The draft law aims at granting enterprises the right to recover the VAT paid if the payment for the goods or services supplied has not been received or only partial payment has been received. LFMI approves of the draft law and believes that the provision concerning recovery of VAT on hopeless debts that it aims to implement is necessary and should be implemented for the reasons provided in the expert examination. We are pleased that on March 31 the draft law received approval from the Committee on Budget and Finance of the Seimas.