It must be noted that this applies only in cases when such goods are supplied to taxable person VAT payer under a single agreement which covers installation or construction services.
Until 25 August there were no clear regulations whether reverse VAT is applied to such agreements.
According to Order, companies which acquires, e.g., windows, doors or equipment to be used in a building together with installation services has the right to apply reverse-charge VAT.
However, we would like to note that application of reverse-charge VAT on construction services is effective for a very short period and the actual tax practice is still not clear enough, therefore, we would recommend evaluating each case separately and carefully.
Reverse-charge VAT is applied on goods bought together with installation services Sep 16
On 25 August 2015 Order of the Minister of Finance of the Republic of
Lithuania regarding article 96 of the VAT Law came into force. It states
that reverse-charge VAT should be applied not only on provision of
construction works but also on supply of goods (movable items) with
condition that they are installed in a building and after become
inherent part of such a building.