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Lithuania – Intrastat / EC Sales list

VAT-registered individuals engaging in cross-border trade within the EU must file an Intrastat report with Lithuanian Customs if their transactions surpass certain limits. These limits are 250,000 euros annually for incoming goods and 150,000 euros annually for outgoing goods. This report gathers statistical data when these intra-Community trade thresholds are met.

Learn more about Intrastat and ESL in Lithuania in our comprehensive guide below.

VAT country guide Lithuania

Intrastat in Lithuania

The Intrastat report can be submitted either manually at the local customs office or electronically on a monthly basis, with the information due by the 10th working day after the end of the reporting month. Detailed filing instructions can be found on the Intrastat portal. An exemption threshold determines the value below which VAT-registered entities are exempt from reporting any Intrastat information. Additionally, a statistical value threshold sets the minimum amount of statistical value to be provided on the UPS-01 and/or UPS-02 declaration forms by VAT-registered entities.

Thresholds for reporting, exemptions, and statistical value are defined separately for dispatches and arrivals on the government Intrastat portal. If the value of trade of an entity responsible for providing the information exceeds the threshold, the information must be supplied starting from the month in which the threshold is surpassed, either during the prior calendar year or at the beginning of the current year.

 

Dispatches 

Arrivals 

Exemption threshold  

200 000 EUR   280 000 EUR  

Statistical value threshold  

8 000 000 EUR   5 000 000 EUR  

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EC Sales List in Lithuania

According to Article 881 of the Lithuanian VAT Law, Lithuanian VAT-registered taxpayers engaged in intra-Community transactions are required to prepare EC Sales Lists (ESL). These lists should include data about the filer’s clients who are residents and registered for VAT in other EU member states.

Additionally, the ESL must include information related to the beneficiaries of products involved in call-off stock arrangements, effective from January 1, 2020, as part of one of the EU “Quick Fixes” measures. Starting from that date, taxpayers must comply with the ESL reporting rules in order to qualify for the zero rate on intra-Community dispatches, as outlined in Article 138 of the EU VAT Directive (transposed into Article 49 of the Lithuanian VAT Law).

Electronic filing of ESLs (EU Sales Lists) is available with the Lithuanian tax office, although it is not required.

 

 

Last Updated:06/11/2023

 

Disclaimer

 

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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