Lithuania VAT profile
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Lithuania VAT Profile
| Standard VAT Rate | 21% |
| Reduced VAT Rate | 0%, 5%, 12% |
| EU VAT Number | LT999999999 or LT999999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 60,000 Non resident- There is no registration threshold IC Acquisitions- EUR 14,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies with the exception of some countries for example UK |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: This is a standard filling period - Quarterly: If the turnover from the economic activity did not exceed EUR 300.000 during previous calendar year Note: Application to the Lithuanian Tax authorities is needed for a company to be able to submit VAT returns quarterly Filing and Payment Deadline - 25th of the month following the reference period. |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 600,000 Dispatches: EUR 400,000 Filing Frequency Monthly Filing Deadline 10th working day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: This is a standard filing frequency Filing Deadline - 25th day of the month following the reference period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Communication of Data (COD) COD is mandatory for all businesses registered in Lithuania to report details of all invoices issued / received during the month. Filing Frequency - Monthly Filing Deadline 20th of the month following the reporting period |
Latest VAT News Lithuania
Latest tax technology news and blog posts
Lithuania – Intrastat thresholds for 2026
 Lithuania has updated its Intrastat exemption thresholds for 2026. The threshold for arrivals has been raised to €600,000, while the threshold for dispatches remains at €400,000. The official thresholds set by the Statistics Lithuania for the […]
Lithuania – VAT rate changes
From 1st January 2026 Lithuania will increase the reduced VAT rate of 9% to 12%. With the increase of the reduced VAT rate from 9% to 12%, […]
Lithuania – Bill proposing change in reduced VAT rate approved
The Lithuanian parliament approved an increase in the reduced VAT rate from 9% to 12% with implementation date 1st January 2026. This change will apply to: The […]