Lithuania Tax Agency Seeks Comments on Draft Article to Exempt VAT on Specific Medical Products

Daily Tax Report: International

May 31, 2022, 5:00 AM

The Lithuanian State Tax Inspectorate May 25 opened a consultation on an amendment to article 20 of the VAT law to exempt specific medical products from VAT. The draft article includes measures that would: 1) make human organs, blood and its components, breast milk, and dental prostheses supplied by dentists and dental technicians exempt from VAT; 2) disallow the VAT exemption on blood plasma products mixed with pharmaceutical products; 3) disallow the VAT exemption on dental prostheses supplied by intermediaries other than dentists and dental technicians; and 4) disallow the VAT exemption on orthodontic appliances. Comments are due June 2. …


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