (the excise duties are indicated on the buyer’s request) and the price of goods indicated in each of the documents, for which the excise duties are refundable, is at least LTL 200 (including VAT and excise duties). Excise duties paid on motor vehicle fuel shall be refunded irrespective of the price of the acquired goods and/or services.
  23. The VAT and excise duties paid on fuel shall be refunded only in cases where special cards issued by the fuel vendor in the name of the diplomatic mission, consular post, international organisation or its mission (hereinafter – the mission) and members of these missions are used for effecting payment for the fuel.
  24. Excise duties paid on manufactured tobacco within the meaning used in the Law of the Republic of Lithuania on Excise Duties shall not be refunded.
  25. At the end of the quarter, by the 15th day of the next month the mission shall submit to the Ministry of Foreign Affairs an application (together with the covering note) claiming the refund of the VAT and excise duties paid on the acquired goods and/or services. The form of the application, the procedure of its filling in and filing shall be established by the central tax administrator. The VAT and excise duties paid shall be refunded only provided the application claiming the refund of the VAT and excise duties paid on the goods and/or services acquired is submitted by the end of the next calendar year after the calendar year when the acquisition of goods and services was formalised.
  26. The Ministry of Foreign Affairs shall within 5 working days after the receipt of the documents certify, by the signature of the authorised officer and the seal of the authorised division, the eligibility of the persons specified in paragraphs 1.1 and 1.3 of these Regulations to the refund of the VAT and excise duties and return the confirmed application back to the mission.
  27. Claiming the refund of the VAT and excise duties paid by the persons referred to in paragraphs 1.1 and 1.3 of these Regulations, the mission must submit to the Vilnius County State Tax Inspectorate (hereinafter - the Vilnius CSTI) an application indicated in paragraph 8 of these Regulations, approved by the Ministry of Foreign Affairs. The originals of the documents attesting to the acquisition of goods and services and payment effected for the goods and services shall be submitted together with the application (enclosed with copies of the aforementioned documents, should the mission wish to have the originals back; in such event the Vilnius CSTI, having affixed its seal to the originals of the documents, shall send them back to the mission). If refund of the excise duties paid on fuel is claimed, the account (report) for the period of fuel acquisition for which the refund of excise duties is claimed shall also be submitted.
  28. The Vilnius CSTI shall refund the VAT and/or excise duties or refuse to refund adhering to the procedures and within the time limits established by the central tax administrator and agreed with the Ministry of Foreign Affairs.
  29. Upon the advice of the Ministry of Foreign Affairs, the Vilnius CSTI may refuse to refund the VAT and/or excise duties paid if the quantities of the acquired goods and services are in excess of reasonable needs or there are grounds to believe that the goods and services are intended not for the persons specified in paragraphs 1.1 and 1.3 of these Regulations.
  30. If goods are imported into the Republic of Lithuania, exemptions from VAT and/or excise duty shall be granted according to the provisions and relevant conditions provided in 1961 Vienna Convention on Diplomatic Relations (Valstybės žinios (Official Gazette), No 83-2455, 1999), 1963 Vienna Convention on Consular Relations (Valstybės žinios (Official Gazette), No 83-2456, 1999) or a relevant international treaty whereunder international organisations are set up or the international treaty of the Republic of Lithuania with a relevant international organisation. III. 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 MISSIONS, ESTABLISHED IN OTHER MEMBER STATES AS WELL AS MEMBERS OF THE MISSIONS AND POSTS, WHERE GOODS AND SERVICES ARE ACQUIRED IN THE REPUBLIC OF LITHUANIA AND/OR GOODS ARE IMPORTED TO THE REPUBLIC OF LITHUANIA
  31. If persons specified in paragraphs 1.2 and 1.4 of these Regulations acquire goods and/or services in the Republic of Lithuania and/or import goods into the Republic of Lithuania, VAT and/or excise duty exemptions shall be applied by accordingly charging zero rate VAT (or granting exemption from import VAT) and granting exemption from excise duties. The goods and/or services which qualify for VAT and/or excise duty exemptions shall be stipulated in the legal acts of the Member State in which the persons which acquire the goods and/or services are established.
  32. Goods may be acquired exempt from excise duty only from tax warehouses. When such goods are transported from the tax warehouses of the Republic of Lithuania, the document for the transportation of products subject to excise duties, referred to in the Law of the Republic of Lithuania on Excise Duties, shall be issued.
  33. The persons indicated in paragraphs 1.2 and 1.4 who with that VAT and/or excise duty exemptions be applied to the goods and/or services must submit to the supplier of the goods (when the goods are acquired from the tax warehouse - to the authorised warehouse keeper; when the goods are imported - to the territorial customs) and/or the supplier of services a certificate approved by the persons authorised by the competent authority of another Member State, granting the right to acquire the goods and/or services in the Republic of Lithuania and/or to import the goods and/or services into the Republic of Lithuania with VAT and/or excise duty exemptions applied thereto. When exisable goods are acquired not from the authorised warehouse keeper but from another person who keeps excisable goods in the tax warehouse, a copy of the certificate shall be submitted to the supplier of the goods as well. The certificate must satisfy the provisions of Article 15
(10)of Sixth Council Directive 77/388/EEC of 17 May 1977 on the Harmonisation of the Laws of the Member States Relating to Turnover Taxes - Common System of Value Added Tax: Uniform Basis of Assessment and Article 23
(1)of Council Directive 92/12/EEC of 25 February 1992 on the General Arrangements for Products subject to Excise Duty and on the Holding, Movement and Monitoring of Such Products. IV. APPLICATION OF VAT AND EXCISE DUTY EXEMPTIONS TO GOODS AND SERVICES INTENDED FOR ARMED FORCEES OF NATO COUNTRIES AND/OR THE CIVILIAN STAFF ACCOMPANYING THEM
  1. VAT and/or excise duty exemptions shall be applied to persons specified in paragraph 1.5 of these Regulations when they take part in joint military operations, exercise or any other joint military event in the Republic of Lithuania by refunding them VAT and excise duties paid on the goods and services acquired in the Republic of Lithuania. VAT and/or excise duty exemptions on goods imported to the Republic of Lithuania by persons specified in paragraph 1.5 of these Regulations when they take part in joint military operations, exercise or any other joint military event in the Republic of Lithuania shall be applied by charging no import VAT and excise duties at all. To be granted this exemption from import VAT and excise duties, a list of goods to be exempted from import VAT or excise duties approved by the Commander-in-Chief of the Lithuanian Army or a person authorised by him shall be delivered to the territorial customs.
  2. VAT shall be refundable only for the goods and services for which payment has been made inclusive of VAT on the basis of VAT invoices. Paid excise duties shall be refunded only if paid on the goods whose product sales documents used in the manner prescribed by law state the amount of excise duties charged on these products (the excise duties are indicated on the buyer’s request). VAT and excise duties shall not be refunded (exempted from import VAT or excise duties) for ethyl alcohol, alcoholic beverages and manufactured tobacco, as defined in the Law of the Republic of Lithuania on Excise Duty.
  3. Goods and/or services may be acquired by armed forces of NATO countries other than the Republic of Lithuania or on behalf of a foreign state diplomatic mission (consular post).
  4. (Repealed).
  5. Between the 1st and the 15th of the next month following the final payment for the goods and/or services acquired in the Republic of Lithuania by the armed forces of NATO countries other than the Republic of Lithuania or foreign state diplomatic missions and/or consular posts at the time of joint military operations, joint military exercise or any other joint military event, the VAT and excise duty paid on which is refundable, a person authorised by such armed forces or foreign state diplomatic missions and/or consular posts shall submit to the Lithuanian Army a list of such goods and services.
  6. The Lithuanian Army shall within 5 working days from the receipt of the list indicated in paragraph 21 of these Regulations approve the list by affixing to it its seal and the signature of an authorised person and send it back to the person who submitted it.
  7. Claiming the refund of VAT and excise duties paid by the persons specified in paragraph 1.5 of these Regulations, the armed forces of NATO countries other than the Republic of Lithuania or foreign state diplomatic missions and/or consular posts shall submit to the Vilnius CSTI the duly approved list specified in paragraph 21 of these Regulations. The following documents shall be submitted with the list: 23.
  8. application claiming refund of VAT and excise duties, indicating the refundable VAT and excise duty amount as well as the particulars of the bank account to which the refundable VAT and excise duty amount should be transferred; 23.
  9. the originals of the documents attesting the acquisition of and payment for the goods and services (as well as their copies, where the originals have to be returned; in such event the Vilnius CSTI shall return the originals of the documents to the applicant upon affixing its seal thereto).
  10. The Vilnius CSTI shall refund VAT and/or excise duties or refuse refunding in accordance with the procedure and within the time limits set by the central tax administrator.
  11. VAT and Excise duty exemptions shall be applied with respect to goods and/or services which are acquired in the Republic of Lithuania and/or imported into the Republic of Lithuania and intended for the armed forces of NATO countries other than the Republic of Lithuania or the civilian staff accompanying them, when the armed forces take part in joint military operations, exercise or any other joint military event organised outside the European Community in accordance with the procedure laid down in this Chapter.
  12. VAT and/or excise duty exemptions set in the agreement between the North Atlantic Treaty Organisation member states and other states participants in the “Partnership for Peace” programme to be applied with respect to goods and/or services intended for the armed forces of the states parties to the agreement and/or the civilian staff accompanying them, where the goods and/or services are acquired in the Republic of Lithuania and/or goods are imported into the Republic of Lithuania, shall be applied according to the procedure laid down in this Chapter.
  13. VAT and/or excise duty exemptions shall be applied with respect to goods and/or services intended for the persons specified in paragraph 1.6 of these Regulations in accordance with the procedure laid down in Chapter III of these Regulations, if the goods and/or services are acquired in the Republic of Lithuania and/or goods are imported into the Republic of Lithuania. OTHER PROVISIONS
  14. Persons referred to in paragraphs 1.1 and 1.3 of these Regulations, who seek the application of VAT and/or excise duty exemptions with respect to the goods and/or services acquired in another Member State, which, if acquired in the Republic of Lithuania, would qualify for VAT and /or excise duty exemptions, have to apply to the Ministry of Foreign Relations requesting to approve a certificate of exemption from excise duty and/or VAT, which would entitle them to acquire goods and/or services in another Member State exempt from VAT and/or excise duties. The model form of the certificate shall be determined by the central tax administrator in compliance with the provisions of Commission Regulation (EC) No 31/96 of 10 January 1996 on the Excise Duty Exemption Certificate.
  15. The Ministry of Foreign Affairs shall within 5 working days from the day of receipt of the application referred to in paragraph 28 of these Regulations approve the VAT and/or excise duty exemption certificate in the manner established by it or refuse to approve it specifying the reason for refusal.
  16. VAT and/or excise duty exemptions shall be applied to goods and services intended for persons specified in paragraph 1.5 of these Regulations, where the goods and/or services are acquired in another Member State, according to the procedure established in paragraphs 28 and 29 of these Regulations, however, in this case the documents shall be submitted and approved in the manner prescribed not by the Ministry of Foreign Affairs, but by the Commander-in-Chief of the Lithuanian Army. Annex to 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 Missions 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 GOODS AND SERVICES INTENDED FOR DIPLOMATIC MISSIONS, CONSULAR POSTS AND INTERNATIONAL ORGANISATIONS OR THEIR MISSIONS AS WELL AS MEMBERS OF THE MISSIONS AND POSTS AND THEIR FAMILY MEMBERS, WHICH DO NOT QUALIFY FOR THE REFUND OF VALUE ADDED TAX
  17. Immovable property with the exception of the immovable property specified by the Ministry of Foreign Affairs. In case the immovable property the VAT on which has been refunded is sold or in any other way transferred into ownership less than 10 years after its acquisition, the amount of the refunded VAT must be within 20 working days from its sale or any other transfer into ownership paid into the accumulation account of the Vilnius County State Tax Inspectorate (hereinafter – the Vilnius CSTI) or reduced in the manner established by the central tax administrator by deducting therefrom the VAT and/or excise duty amount refundable for the next period.
  18. Land, air, water transport and auxiliary transport installations, except for the means of transport specified by the Ministry of Foreign Affairs. If the means of transport for which the VAT has been refunded is sold or in any other way transferred into ownership less than 3 years after the day of its acquisition, the amount of the refunded VAT must be within 20 working days from its sale or any other transfer into ownership paid into the accumulation account of the Vilnius County State Tax Inspectorate (hereinafter – the Vilnius CSTI) or reduced in the manner established by the central tax administrator by deducting therefrom the VAT and/or excise duty amount refundable for the next period.
  19. Supply of heat, electricity, water, gas, community and operation services, except in cases when the said services are connected with the immovable property specified by the Ministry of Foreign Affairs.
  20. Communications services, except for services supplied to diplomatic missions, consular posts, international organisations or their missions as well as to the residences of the heads of the missions.
  21. Works of art, collector's items and antiques within the meaning defined in the Law of the Republic of Lithuania on Value Added Tax.
  22. Arms and munitions as well as their parts.
  23. Foodstuffs (non-alcoholic beverages including) as well as services related to the supply of food (non-alcoholic beverages including), provided by restaurants, cafes and other institutions of public catering, except for the foodstuffs (non-alcoholic beverages including) and services related to the provision thereof intended for the organisation of the reception on the occasion of the national day of a foreign state, the reception held on the occasion of arrival and departure of the head of the mission as well as receptions held by the mission to honour the official guests of the Republic of Lithuania within the meaning defined in the Regulations for the Reception of Official Guests in the Republic of Lithuania, approved by Resolution No 1485 of the Government of the Republic of Lithuania of 27 November 2003 (Valstybės žinios (Official Gazette), No 113-5077, 2003).
  24. Manufactured tobacco within the meaning defined in the Law of the Republic of Lithuania on Excise Duties.
  25. Pharmaceutical products and medical equipment.
  26. Tourism services as defined in the Law of the Republic of Lithuania Law on Tourism (Valstybės žinios (Official Gazette), No 32-852, 1998; No 123-5507, 2002), except for the accommodation services provided to the official guest delegations of the Republic of Lithuania as defined in the Regulations for the Reception of Official Guests in the Republic of Lithuania.
  27. Sporting equipment and services relating to sporting activities (sports clubs, horse-riding schools, etc.)
  28. Recreational activities (fishing, hunting, tourism and other services, bowling, billiards, darts, etc.)
  29. Passenger carriage services.

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