CloseLietuvos Respublikos pridėtinės vertės mokesčio įstatymas
Type:LawEnactment date:Mar 5, 2002Valid summary:May 1, 2023 - Apr 30, 2025
Registration details: No. 1021010ISTA00IX-751 Number provided by the institution:IX-751Consolidated version:
Galioja
Chronology
Mar 28, 2024PakeistaXIV-2517
Dec 13, 2022PakeistaXIV-1661
Dec 8, 2022PakeistaXIV-1629
Nov 22, 2022PakeistaXIV-1551
Nov 3, 2022PakeistaXIV-1484
Sep 27, 2022PakeistaXIV-1427
Apr 26, 2022PakeistaXIV-1056
Mar 17, 2022PakeistaXIV-942
Dec 23, 2021PakeistaXIV-820
Dec 16, 2021PakeistaXIV-778
Jun 22, 2021PakeistaXIV-429
Dec 22, 2020PakeistaXIV-113
Nov 5, 2020PakeistaXIII-3346
Jun 26, 2020PakeistaXIII-3169
Oct 17, 2019PakeistaXIII-2487
Dec 11, 2018PakeistaXIII-1707
Dec 11, 2018PakeistaXIII-1708
Dec 4, 2018PakeistaXIII-1681
Jun 28, 2018PakeistaXIII-1332
Dec 5, 2017PakeistaXIII-816
Dec 5, 2017PakeistaXIII-817
Sep 19, 2017PakeistaXIII-638
Dec 20, 2016PakeistaXIII-154
Nov 8, 2016PakeistaXII-2749
Nov 3, 2016PakeistaXII-2697
Dec 10, 2015PakeistaXII-2151
Dec 1, 2015PakeistaXII-2105
Nov 19, 2015PakeistaXII-2039
Jun 30, 2015PakeistaXII-1910
Dec 18, 2014PakeistaXII-1502
Dec 4, 2014PakeistaXII-1380
Nov 11, 2014PakeistaXII-1318
Sep 23, 2014PakeistaXII-1122
Sep 19, 2013PakeistaXII-524
Dec 20, 2012PakeistaXII-78
Jun 29, 2012PakeistaXI-2188
Dec 20, 2011PakeistaXI-1817
Nov 30, 2010PakeistaXI-1187
Jul 2, 2010PakeistaXI-1002
Dec 3, 2009PakeistaXI-518
Jul 23, 2009PakeistaXI-397
Jul 22, 2009PakeistaXI-386
Jun 23, 2009PakeistaXI-317
Dec 23, 2008PakeistaXI-114
Nov 13, 2007PakeistaX-1322
Oct 25, 2007PakeistaX-1305
Jul 3, 2007PakeistaX-1251
Apr 12, 2007PakeistaX-1083
Nov 28, 2006PakeistaX-932
Jul 19, 2006PakeistaX-801
Jan 12, 2006PakeistaX-487
Nov 17, 2005PakeistaX-409
Jun 21, 2005PakeistaX-261
May 26, 2005PakeistaX-225
Dec 9, 2004PakeistaX-32
Aug 23, 2004PakeistaIX-2420
Jul 13, 2004PakeistaIX-2347
Jun 22, 2004PakeistaIX-2295
Jan 15, 2004PakeistaIX-1960
Dec 18, 2003PakeistaIX-1919
Nov 11, 2003PakeistaIX-1816
Oct 14, 2003PakeistaIX-1777
Jul 4, 2003PakeistaIX-1708
Jun 24, 2003PakeistaIX-1648
Apr 22, 2003PakeistaIX-1534
Mar 13, 2003PakeistaIX-1362
Jan 21, 2003PakeistaIX-1300
Nov 28, 2002PakeistaIX-1209
Sep 24, 2002PakeistaIX-1098
Sep 6, 2002PakeistaIX-1066
Jul 1, 2002Enters into Force (Subjec to the Fullfilment of Conditions)1. Įstatymo 19 straipsnio 3 dalies 2 punktas įsigalioja nuo 2003 m. sausio 1 d. Iki 2002 m. gruodžio 31 d. 2. Įstatymo 19 straipsnio 3 dalies 3 punktas įsigalioja nuo 2004 m. sausio 1 d. 3. Įstatymo 19 straipsnio 3 dalies 4, 6 ir 7 punktai įsigalioja nuo 2003 m. sausio 1 d. 4. Įstatymo 19 straipsnio 3 dalies 5 punktas įsigalioja nuo 2006 m. sausio 1 d. 5. Įstatymo XII skyriaus ketvirtasis skirsnis įsigalioja nuo 2004 m. sausio 1 d.
Mar 5, 2002Priimtas teisės aktas
Valid from Jul 1, 2002 (1. Įstatymo 19 straipsnio 3 dalies 2 punktas įsigalioja nuo 2003 m. sausio 1 d. Iki 2002 m. gruodžio 31 d. 2. Įstatymo 19 straipsnio 3 dalies 3 punktas įsigalioja nuo 2004 m. sausio 1 d. 3. Įstatymo 19 straipsnio 3 dalies 4, 6 ir 7 punktai įsigalioja nuo 2003 m. sausio 1 d. 4. Įstatymo 19 straipsnio 3 dalies 5 punktas įsigalioja nuo 2006 m. sausio 1 d. 5. Įstatymo XII skyriaus ketvirtasis skirsnis įsigalioja nuo 2004 m. sausio 1 d.)
Enacted by:Lietuvos Respublikos Seimas
Draft amendments:None
Ex post assessment:NonePublished:Valstybės žinios, Apr 5, 2002, No. 35-1271
Valstybės žinios, Apr 17, 2002, No. 40-0
Valstybės žinios, May 8, 2002, No. 46-0
Valstybės žinios, May 14, 2002, No. 48-0
Eurovoc terminology:
tax system
value added tax
tax
taxpayer
VAT rate
VAT
added value
2446 taxation
Connection to EU law:None
CloseRelated information
List of consolidated versions
Date fromDate untilAmendments
May 1, 2025Mar 28, 2024 law No. XIV-2517
May 1, 2023Apr 30, 2025Dec 13, 2022 law No. XIV-1661
Jan 1, 2023Apr 30, 2023Nov 3, 2022 law No. XIV-1484, Nov 22, 2022 law No. XIV-1551, Dec 8, 2022 law No. XIV-1629
Oct 1, 2022Dec 31, 2022Sep 27, 2022 law No. XIV-1427
Jul 1, 2022Sep 30, 2022Dec 16, 2021 law No. XIV-778
May 5, 2022Jun 30, 2022Apr 26, 2022 law No. XIV-1056
May 1, 2022May 4, 2022Mar 17, 2022 law No. XIV-942
Apr 1, 2022Apr 30, 2022Mar 17, 2022 law No. XIV-942
Jan 1, 2022Mar 31, 2022Dec 23, 2021 law No. XIV-820
Dec 29, 2021Dec 31, 2021Dec 16, 2021 law No. XIV-778
Jul 1, 2021Dec 28, 2021Nov 5, 2020 law No. XIII-3346, Jun 22, 2021 law No. XIV-429
May 26, 2021Jun 30, 2021Dec 22, 2020 law No. XIV-113
Jan 1, 2021May 25, 2021Jun 26, 2020 law No. XIII-3169, Nov 5, 2020 law No. XIII-3346, Dec 22, 2020 law No. XIV-113
Jul 4, 2020Dec 31, 2020Jun 26, 2020 law No. XIII-3169
Jan 1, 2020Jul 3, 2020Oct 17, 2019 law No. XIII-2487
Jul 1, 2019Dec 31, 2019Dec 11, 2018 law No. XIII-1708
Jan 1, 2019Jun 30, 2019Dec 4, 2018 law No. XIII-1681, Jun 28, 2018 law No. XIII-1332, Dec 11, 2018 law No. XIII-1707
Dec 11, 2018Dec 31, 2018Dec 4, 2018 law No. XIII-1681
Jan 1, 2018Dec 10, 2018Dec 5, 2017 law No. XIII-817, Dec 5, 2017 law No. XIII-816
Dec 14, 2017Dec 31, 2017Dec 5, 2017 law No. XIII-817
Sep 27, 2017Dec 13, 2017Sep 19, 2017 law No. XIII-638
Jan 1, 2017Sep 26, 2017Nov 3, 2016 law No. XII-2697, Nov 8, 2016 law No. XII-2749, Dec 20, 2016 law No. XIII-154
Oct 1, 2016Dec 31, 2016Nov 19, 2015 law No. XII-2039
Jan 1, 2016Sep 30, 2016Sep 23, 2014 law No. XII-1122, Dec 1, 2015 law No. XII-2105, Dec 10, 2015 law No. XII-2151
Jul 1, 2015Dec 31, 2015Dec 18, 2014 law No. XII-1502, Jun 30, 2015 law No. XII-1910
Jan 1, 2015Jun 30, 2015Nov 11, 2014 law No. XII-1318, Sep 23, 2014 law No. XII-1122
Dec 16, 2014Dec 31, 2014Dec 4, 2014 law No. XII-1380
Nov 21, 2014Dec 15, 2014Nov 11, 2014 law No. XII-1318
Sep 26, 2013Nov 20, 2014Sep 19, 2013 law No. XII-524
Dec 29, 2012Sep 25, 2013Dec 20, 2012 law No. XII-78
Jul 5, 2012Dec 28, 2012Jun 29, 2012 law No. XI-2188
Dec 29, 2011Jul 4, 2012Dec 20, 2011 law No. XI-1817
Dec 18, 2010Dec 28, 2011Nov 30, 2010 law No. XI-1187
Jul 20, 2010Dec 17, 2010Jul 2, 2010 law No. XI-1002
Jan 1, 2010Jul 19, 2010Dec 3, 2009 law No. XI-518
Aug 4, 2009Dec 31, 2009Jul 23, 2009 law No. XI-397
Aug 4, 2009Aug 4, 2009Jul 22, 2009 law No. XI-386
Jul 1, 2009Aug 3, 2009Jun 23, 2009 law No. XI-317
Jan 1, 2009Jun 30, 2009Dec 23, 2008 law No. XI-114
Dec 30, 2008Dec 31, 2008Dec 18, 2008 law No. XI-77
Feb 12, 2008Dec 29, 2008Feb 1, 2008 law No. X-1443
Dec 1, 2007Feb 11, 2008Nov 13, 2007 law No. X-1322
Nov 15, 2007Nov 30, 2007Oct 25, 2007 law No. X-1305
Jul 19, 2007Nov 14, 2007Jul 3, 2007 law No. X-1251
Apr 12, 2007Jul 18, 2007Apr 12, 2007 law No. X-1083
Nov 28, 2006Apr 11, 2007Nov 28, 2006 law No. X-932
Jul 19, 2006Nov 27, 2006Jul 19, 2006 law No. X-801
Jan 12, 2006Jul 18, 2006Jan 12, 2006 law No. X-487
Nov 17, 2005Jan 11, 2006Nov 17, 2005 law No. X-409
Jun 21, 2005Nov 16, 2005Jun 21, 2005 law No. X-261
May 26, 2005Jun 20, 2005May 26, 2005 law No. X-225
Dec 9, 2004May 25, 2005Dec 9, 2004 law No. X-32
Aug 23, 2004Dec 8, 2004Aug 23, 2004 law No. IX-2420
Jul 13, 2004Aug 22, 2004Jul 13, 2004 law No. IX-2347
Jun 22, 2004Jul 12, 2004Jun 22, 2004 law No. IX-2295
Jan 15, 2004Jun 21, 2004Jan 15, 2004 law No. IX-1960
Jan 1, 2004Jan 14, 2004Dec 18, 2003 law No. IX-1919
Nov 11, 2003Dec 31, 2003Nov 11, 2003 law No. IX-1816
Oct 14, 2003Nov 10, 2003Oct 14, 2003 law No. IX-1777
Jul 4, 2003Oct 13, 2003Jul 4, 2003 law No. IX-1708
Jun 24, 2003Jul 3, 2003Jun 24, 2003 law No. IX-1648
Apr 22, 2003Jun 23, 2003Apr 22, 2003 law No. IX-1534
Apr 1, 2003Apr 21, 2003Mar 13, 2003 law No. IX-1362
Jan 21, 2003Mar 31, 2003Jan 21, 2003 law No. IX-1300
Nov 28, 2002Jan 20, 2003Nov 28, 2002 law No. IX-1209
Sep 24, 2002Nov 27, 2002Sep 24, 2002 law No. IX-1098
Sep 6, 2002Sep 23, 2002Sep 6, 2002 law No. IX-1066