Lithuanian domestic reverse charge on IT equipment

As from 1 August 2019, Lithuanian domestic reverse charge also applies to mobiles, tables and laptops.

With effect from 1 August 2019, supplies of certain IT equipment are subject to the domestic reverse charge in Lithuania. This means that for these supplies, the buyer has to self-assess and pay the VAT, even if both the supplier and the buyer are established in Lithuania.

The products affected include mobile phones, tablet computers, laptop computers and game consoles.

The reverse charge applies when the total amount of the supplies of these products in a single transaction exceeds 2,000 EUR (exclusive of VAT). The reverse charge applies to supplies made between VAT registered persons in Lithuania.

This measure will be in place until 30 June 2022, subject to potential extension.

Suppliers should not charge VAT on these domestic supplies and must include a reference to the reverse charge on their invoices.