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 2026 calendar year are therefore as follows:

Key Points for Businesses

– VAT-registered companies whose value of trade falls below these limits are exempted from providing any Intrastat information.

– Businesses that exceed higher threshold must also provide the statistical value of the goods in statistical reports

– A business is considered above the threshold if its trade value during the previous calendar year exceeded the applicable threshold, or if the cumulative value of trade in the current year crosses the threshold. In the latter case, reporting must commence from the month in which the threshold is exceeded.