Tax refund

Tax refund process at Vilnius Airport consists of the following stages:

Presentation of VAT return, purchase documents and goods to customs officer in the departure hall:

For goods transported in checked baggage, customs inspection and document verification are conducted at the customs post in the general departure hall. Passengers must prepare their VAT refund declaration and necessary documents (including receipts for goods and documents confirming eligibility for VAT refunds) and present them to customs officers at the checkpoint. After customs verification, the passenger is informed whether they can proceed with their journey. If the goods are approved, the passenger may continue the check-in process. If the verification is unsuccessful or additional questions arise, the customs officer will provide further instructions.

For goods and documents in hand luggage, customs verification takes place in the non-Schengen departure hall. A customs officer can be summoned via telephone (located on the right side, past the passport control post) for customs inspection and processing of goods and documents.

Approval of goods being exported

If a foreign passenger’s goods were purchased in the European Union (but outside the Republic of Lithuania), the customs officer verifies the goods’ export from the EU and confirms this with a stamp on the VAT refund declaration.
For goods purchased in the Republic of Lithuania and exported from the EU by a foreign passenger, verification is done via electronic systems. If electronic confirmation is not possible due to technical issues, the customs officer will print the declaration and confirm the goods’ export with a stamp.
By stamping or confirming the goods’ export electronically, the customs officer ensures the exported goods meet the conditions set forth in the regulations.

VAT refund

With a VAT refund declaration approved by customs, tax refunds can be claimed:

If the goods for which a VAT refund is claimed are in checked baggage only, cash refunds can be collected at the "TOP EXCHANGE" currency exchange (for VAT refund forms issued by Global Blue Lithuania).
If the goods for which a VAT refund is claimed are in hand luggage only, the refund can be transferred by the passenger’s tax refund service provider (e.g., Global Blue Lithuania).

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Who is eligible for a VAT refund?

VAT refunds are available for goods purchased within the European Union and exported out of the EU by persons whose permanent residence is outside the EU, regardless of their nationality. The minimum purchase amount eligible for a VAT refund must be no less than EUR 40 including VAT.

Which goods are eligible for a VAT refund?

Goods for which a VAT refund is granted to foreign passengers must meet the following conditions upon export from the EU:

Goods must not show visible signs of use, nor should there be any evidence of labels or other identification marks being removed. In assessing compliance, customs officers may also consider other aspects of the goods’ appearance, which should collectively not raise suspicion that the goods have been used.
Goods must remain unaltered in form.

Note: VAT is not refundable for goods that, by type, purpose, or quantity, are clearly not intended for personal (non-commercial) purposes.

Time frame for exporting purchased goods from the EU

Goods purchased in the EU must be exported within three months and by the end of the current month, counted from the date of purchase.

VAT refund procedure

Document submission
To claim a VAT refund, a valid personal identification document proving the passenger’s residence outside the EU is required.
Declaration completion
The retailer completes the VAT refund declaration and submits it to the tax authorities and customs via an electronic system. If desired, the passenger may be provided with a printed declaration or a link to print it independently.
Declaration policy
A separate declaration can be completed for each purchase or for all purchases made from the same retailer on the same day.
Export confirmation of goods
VAT is refunded once the electronic system confirms the goods’ export from the EU at the border. In cases where technical issues prevent this, a customs officer may print and stamp the declaration for confirmation.

Important: VAT refund declarations for non-EU passengers (Tax-Free) are now provided exclusively in electronic format; paper declarations are no longer accepted.

FOR VAT REFUND DECLARATIONS

Attention! Before putting a VAT refund declaration into a tax return box of the necessary company, please make sure that:

The VAT refund declaration is validated by an electronic export stamp from Lithuanian Customs or by the official stamp of the Customs of the Republic of Lithuania (the stamp is used only for Tax-Free declarations from foreign countries or in cases of technical issues within the customs/STI system);
A receipt is attached to the declaration;
You have indicated the correct number of your bank account in the declaration (if you are not using a credit card, a SEPA bank account may be provided);
Your contact details indicated in the declaration are the latest and correct.

Money will be transferred to your credit card or SEPA bank account once the VAT refund declaration is received and verified by the employees of the selected company.

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