VAT Compliance - Lithuania
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VAT rates
The following VAT rates are currently used in Lithuania:
Update: 2025-03-05
Services
The services we provide in this country
Contact usVAT registration
VAT settlement
VAT consulting
Intrastat
Business consulting
VAT service
Who is required to register as a VAT payer?
Registration must be made at least three days before the date of the first taxable activity.
Obtaining an EU VAT certificate and VAT registration applies to businesses that:
Import goods to the Lithuanian market
Conduct sales under the intra-community sale of goods or acquire goods from the territory of the European Union (intra-community acquisition of goods)
Make purchases and sales of goods in Lithuania
Store goods in Lithuania for resale
Conduct online sales directly to Lithuanian consumers above the EUR 10,000 annual limit (pan-European limit) and do not use OSS settlement
Organize live events, training courses, exhibitions, etc. in Lithuania
Are not VAT payers, but acquire services in Lithuania that are subject to the reverse charge procedure
Make their own delivery of goods
VAT declarations
Tax periods
The accounting period is a calendar month, or six months for individuals who are VAT payers.
A legal entity may apply to file VAT returns on a quarterly basis if its turnover did not exceed EUR 300,000 in the previous calendar year. An individual can apply for a monthly accounting period without turnover restrictions.
VAT returns must be submitted by the 25th of the next month following the end of the accounting period, and the VAT due must be paid by the same date.
Penalties
Delays and misdeclarations
If they file incorrect VAT returns and fail to meet the aforementioned reporting and VAT payment deadlines, foreign entities may face penalties from the tax authority.
Businesses operating in Lithuania must also comply with local regulations regarding, among other things: invoicing and the archiving of books and records.
Area of operation
We provide VAT compliance services on a global scale
Talk to us for details or check out our other offers.
Ian Knapton
Sales Director
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Do you sell your products online?
Are you planning a foreign market expansion of your business?
Are you starting selling on Amazon or eBay?
Did your company exceed sales thresholds in cross-border selling and you are obliged to register for VAT in the recipient countries?
Are you starting selling on Amazon or eBay?
Did your company exceed sales thresholds in cross-border selling and you are obliged to register for VAT in the recipient countries?
