Andrius Venius

Professional highlights

Tax disputes and tax audit procedures. The majority of my practice consists of representing clients in tax disputes and advising them during tax audit procedures. My many years of experience at the Tax Disputes Commission under the Government of the Republic of Lithuania have given me a unique ability to assess tax risks and understand the decision-making practices of the tax authorities. I represent clients at all stages of tax audits – from monitoring of operations and tax investigations to tax inspections and the resolution of disputes before the Tax Disputes Commission and administrative courts, including the Supreme Administrative Court of Lithuania and the Court of Justice of the European Union. My practice includes preparing responses and explanations for the tax administrator, negotiating dispute resolutions and agreements with the State Tax Inspectorate, as well as drafting complaints and procedural documents.

Indirect taxes – VAT, excise taxes and customs duties. Another key area of my practice is advising on indirect tax matters. In the area of VAT, I advise on the taxation of complex real estate transactions, the structuring of international supply chains, the application of the 0% VAT rate to exports, as well as the taxation of health and social services, and VAT schemes for small businesses. I have experience preparing applications for binding State Tax Inspectorate (VMI) rulings on complex VAT classification issues, including real estate transactions and the transfer of business operations. In the area of excise duties, I advise on the application of excise duty exemptions, excise duty refund procedures, and registration for excise duty purposes. In customs law, I assist clients with issues related to the application of customs procedures, goods classification, rules of origin, and compliance with sanctions.

Personal income tax matters. I also advise on personal income tax matters and have handled complex personal income tax disputes, including the taxation of transfers of financial instruments. When necessary, I also assess the tax implications of various asset management structures.