Whether you’re a European or non-European company, establishing certain activities in Lithuania may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Lithuania.
If you deal with companies in Lithuania, you may be able to claim a Lithuanian VAT refund.
Here you can find the specifics of VAT regulations in Lithuania, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
|VAT introduced in Lithuania||1994|
|VAT name in Lithuania||Pridetines vertes mokestis|
|VAT ID format in Lithuania||LT999999999 / LT999999999999|
|Territories with special status in Lithuania||n/a|
VAT rates in Lithuania
|Standard VAT rate||21 %|
|Reduced VAT rate (1)||9 %|
|Reduced VAT rate (2)||5 %|
|Super reduced VAT rate||n/a|
|VAT parking rate||n/a|
|Zero VAT rate||no|
Thresholds triggering VAT reporting obligations in Lithuania
|Intrastat threshold at introduction||250 000 EUR|
|Intrastat threshold on dispatch||150 000 EUR|
|Distance selling threshold||As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.|
Reporting frequency in Lithuania
|EC Sales List (ESL) declaration||monthly according to threshold/conditions|
|VAT returns||monthly, every 2 months according to threshold/under certain conditions, quarterly , annually depending on threshold/certain conditions|
VAT-related penalties in Lithuania
|Failure to file a VAT return||Penalty not specified.|
|Late payment of VAT||Penalties ranging from 10 to 50% of the amount of VAT due, and late payment interest of 0.03% per day overdue.|
|Failure to report ESL/DEB||Penalty not specified.|
Useful links on VAT in Lithuania
|Tax Authorities in Lithuania||Tax authorities|
|Ministry of Finance in Lithuania||Ministry of Finance|
|Check a VAT number in Lithuania||Check a VAT number|
|EU VAT Guide||EU VAT Guide|
The current VAT rates in Lithuania are as follows:
Certain transactions in Europe may require registering for VAT and filingVAT returns in Lithuania:
In Lithuania just like in other European Union countries, e-traders must register for VAT:
In addition to VAT registration, e-traders must:
You may need a VAT number in Lithuania to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification. To check if your activities require VAT identification in Lithuania, use our VAT simulator or contact us.
VAT Lithuanian is named Pridetines vertes mokestisand the VAT numbers in Lithuania have the following structure: LT999999999 / LT999999999999.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Lithuaniayou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in Lithuania must complete and submit VAT returns in Lithuania detailing all taxable income (sales) and expenses (costs), with the following periodicity: monthly, every 2 months according to threshold/under certain conditions, quarterly , annually depending on threshold/certain conditions.
Failure to comply with the deadlines imposed by the Lithuanian authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Lithuania:
In addition to VAT returns, companies may be required to provide the Lithuanian authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in Lithuania can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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