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VAT in Lithuania

VAT Guide for EU countries within Europe

VAT in Lithuania

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.

Basic information

EU membership 2004
ISO code LT
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

Intrastat declaration
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
Reporting currency EUR

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
Lithuania has been a member of the European Union since 1st May 2004 and joined the Eurozone on 1st January 2015.

Lithuania’s economy has developed important sectors within the textile and new technology industrry.

Lithuanian Value Added Tax legislation is codified in the VAT Act.

VAT registration in Lithuania is compulsory when a taxable person who is not resident and identified for VAT purposes in another Member State makes sales of goods or services which are subject to VAT, as well as distance sales on Lithuanian territory (subject to thresholds).

The current VAT rates in Lithuania are as follows:

  • 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

Certain transactions in Europe may require registering for VAT and filingVAT returns in Lithuania:

To check if your activities involve VAT obligations in Lithuania, use our VAT simulator or contact us.

When do e-traders need to register for VAT in Lithuania?

In Lithuania just like in other European Union countries, e-traders must register for VAT:

  • when the overall threshold of EUR 10,000 for Intra-Community distance selling is exceeded and they have not opted to pay the VAT in Lithuania via the One Stop Shop,
  • or when they hold a stock of goods in Lithuania and must report the stock supply transactions.

What are the VAT obligations for e-traders in Lithuania ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT ratesin Lithuania: standard rate (21 %), reduced rates 1 and 2 (9 % and 5 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Lithuania.

> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.

Why identify yourself to VAT in Lithuania?

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.

How do I get a VAT number in Lithuania?

The administrations in charge of in Lithuania VAT are the following: Tax authorities, Ministry of Finance.

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:

  • Penalties for failure to file a VAT return in Lithuania: Penalty not specified.
  • Penalties for late payment of VAT in Lithuania: Penalties ranging from 10 to 50% of the amount of VAT due, and late payment interest of 0.03% per day overdue.

In addition to VAT returns, companies may be required to provide the Lithuanian authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Lithuanian authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introductio n in Lithuania (250 000 EUR HT/an)
    – Intrastat threshold on dispatch in Lithuania (150 000 EUR HT/an).
    Failure to comply with the deadlines imposed by the Lithuanian authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Lithuania are for tax purposes.
    Failure to comply with the deadlines imposed by the Lithuanian authorities for the filing of these ESL returns wil incur a penalty payment for the company.

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:

  • The company, whether it is established within the European Union or not, is already registered for VAT in Lithuania, or is obliged to register for VAT in Lithuania. In this case, it must apply for a VAT refund via the periodic VAT return filed in Lithuania, according to a periodicity:monthly, every 2 months according to threshold/under certain conditions, quarterly , annually depending on threshold/certain conditions.
  • The company is established within the European Union, is not registered for VAT in Lithuania and is not required to do so. In this case, a VAT refund should be requested via the tax authorities’ electronic portal in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Lithuania. In this case, they must use the services of a fiscal representative to carry out what is required by the Lithuanian authorities on their behalf.
    > Learn more about our VAT recovery services.


*This information is subject to change without notice.

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