E-Commerce Taxation in Lithuania: The Taxation of Digital Goods and ServicesEven a small country like Lithuania has not escaped the E-commerce revolution. Lithuania's government has taken many steps on such e-commerce issues as VAT taxation, and digital signatures for VAT invoicing.
Although the tax system governing E-commerce is deregulated, there has been an effort on the part of the Lithuanian government and judicial system to come up with workable solutions to E-commerce problems.
The following questions have been addressed in this article:What are the provisions for value added tax (VAT) in Lithuania?
How does Lithuania implement the EU's VAT Directive?
What special provisions does Lithuania incorporate in the field of VAT invoicing?