Intrastat system in Lithuania: Key information and guidelines

Intrastat is a system for collecting statistical data on the trade of goods between European Union (EU) countries. In Lithuania, businesses engaged in trading goods with other EU countries are required to submit Intrastat declarations. This system is overseen by the Customs Department under the Ministry of Finance and mandates regular, detailed reporting. This article provides an in-depth overview of how the Intrastat system operates in Lithuania, who is obligated to submit declarations, deadlines and thresholds, and the consequences of failing to meet reporting requirements.

Supervisory authorities and contact information

In Lithuania, Intrastat declarations must be submitted to the relevant customs offices, which operate under the supervision of the Customs Department of the Ministry of Finance. Depending on the location of the business, the following customs offices handle Intrastat:

• Vilnius Customs Office

Address: Naujoji Riovoniu St. 3, LT-03153 Vilnius, Lithuania

• Kaunas Customs Office

Address: Jovaru St. 3, LT-45700 Kaunas, Lithuania

• Klaipeda Customs Office

Address: S. Neries St. 4, LT-92228 Klaipeda, Lithuania

Additional information regarding Intrastat can be found on the following websites:

• Lithuanian Statistics Department – Intrastat
• National Data Agency of Lithuania

Intrastat declaration thresholds

Businesses must submit Intrastat declarations if the value of their intra-EU trade exceeds specific thresholds in the previous or current calendar year. These thresholds are as follows:

Exports:

• Basic threshold: 400,000 EUR
• Detailed threshold: 10 million EUR

Imports:

• Basic threshold: 550,000 EUR
• Detailed threshold: 7 million EUR

A business is required to start submitting declarations from the month in which the threshold is exceeded.

Declaration submission deadlines

Intrastat declarations must be submitted monthly, by the 10th working day of the month following the reporting period. If this deadline falls on a weekend or public holiday, the declaration must be submitted by the next working day. The latest deadlines for 2024 can be found on the official website of the Lithuanian Customs Department: Intrastat Declaration Deadlines 2024.

Electronic submission process

In Lithuania, all Intrastat declarations must be submitted electronically through a dedicated Intrastat website. To do this, a business must first register online. After submitting an electronic registration application, the business must provide additional documents within three working days and sign a special agreement with the customs authorities.

Amending declarations

If it is necessary to make changes to an already submitted Intrastat declaration, a business should submit a new, corrected declaration. Amendments can be made for both the current and previous calendar years.

A corrective declaration should only include the changed data concerning the goods.

Businesses must submit a revised Intrastat declaration if:

• Changes to net weight, quantity, invoice value, or statistical value exceed 5% of the originally declared amount.
• The value of goods changes due to commercial discounts or other reasons, and it is possible to adjust this data.

Zero declarations

If a business is required to submit monthly Intrastat declarations, it must also submit so-called “zero declarations” for months in which no intra-EU shipments or acquisitions took place. This requirement applies even if there was no trading activity in a given month.

Penalties for non-compliance

In Lithuania, failing to submit Intrastat declarations or delaying their submission can result in financial penalties. For a first-time violation, the fine ranges from 150 to 300 EUR. For repeated violations, the fine can increase to between 800 and 1800 EUR. Therefore, businesses must closely monitor their obligations related to the Intrastat system to avoid these penalties.

VAT rates in Lithuania

In Lithuania, the standard VAT rate is 21% and applies to most goods and services. There are also reduced VAT rates to support certain economic sectors and meet basic social needs:

• 9% rate applies to services such as passenger transport, heating energy, accommodation, and books.
• 5% rate applies to pharmaceutical products, medical equipment for disabled persons, and periodicals.
• A zero rate applies to international and intra-community transport.

For more information on VAT in Lithuania, refer to our article: Value-Added Tax (VAT) in Lithuania.

Summary

Intrastat in Lithuania is a crucial element in monitoring and reporting the trade of goods between EU countries. This system requires businesses to submit monthly declarations about shipments and imports, subject to specific value thresholds. All declarations must be submitted electronically to the appropriate customs office, depending on the business’s location.

Regular and accurate submission of declarations is not only a legal obligation but also supports the collection of essential statistical data, which has a significant impact on economic analysis and development. Businesses must also remember to submit declarations on time, including zero declarations in months with no trading activity, and to correct erroneous reports when necessary.

Adhering to the rules of the Intrastat system is essential to avoid financial penalties and to support transparency and efficiency in international trade.

For questions or additional information, please contact our team of experts, ready to provide assistance and support: Contact us – amavat®.