On the 31st of January 2006 the Minister of Finance of the Republic of Lithuania passed the Order on the amendments of the Order of the Minister of Finance of the Republic of Lithuania as of the 21st of June 2002 No 189 on the confirmation of the rules on the submission and investigation of the applications on the return of the paid VAT to the foreign taxable persons and the rules on the return of VAT. Item 3 of the Order indicates that foreign taxable person willing to recover VAT paid in the Republic of Lithuania is allowed to authorize the taxable person of any member state to commit any action set in these rules for the foreign taxable person. In such a case the legalized commission contract (authorization) shall be submitted to Vilnius County State Tax Inspectorate with the other documents set in these rules. Foreign taxable person may authorize only one person to commit the actions set in these rules.