Tax refund process at Vilnius Airport consists of the following stages:
- Submission of a VAT refund declaration and purchase documents to the Lithuanian Customs office at the airport.
- Customs approval of the goods carried. After a customs officer makes sure that the foreign passenger having purchased the goods carries all of them from the European Union, he stamps the passenger's VAT refund declaration.
Who is eligible for a VAT refund?
VAT may be refunded to persons permanently residing outside the EU, who export goods acquired in Lithuania from the EU regardless of their citizenship. The minimum price per purchase, refund of VAT of which is sought, must be at least EUR 55 including VAT.
Which goods are eligible for a VAT refund?
Input VAT of all goods acquired by passengers for personal use may be refunded, except for the following:
- gold bars, tiles and plates, golden coins, gemstones;
- alcoholic beverages, tobacco and tobacco products;
- goods, which obviously cannot be considered intended for personal (non-commercial purposes) by their type, intended purpose or quantity;
- goods installed in private vehicles (cars, vessels, airplanes), including fuel and oil;
- goods, which can be exported only having a license issued in accordance with the procedure established by legal acts;
- vessels and aircrafts.
How soon goods purchased by passengers must be exported from the territory of the European Union?
The purchased goods must be carried from the territory of the EU not later than within three months following their purchase date. It is established against the customs stamp on the VAT refund documents.