26-06-2025
Persons providing humanitarian aid have been granted the opportunity to benefit from VAT relief
Today, the Seimas approved the draft Law on Value Added Tax prepared by the Ministry of Finance, which creates opportunities for persons providing gratuitous humanitarian aid under the Law on Development Cooperation and Humanitarian Aid (DCHA) to benefit from VAT relief.
The 0% VAT rate will apply to goods supplied for humanitarian aid under the DCHA Law, if they are transported outside the EU territory – this means that persons providing humanitarian aid under the DCHA Law will be able to deduct or refund the VAT amounts they paid for goods purchased and imported and transported from the EU territory for humanitarian aid.