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.
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
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