On 17 January 2025, Lithuania published an Order establishing the rules for the registration and deregistration of Lithuanian taxpayers for the purpose of applying the new EU VAT scheme for small businesses in other EU Member States. Under the new scheme, introduced by Council Directive (EU) 2020/285, it is essentially provided that a taxable person established in an EU Member State may apply the small business scheme (VAT exemption) in another Member State if their annual turnover in such o…