2011/335/EU: Council Implementing Decision of 30 May 2011… Article 1

Article 1

By way of derogation from Article 287(11) of Directive 2006/112/EC, the Republic of Lithuania is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 45 000 at the conversion rate on the day of its accession to the European Union.

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 1 of 2011/335/EU: Council Implementing Decision of 30 May 2011… (LawPlayer, data as of 2026-07-04)

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