VAT refund stages at the airport:
- Submission of a VAT refund declaration and purchase documents to the Lithuanian Customs office at the airport.
- Customs approval of the goods carried. After a customs officer makes sure that the foreign passenger having purchased the goods carries all of them from the European Union, he stamps the passenger's VAT refund declaration.
- Cash payment. With a customs approved VAT refund declaration, you can collect your tax refund in cash in the airport customs area from the partners approved by the State Tax Authority or receive it via transfer.
Who are eligible to claim a VAT refund?
Persons permanently residing outside the EU and carrying the goods purchased in Lithuania from the EU, regardless of their citizenship, can claim a VAT refund. The minimum price per item to claim a VAT refund must be not less than EUR 55 including VAT.
What goods are eligible for a VAT refund?
All goods purchased by a passenger for personal use are eligible for a VAT refund, except:
- gold bars, tiles and plates, golden coins, gemstones;
- alcohol, tobacco and tobacco products;
- goods which by their type, intended purpose or quantity can be clearly identified as those not designated for personal (not commercial) purposes;
- goods installed in private means of transport (cars, vessels, airplanes), including fuel and oil;
- goods export of which is allowed only subject to a licence issued under the procedure established by legal acts;
- vessels and aircrafts.
What is the time limit to carry the goods purchased by travellers from the territory of the EU?
The purchased goods must be carried from the territory of the EU not later than within three months following their purchase date. It is established against the customs stamp on the VAT refund documents.
Tax refund at Kaunas Airport
A customs stamp for the goods which are carried in the passenger’s checked baggage can be obtained at the customs office located on the first floor of the Departures Hall.