VAT refund

Tax refund

Tax refund process at Vilnius Airport consists of the following stages:

  1. Presentation of a VAT return, purchase documents and goods to a customs officer in departure hall:
    1. Customs inspection of goods and documents carried in checked baggage of a passenger is conducted at the customs post located in the common departure hall. After the customs inspection of goods, documents are left with the officer. Once the passenger brings a part of a baggage tag certifying the checking of the baggage, the officer returns documents to the passenger;
    2. Customs inspection of goods and documents carried in hand luggage is conducted in departure hall, in non-Schengen sector. A customs officer may be called using a telephone installed behind a passport control post (on the right-hand side) for customs inspection and clearance of goods and documents.
  2. Approval of goods being exported. Having made sure that a foreign passenger having acquired the goods exports all of them from the European Union, a customs officer stamps passenger’s VAT return.
  3. VAT refund. Having a VAT return approved by customs, taxes can be claimed:
    1. if a passenger has goods subject to VAT refund in checked baggage only, he may collect tax refund in cash at Medicinos Bank currency exchange (partner of Global Blue Lietuva) and the ticket desk Ticketing Airport Services (partner of Tax Card);
    2. if a passenger has goods subject to VAT refund in hand luggage only, he may receive tax refund by a money transfer from his tax refund service provider (such as Global Blue Lietuva or Tax Card).

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:

  1. gold bars, tiles and plates, golden coins, gemstones;
  2. alcoholic beverages, tobacco and tobacco products;
  3. goods, which obviously cannot be considered intended for personal (non-commercial purposes) by their type, intended purpose or quantity;
  4. goods installed in private vehicles (cars, vessels, airplanes), including fuel and oil;
  5. goods, which can be exported only having a license issued in accordance with the procedure established by legal acts;
  6. vessels and aircrafts.

How soon goods purchased by passengers must be exported from the territory of the European Union?

Purchased goods must be exported from the territory of the EU no later than within three months from the day of their purchase. This period of time is determined according to a customs stamp placed in VAT return documents.