Order of the Minister of Justice of the Republic of Lithuania No 1R-148 of 8 April 2008 Amending the Order of the Minister of Justice of the Republic of Lithuania No 1R-8 of 8 January 2007 on Approval of Sets of Financial Accounts Provided to the Register of Legal Entities in Electronic Form (Official Gazette (Valstybės Žinios), No 41 – 1508, 2008).

      The Order puts forward a recommendation to companies to use sets of electronic forms of financial accounts approved by the Law, when compiling financial accounts for the period starting on 1 January 2007 and the previous periods and providing them to the Register of Legal Entities in electronic form or handwritten. Electronic sets may be filled-in and provided to the Register of Legal Entities on interactive basis or with the help of ABBYY eFormFiller application.

      Law No X-1481 of 8 April 2008 Amending and Supplementing Articles 3, 33, 34, 35 and 55 of the Law on Corporate Income Tax of the Republic of Lithuania (Official Gazette (Valstybės Žinios), No 47 – 1748).

      The Law amended Articles 3, 33, 34, 35 and 55 of the Law on Corporate Income Tax of the Republic of Lithuania:

       – Subparagraph 3 of Paragraph 2 of Article 3 was amended setting forth that dividends received from other entity’s shares owned by the state or municipalities are not subject to corporate income tax;

      – Provisions of Paragraph 2 of Article 33 and Paragraph 2 of Article 34 on the nontaxable dividends in accordance to “exception to participation” were amended and now state that dividend receiving Lithuanian or foreign entities have to control more than 10% of the total voting shares (interests, member shares) of a dividend paying Lithuanian entity;

      – Paragraph 2 of Article 2 was supplemented with an exception, which does not precondition the profit of dividend paying Lithuanian entity to be subject to 13% or 15% rate of corporate income tax if a dividend paying Lithuanian entity is working in a free economic zone;

      – Paragraph 3 of Article 33 was amended setting forth that an amount of corporate income tax deducted from the dividends paid to Lithuanian entity is offset and thus can reduce the corporate income tax of the dividend receiving Lithuanian entity (not the dividend paying Lithuanian entity) for the tax period if the profit of dividend paying Lithuanian entity is taxed with corporate income tax of 13% or 15%. If an amount of corporate income tax deducted from dividends paid, which is offset, is higher than the amount of the corporate income tax, which is to be paid by the dividend receiving Lithuanian entity, the difference will be refunded (set off) for the dividend receiving Lithuanian entity in accordance to the procedures of the tax difference refund (set off) settled by the Law on Tax Administration;

      – Provisions of the Paragraph 4 of Article 33 concerning separate account of received dividends in cash were deleted. Lithuanian entities that have paid out dividends to other Lithuanian entities until 1 January 2009 are allowed to proceed the transfer of the amount of corporate income tax deducted from dividends and paid to the budget as of other tax periods, but no longer than for 5 subsequent tax periods, starting with the tax period, during which the tax was deducted from the dividends and paid out;

      – Article 34 was supplemented with Paragraph 3 setting forth that the dividends of permanent domiciles, received from the shares of Lithuanian entities, shares of capital or any other rights attributed to it, shall be subject to tax as equal to dividends received by Lithuanian entities for the owned share units;

      – Article 35 was supplemented with the following provision: dividends received from the shares owned by Lithuanian entity or shares of foreign entities, which are registered or otherwise organised in the Member State of the European Economic Area and which receive a profit that is subject to corporate income tax or any equivalent tax, attributed to permanent domiciles, shares of capital or any other right are not subject to tax;

      – The provisions of Paragraph 3 of Article 35 was amended by stating the conditions for tax-exempt dividends received by Lithuanian entities or permanent domiciles from other foreign entities (not including registered or otherwise organized in the Member State of the European Economic Area) according to “participation exception”, by stating that a dividend receiving Lithuanian entity and foreign entities have to control at least 10% of the total shares and the profit of a foreign entity, which pays dividends must be subject to corporate income tax or an equivalent tax;

      – Paragraph 4 of Article 55, which states that if interest subject to taxation is received in foreign countries, which accounts for not more than 25% of the income of the receiving entity, the deductible amount of corporate income tax shall be deducted from the total amount of corporate income tax as calculated in respect of total income, was repealed;

      – Paragraph 8 of Article 55, which states that in case Lithuanian entity received dividends from foreign entity during the tax period and dividends were subject to tax in their origin country the amount of such taxes paid shall not be deducted from the amount of corporate income tax, was repealed.

      The Law will come into force on 1 January 2009.

      Law No X-1484 of 10 April 2008 Amending and Supplementing Articles 2, 12, 13, 17, 18, 21, 23, 26, 28, 30, 31, 381, 47 and 50, Appendices 1 and 3 and Supplementing Law with the Article 17¹ of the Law on Corporate Income Tax of the Republic of Lithuania (Official Gazette (Valstybės Žinios), No 47 – 1749).

      The Law amended Articles 2, 12, 13, 17, 18, 21, 23, 26, 28, 30, 31, 381, 47 and 50 of the Law on Corporate Income Tax:

      – Article 2 was supplemented with the new concept „research and experimental development“;

      – Subparagraph 15 of Article 12 was amended setting forth that income from value increase due to the transfer of the shares to another entity or natural person is tax-exempt. Such tax relief is not available when shares are transferred to the issuer;

      – Article 13 was amended setting forth that the training costs of a natural person, who is not in labour relations with an entity but have assumed an obligation under an agreement concluded with the said entity to work therein after completing the training, may be attributed to intangible assets;

      – Article 26 was supplemented with Paragraph 4, which states the following: the amounts paid directly by the entity to the educational establishments of European Economic Area (EEA) Member States and foreign countries other than EEA Member States, which have concluded a treaty for the avoidance of double taxation with the Republic of Lithuania, for the education of natural persons connected with the said entity by labour relations after completing education where such education provides for higher or collegelevel education and/or qualification, may be attributed to intangible fixed assets;

      – Subparagraph 8 of Paragraph 2 of Article 17 was supplemented with the provision that deductions of limited amounts shall not only include deposits but also employee training costs. The name of Article 26 was amended respectively;

      – The Law was supplemented with Article 171, which states that research and experimental development expenses (not including depreciation and amortization expenses) may be three times deducted from the income of the tax period during which they are incurred, in case the research and/or experimental development is carried out for the benefit of the entity’s regular or foreseen activity, which will earn revenue or bring economic profit;

      – The provision on research and development expenses in Paragraph 1 of Article 18 was deleted and this Paragraph was supplemented with the provision setting forth that research and experimental development expenses must be deducted from the income when calculating corporate income tax on a particular tax period when they were actually incurred;

      – Paragraph 7 of Article 18 was supplemented with the provision setting forth that an entity itself shall determine (select) the depreciation or amortisation periods for its fixed assets;

      – Paragraph 1 of Article 21 was amended and now states the following: a business trip shall mean an official mission to perform job functions, carried out by order (decision) of the head of the entity’s administration or a person authorised by him, with a clear statement of the purpose, place, length and the costs that will be covered by the entity. It was also amended by the provision setting forth that a business trip of members of the Work Council of European Company or Work Council Committee of European Company must be documented by a special negotiations committee, by a decision of a Work Councils of European company or Work Council Committees of European company. A business trip of the members of the Work Council Committee of the European Cooperative Societies (SCEs) must be documented by a decision of the Work Council of SCEs or Work Council Committee of SCEs;

      – Article 23 was amended by the provision stating that the amount of the incurred loss from the decayed fresh fruit, berries, mushrooms and vegetables may not exceed 3% of the entity’s income;

      – The provisions of Paragraph 2 of Article 28 was supplemented by the following: when calculating allowable deductions from sponsorship amount, tax-exempt income, allowable deductions and deductions of limited amounts may be deducted from income, not including the support and losses of previous periods, i.e. the support from income is deducted without previously deducting losses from the previous tax periods;

      – The provision of Paragraph 4 of Article 30 was amended with the following: losses, including losses of financial undertakings incurred by transferring securities and/or derivative financial instruments, for the tax period may be carried forward indefinitely. However, if an entity terminates the activity, which caused such losses (except such cases when an entity terminates its activity due to reasons not attributable to it) the carrying forward of the losses is terminated. Losses incurred by the non-financial undertakings as a result of transferring securities and/or derivative financial instrument such losses may be carried forward no longer than for 5 consecutive tax periods;

      – Subparagraph 7 of Paragraph 1 of Article 31 was repealed, according to which that part of costs incurred by related persons as a result of damaged or inadequately manufactured products, which exceeds income received from the sale of such products may not be deducted from income;

      – Paragraph 5 of Article 47 was amended by setting forth that where taxable income for the previous tax period did not exceed LTL 1 million, entities do not have to pay advance corporate income tax for the tax period;

      – The provision of Paragraph 6 of Article 50 was repealed, which states that reports on mutual transactions or economic operations between associated persons, the procedure for completing and filing it shall be established by the central tax administrator, after coordination with the Minister of Finance. All the provisions of this Law shall apply for the purpose of calculating taxable profits for the tax period beginning with 2008 and subsequent tax periods, however not including the following:

      (SCEs) must be documented by a decision of the Work Council of SCEs or Work Council Committee of SCEs;

      – Article 23 was amended by the provision stating that the amount of the incurred loss from the decayed fresh fruit, berries, mushrooms and vegetables may not exceed 3% of the entity’s income;

      – The provisions of Paragraph 2 of Article 28 was supplemented by the following: when calculating allowable deductions from sponsorship amount, tax-exempt income, allowable deductions and deductions of limited amounts may be deducted from income, not including the support and losses of previous periods, i.e. the support from income is deducted without previously deducting losses from the previous tax periods;

      – The provision of Paragraph 4 of Article 30 was amended with the following: losses, including losses of financial undertakings incurred by transferring securities and/or derivative financial instruments, for the tax period may be carried forward indefinitely. However, if an entity terminates the activity, which caused such losses (except such cases when an entity terminates its activity due to reasons not attributable to it) the carrying forward of the losses is terminated. Losses incurred by the non-financial undertakings as a result of transferring securities and/or derivative financial instrument such losses may be carried forward no longer than for 5 consecutive tax periods;

      – Subparagraph 7 of Paragraph 1 of Article 31 was repealed, according to which that part of costs incurred by related persons as a result of damaged or inadequately manufactured products, which exceeds income received from the sale of such products may not be deducted from income;

      – Paragraph 5 of Article 47 was amended by setting forth that where taxable income for the previous tax period did not exceed LTL 1 million, entities do not have to pay advance corporate income tax for the tax period;

      – The provision of Paragraph 6 of Article 50 was repealed, which states that reports on mutual transactions or economic operations between associated persons, the procedure for completing and filing it shall be established by the central tax administrator, after coordination with the Minister of Finance.

      All the provisions of this Law shall apply for the purpose of calculating taxable profits for the tax period beginning with 2008 and subsequent tax periods, however not including the following:

      – The provisions of Paragraph 7 of Article 18 shall apply for the purpose of calculating taxable profits for the tax period beginning with 2007 and subsequent tax periods;

      – The amendment of Paragraph 5 of Article 47, which comes into force on 1 January 2009.

      Order of the Minister of Finance of the Republic of Lithuania No 1K-123 of 1 April 2008 Amending the Order of the TAX & LAW NEWSLETTER / May 2008 No 05 4 Minister of Finance of the Republic of Lithuania No 116 of 21 November 1996 on the Approval of Daily Allowances and Lodging Expenses for Individuals Going on Business trips to Foreign Countries (Official Gazette (Valstybės Žinios), No 41 – 1504).

      The Order approved the new rates of daily allowances and lodging expenses for individuals going on business trips to foreign countries.

      The Order came into force on 11 April 2008.

      Law No X-1479 of 3 April 2008 Supplementing Article 7 of the Law on Immovable Property Tax of the Republic of Lithuania (Official Gazette (Valstybės Žinios), No 45 – 1681).

      Paragraph 2 of Article 7 was supplemented with Subparagraph 21, which now states that immovable property tax shall not apply to immovable property (or part of it) when it is used only for the purpose of providing health care services.

      The Law shall apply to calculations of Immovable Property Tax since 1 January 2009.

      Law No X-1485 of 10 April 2008 Amending and Supplementing Articles 2, 5, 6, 17, 24, 27, 30, 31, 32, 33 and 36 of the Law on Personal Income Tax of the Republic of Lithuania (Official Gazette (Valstybės Žinios), No 47 – 1750).

      The Law amended Articles 2, 5, 6, 17, 24, 27, 30, 31, 32, 33 and 36 of the Law on Personal Income Tax:

      – Subparagraph 4 of Paragraph 14 of Article 2 was amended with the following: the output VAT amount calculated in respect of the goods supplied and services provided by an individual (to an individual) shall not be treated as income of an individual;

      – Subparagraph 2 of Paragraph 5 of Article 5 was amended with the following: income sourced in Lithuania and received by a non-resident of Lithuania otherwise than through a fixed base shall include income from distributed profits and annual bonuses;

      – Subparagraph 13 of Paragraph 2 of Article 6 was amended with the following: an income tax rate of 15% shall be applied to reimbursed pension contributions paid not only by an individual but by an entity or other individual to a pension fund;

      – Subparagraph 23 of Paragraph 1 of Article 17 was amended by deleting the concept of an issuer and stating that tax relief shall not apply where a shareholder sells the shares to or otherwise transfers them into the ownership of the entity that has issued the shares in question;

      – Subparagraph 25 of Paragraph 1 of Article 17 was amended with the following: income received by a farmer and his partners from the sales of non-current assets, which were exploited in the activity of agricultural activity is not subject to income tax of individuals;

      – Paragraph 1 of Article 17 was supplemented with Subparagraph 53 and now states that the amount paid to an individual from a pension fund established under the Law on the Supplementary Voluntary Accumulation of Pensions or the Law on the Accumulation of Occupational Pensions or the laws of other foreign countries regulating the equivalent provisions on pension accumulation, after termination of a pension accumulation agreement provided only individuals were paying pension contributions under such agreements and they were not deducted from income in accordance with the procedure established by Article 21;

      – Paragraph 1 of Article 17 was supplemented with Subparagraph 54 and now states that non-taxable income shall include awards initiated by non-profit seeking organisations acting for purposes for the public benefit stipulated in the Law of the Republic of Lithuania on Charity and Sponsorship that are given for merits in the fields of Lithuanian culture, society and science, provided that such winners of the awards are established by way of competition and the commission evaluating the nominations for an award consists of at least 10 members, the majority of whom are representatives of institutions, agencies or organisations of science and studies system and the artists’ organisations;

      – Paragraph 2 of Article 17 was amended and now states that relieves granted under Subparagraphs 7, 8, 9, 10, 11, 12, 13, 14, 20, 21, 22, 23, 24, 27, 29, 31, 34, 35, 37, 39, 43, 50 and 53 of Paragraph 1 of this Article, and also the relief granted under Subparagraph 19 in respect of income received by way of gift from persons other than spouses, children (adopted children), parents (adoptive parents) and grandparent shall not apply if the relevant personal income is received from foreign entities registered or otherwise organised in target territories or from individuals whose permanent place of residence is in a target territory;

      – Provisions of Paragraph 3 of Article 24, Paragraph 6 of Article 27, Paragraph 4 of Article 30, Paragraph 2 of Article 31, Paragraph 3 of Article 32 and Paragraph 3 of Article 33 were repealed, which state that the form of an annual income tax return as well as the procedure for completing and filing it shall be established by the central tax administrator, after coordination with the Minister of Finance.

      All the provisions of this Law shall apply when calculating and declaring the income for 2008 and the subsequent tax periods except for the amendments of Subparagraph 23 of Paragraph 1 of Article 17, which shall apply when calculating and declaring the income of 2007 and the subsequent tax periods.

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      Order of the Director of the State Social Insurance Fund Board under the Ministry of Social Security and Labour of the Republic of Lithuania No V-192 of 14 April 2008 on Approval of Rules of Taxation of Social Allowances Paid from the State Budget with the Income Tax of Individuals (Official Gazette (Valstybės Žinios), No 45 – 1712).

      The Order approved the new rules of taxation of social allowances paid from the state budget with the income tax of individuals.

       The Order came into force on 20 April 2008.

      Resolution of the Government of the Republic of Lithuania No 286 of 2 April 2008 Amending the Resolution of the Government of the Republic of Lithuania No 650 of 27 May 2003 on the Approval of the Procedure for Calculating the Average Salary for an Employee and a Public Servant (Official Gazette (Valstybės Žinios), No 40 – 1467).

      Paragraphs 3.5 and 6.6 of the Order on the Approval of the Procedure for Calculating the Average Salary for an Employee and a Public Servant were amended:

      – Paragraph 3.5 was supplemented with a provision that the average salary should include the single bonus payable to public servants;

      – Paragraph 6.6 regulating the procedure for including bonuses (except monthly bonuses) into the calculation of salaries was adjusted and established that single cash benefits and single bonuses in the amount of a service pay payable to civil servants should be included in the calculation.

      The Resolution came into force on 9 April 2008.

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      Law No X-1508 of 18 April 2008 Amending Articles 18, 29 and 34 of the Law on Alcohol Control (Official Gazette (Valstybės Žinios), No 48 – 1771, 2008).

      The Law adjusted prohibitions on the sales and advertisement of alcoholic beverages.

      The Law specifies the concept of alcoholic beverages, whose ethyl alcohol strength by volume does not exceed 13%. It is indicated that these are alcoholic beverages produced by natural fermentation, whose ethyl alcohol strength by volume does not exceed 13%.

      The Law repeals unconditional prohibition to advertise alcoholic beverages in the programmes of broadcasters and re-broadcasters subject to the jurisdiction of the Republic of Lithuania from 6:00 to 23:00 hours. The Law endorses broadcast or re-broadcast of alcohol advertisements during live and uninterrupted international art, cultural or sports events.

      The Law additionally establishes prohibitions to advertise alcoholic beverages: 1) in mass media; 2) at concerts, circus, discotheques, youth sport and leisure time events, other mass events, theatre presentations, movie and video film demonstration locations, except for retail outlets located at sites of such events. At mass events (except for events intended for children and adolescents of up to 18 years of age) the name and (or) trade mark of the undertaking which is sponsoring the event and is the producer and seller of alcoholic beverages whose sales are permitted at mass events, may also be displayed provided that by their content and form they do not contradict the requirements of legal acts; 3) at education, science and training institutions; 4) at all healthcare institutions; 5) inside and outside of public transportation vehicles; 6) at petrol stations and areas thereof, except for alcohol retail outlets located there; 7) on postcards, envelopes and postage stamps.

      The Law was expanded with the list of concepts not treated as advertisement of alcoholic beverages, i.e. the registered names or trademarks of undertakings producing or selling alcoholic beverages, when such names or trademarks appear during broadcasts and rebroadcasts on irregular or unexpected basis and when such names or trademark images are ancillary as compared to the main programs broadcasted or re-broadcasted.

      Resolution of the Securities Commission of the Republic of Lithuania No 1K‑9 of 28 March 2008 Approving the Rules on Prospectuses’ Content of Collective Investment Undertakings (Official Gazette (Valstybės Žinios), No 39 – 1447, 2008).

      The Rules were approved under the provisions of the Law on Collective Investment Undertakings No X-1303 of 25 October 2007 (Official Gazette (Valstybės Žinios), No 117-4772, 2007). The Rules settle the requirements for the full and abridged content of prospectuses of Collective Investment Undertakings (CIU), the procedure of analysing provided prospectuses to the Securities Commission and the procedure of presenting them to the public.

      According to the new Rules the approval of prospectuses’ updates is not required from the Securities Commission (which was required previously). However, the Commission must be informed, supplied with relevant documents and be aware of the nature of the updates. According to the Rules the updates are considered modifications of the following data: requisites and other contact information, performance and indicators of the undertaking, inclusions or removals of information on the undertaking’s units or shares distributors also other types of adjustments.

      The appendices of the Rules include the following: the content of the full (i) prospectus (Annex No 1) and the content of the abridged (ii) prospectus (Annex No 2) of the Harmonized collective investment undertaking and of the Undertaking of investment of transferable securities; the content of the full (i) prospectus (Annex No 3) and the content of the abridged (ii) prospectus (Annex No 4) of Real estate collective investment undertaking, private capital collective investment undertaking, collective investment undertaking, investing into other collective investment undertakings and alternative collective investment undertakings.

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      Resolution of the Securities Commission of the Republic of Lithuania No 1K–10 of 28 March 2008 Approving the Procedure of Issuance of Licences According to the Law on Collective Investment Undertakings and the Law on Supplementary Voluntary Accumulation of Pensions (Official Gazette (Valstybės Žinios), No 39 – 1448, 2008).

      The Resolution approved the procedure of issuance of licences under the provisions of the Law on Collective Investment Undertakings No X-1303 of 25 October 2007 (Official Gazette (Valstybės Žinios), No 117-4772, 2007) and the Law on Supplementary Voluntary Accumulation of Pensions No VIII-1212 of 3 June 1999 (Official Gazette (Valstybės Žinios), No 55-1765, 1999), which settles the procedure of issuance of licences to managing companies and investment companies.

      The procedure of licence issuance endorses the procedure of approval and updating of document summary of establishing collective investment undertakings. It was set forth that the summary of establishing documents shall be approved or updated together with other establishing documents. Moreover, the updates of prospectuses shall be approved under the overall 15 day maturity period (as previously 3 days) established for the issuance of respective licences as settled by the Law on Collective Investment Undertakings No X-1303 of 25 October 2007 (Official Gazette (Valstybės Žinios), No 117-4772, 2007). The procedure of issuance of other licences was also approved as settled by previously mentioned laws.

      Order of the General Director of the Department of Statistics of the Republic of Lithuania No DĮ-77 of 14 March 2008 on the Approval of the Form for Reporting on a Statistical Survey of the Prices of Construction Work (Official Gazette (Valstybės Žinios), No 37 – 1365).

      The Order approved the quarterly statistical report form KA-26 for the prices of construction work.

      The Order came into force on 2 May 2008.

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      Order of the General Director of the Department of Statistics of the Republic of Lithuania No DĮ-82 of 20 March 2008 on the Approval of the Form for a Statistical Survey of a Business Structure (Official Gazette (Valstybės Žinios), No 37 – 1367).

      The Order approved the form F-01 for the company’s report on operations 2007.

      The Order came into force on 2 April 2008.

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      Order of the General Director of the Department of Statistics of the Republic of Lithuania No DĮ-83 of 21 March 2008 on the Approval of the Form for a Statistical Survey Questionnaire of Business Success Factors (Official Gazette (Valstybės Žinios), No 37 – 1368).

      The Order approved the form VSV-01 for an annual questionnaire to be used in the 2007 statistical survey of business success factors.

      The Order came into force on 2 April 2008.

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      Order of the General Director of the Department of Statistics of the Republic of Lithuania No DĮ-89 of 4 April 2008 on the Approval of a Form for Reporting on the Prices of Services Provided to Economic Undertakings (Official Gazette (Valstybės Žinios), No 43 – 1623).

      The Order approved the form KA-04 for quarterly reporting on the prices of services provided to economic undertakings.

      The Order came into force on 16 April 2008.

      Order of the Head of the Sate Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No VA-20 of 29 February 2008 Amending the Order of the Head of Sate Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No V-137 of 16 April 2003 on the Approval of the List of Models of Cash Registers and Automatic Vending Machines Allowed to be Used in the Republic of Lithuania and the Rules for Listing Cash Registers and Automatic Vending Machines (Official Gazette (Valstybės Žinios), No 38 – 1416).

      The Order amended the list of models of cash registers and automatic vending machines allowed to be used in the Republic of Lithuania by adding the following data:

      Ident. No – 1048

      Alphabetical sign – RS

      Category – Fiscal general use

      Full name of the register or vending machine model – Electronic cash register CHD 2300

      Name of the register or vending machine producer – Computer Hardware Design SIA

      Country of the producer – Latvia

      Name of the main service company – UAB CHD LT

      Status of the register or vending machine in the list – Listed

      The Order came into force on 4 April 2008.

      Order of the Head of the Sate Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No VA-23 of 31 March 2008 Amending the Order of the Head of the Sate Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No V-80 of 24 March 2003 on the Approval of Form FR0513 for a Certificate of the Value of Inherited Property and Form FR0514 for a Certificate of the Taxable Value of Inherited Property (Official Gazette (Valstybės Žinios), No 38 – 1417).

      The Order amended the provisions of Paragraphs 2, 3, 4, 25 and 26 of the rules for the completion of form FR0513 for a certificate of the value of inherited property and form FR0514 for a certificate of the taxable value of inherited property, and annulled Paragraph 16.

      The Order came into force on 4 April 2008.

      Order of the Minister of Social Security and Labour of the Republic of Lithuania No A1-127 of 25 April 2008 Amending the Order of the Minister of Social Security and Labour of the Republic of Lithuania No A1-339 of 19 August 2006 on the Application of Value Added Tax Relieves to Technical Aid for Disabled People (Official Gazette (Valstybės Žinios), No 50 – 1874). The Law provides:

      – new edition of the issuance procedure of the certificates verifying the function of goods and the right to apply a reduced 5% VAT rate;

      – new edition of the form of certificates verifying the purpose of goods and the right to apply a reduced 5% VAT rate;

      – new edition of the list of technical aid to disabled people designed for the direct facilitation and/or treatment of personal health disorders.

      The Order came into force on 1 May 2008.