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V2518-25 16 December 2025 · SG de Impuestos sobre el Consumo Analysis pending
IVA · criptomonedas

Crypto currency exchange services exempt from VAT

The consultant asks whether the exchange of fiat currencies for cryptocurrencies and payment outsourcing from Lithuania is subject to or exempt from VAT. The DGT responds that the exchange is exempt, and outsourcing depends on whether the Lithuanian entity assumes essential payment functions.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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