VAT in Lithuania
Each EU Member State, as well as Lithuania, is free to determine the form and method of transposing EU VAT law into its own national legislation.
In principle, the EU VAT Directive takes precedence over Lithuanian law. This can be done by either interpreting VAT law in conformity with the EU VAT Directive or directly implementing the EU VAT Directive. Lithuanian courts have the option of requesting a preliminary ruling from the Court of Justice of the European Union (CJEU) on the interpretation or constitutionality of Lithuanian VAT rules under EU VAT legislation.
Everything you need to know about VAT registration, returns, Tax Representation (if applicable), and your legal duties in Lithuania is conveniently located right here!
Selling in Lithuania?
Scope of Taxation
The VAT Law applies to the entire territory of the Republic of Lithuania as well as the area adjacent to the Republic of Lithuania’s territorial waters, that is, the area where under international law, The Republic of Lithuania has the legal right to explore and utilize the seabed and subsurface natural resources.
In general, taxable transactions include the supply of goods and the supply of services.
The scope of the VAT includes:
- The supply of goods.
- The supply of services.
- The acquisition of goods from the other Member States of the EU under certain conditions.
- The import of goods under certain conditions.
Supply of Goods
The transfer of products to another person or a third party, along with the right to dispose of them, is referred to as a supply of goods.
VAT is charged on the following types of transactions:
- A taxable person’s provision of goods or services in Lithuania.
- A taxable person’s intra-Community procurement of goods from another EU Member State.
- The importation of items from outside the EU, regardless of the importer’s status.
Taxable persons include:
- Any taxable person of the Republic of Lithuania or a foreign state is defined as a “taxable person” under Article 2 of the Lithuanian VAT Law.
- A legal or natural person of the Republic of Lithuania who engages in any economic activity in Lithuania.
- A collective investment enterprise established in the Republic of Lithuania without legal personality who is engaged in investment fund activities is a taxable person of the Republic of Lithuania.
Download the Lithuanian VAT Guide
Lithuania – General VAT information
| National Legislation | Ministry of Finance, Tax Department |
| VAT in local languages | lietuvių kalba |
| VAT number format | LT+ 12 digits |
| LT123456789012 | |
| VAT rates | Standard 21%; Reduced 9% and 5% |
| Zero-rated (0%) and exempt | |
| Frequency | Monthly, quarterly, semi-Annual, Annual |
| Thresholds
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| Registration | |
| Established | EUR 45,000 |
| Non-established | None |
| Intra-Community supplies | EUR 250,000 |
| Intra-Community acquisitions | EUR 750,000 |
| Intra-EU Distance sales and electronically supplied services to consumers (OSS) | EUR 10,000 |
| Recovery of VAT by non-established businesses | Yes |
| Compliance Returns and Deadlines
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| VAT Return M | 25th day after the end of the taxable period. Annual: 1st of October of the year following the tax year being reported on. |
| VAT Return Q | 25th day after the end of the taxable period. Annual: 1st of October of the year following the tax year being reported on. |
| Intrastat M | 10th day following the end of the month to which the Intrastat statement relates |
Last Updated: 12/08/2022
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