VAT Reclaims – Lithuania



VAT Name :
Pridetines vertes mokestis (PVM)

VAT Number Format :
123456789, 123456789012 (9 or 12 characters)


Claim Period : 1st of January to 31st December
Quarterly applications are permitted
Submission Deadline : 30th of June
Approximate Refund Time : Up to 4 months if Authority does not require additional information


Permitted Countries :
Armenia, Canada, Iceland, Monaco, Norway, Switzerland, Turkey

Claimable Items :

  • Fuel
  • Vehicle Hire
  • Vehicle Costs
  • Road User Charges
  • Travel
  • Accommodation
  • Subsistence
  • Admission Charges
  • Other Costs (such as Hospitality, Publicity)


  1. Application Form :
    Form FR0445 (Link)
  2. Invoice list :
    Must be in Euros
  3. Original invoices :
    Copies and interim invoices not accepted
  4. Certificate of Taxable Status :
    The certificate must be original and issued within a year before the submission deadline. It must contain the name, address and official stamp of the authorising body, the name and trading/ tax address of the claimant, the nature of the claimant’s business and the business/ tax number of the claimant. If the certificate is in a language other than Lithuanian or English, it must be accompanied by a certified translation in Lithuanian.
  5. Signature :
    Director, president or authorized person


For applications which cover twelve months i.e. the claim period declared on the application form, the claim amount cannot be less than EUR 50.00. For applications which cover less than twelve months, the claim amount cannot be less than EUR 400.00.


Vilniaus apskrities valstybine mokesciu inspekcija
Ulonų g. 2,
Vilnius 08245,
Lietuva/ Lithuania