Should the present crisis be viewed as a mosaic it is possible to identify one of its parts: a company cannot reclaim VAT when goods (services) are sold but money isn’t received.   Although the practice of reclaiming VAT debt is widely spread in many EU countries, it is not introduced in Lithuania. It is one of the reasons why the number of jobless people and bankruptcies goes up in our country.  Kaetana Leontjeva’s article on this issue was published in a newspaper on taxes Mokesčių žinios.