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2024 Guide – VAT in Lithuania

Appoint a fiscal representative in Lithuaniaand make sure to be 100% VAT compliant

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.

In this VAT guide, we have brought together the specific features of the Lithuanian regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

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 yes

Thresholds triggering VAT reporting obligations in Lithuania
Intrastat threshold at introduction EUR 550,000
Intrastat threshold on dispatch EUR 400,000
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 return
EC Sales List (ESL) return 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 A fine between 200 and 1040 euros per declaration.
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 A fine of between 200 and 1040 euros per ESL declaration.

Useful links on VAT in Lithuania
Tax Administration 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
Need VAT assistance in Lithuania? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Lithuania subject to Lithuanian VAT, may be required to appoint a tax representative. Established in Lithuania, the fiscal representative will fulfill the company’s VAT obligations to the Lithuanian tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Lithuania to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Lithuania.
Intra-Community and Lithuanian VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Lithuania, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Lithuania, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Lithuania? Contact us now.

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 VAT rates currently in force 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 yes

Need a tax representative in Lithuania? Contact us now.

Do you need a VAT fiscal representative in Lithuania? Certain operations may require VAT registration and the filing of VAT returns in Lithuania:

To check whether your activities give rise to VAT obligations in Lithuania, use our VAT simulator .

Need a VAT tax representative in Lithuania? Contact us now.

When do e-sellers need to register for a VAT number in Lithuania?

In Lithuania , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay 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 rates in 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.

Find out more:

Need a VAT tax representative in Lithuania? Contact us now.

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.

Lithuanian VAT 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 VAT in Lithuania are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Lithuania, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

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

Companies with a VAT number in Lithuaniamust complete and file dVAT decl arations in Lithuania detailing all taxable income (sales) and expenses (costs), at regular intervals: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: A fine between 200 and 1040 euros per declaration.
  • 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.

Need VAT assistance in Lithuania? Contact us now.

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 introduction in Lithuania (EUR 550,000 excl.VAT per annum)
    – Intrastat threshold on dispatch in Lithuania (EUR 400,000 excl.VAT per annum).
    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.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

In principle, a non-resident company in Lithuania can recover all or part of the VAT incurred on its expenses.

There are three possible scenarios:

  • The company 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 electronic portal of the tax authorities 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.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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