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Lithuania VAT – The Rates & Registration
VAT registration regulations and VAT rates in Lithuania
When doing business in Lithuania, it is necessary to settle taxes in accordance with Lithuanian regulations. At the same time, it is worth remembering that both VAT rates for individual products and services, detailed tax regulations and administrative procedures may differ from those in force in other European countries.
If you want to be absolutely sure that your tax returns are handled correctly and in accordance with local regulations - take advantage of our VAT Compliance services in Lithuania.
When is it necessary to register for VAT in Lithuania?
All entrepreneurs who sell online in Lithuania are required to register for VAT in that country if:
- they use a warehouse located in Lithuania and ship their products from it to their end customers, or
- they have exceeded the distance selling threshold of 10,000 EUR (total for all countries).
Key information about VAT in Lithuania
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21% |
VAT rates in Lithuania The standard VAT rate in Lithuania is 21%. However, some products and services are subject to reduced rates of 9% and 5%. For up-to-date information on VAT rates in Europe, visit the European Commission’s website. |
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Format of the Lithuanian VAT number VAT numbers assigned in different European countries differ in the type and number of characters and the designation of the country of origin. Lithuanian VAT number consists of 14 characters: the two-letter country designation LT and the following sequence of 12 digits. Do you need to get an Lithuanian VAT number? Use our VAT registration in Lithuania service. |
LT123456789012 |
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12345678901 |
Format of the Lithuanian Tax Identification Number (TIN) The tax identification number assigned in Lithuania differs in format from the VAT number. This number consists of a sequence of 11 digits. A tax identification number in this form is assigned only to individuals who are citizens or have a residence permit in Lithuania. |
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Current distance selling threshold in Lithuania At the moment, there is a single distance selling threshold of 10 000 EUR in all EU countries. The total sales made in all EU countries count towards this threshold. Once this threshold is exceeded, you must register for VAT in each country where sales are made. Do you need help with VAT registration or accounting? We can do it for you. |
10 000 EUR |
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35 000 EUR |
The distance sales threshold applicable in Lithuania until 30.06.2021 If you made distance sales in Lithuania before 30.06.2021 and those sales exceeded 35 000 EUR, you should settle the overdue VAT for that period. Did you miss the need to register and the VAT settlement deadline? We can register and settle your VAT retroactively. |
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Threshold for the value of imports into Lithuania, in the Intrastat system If the value of goods imported into Lithuania from abroad during the year exceeds the amount of 550 000 EUR, these imports must be reported in the Intrastat international statistical system. In addition to the basic threshold, Lithuania also has a so-called specific threshold of 7 000 000 EUR. |
550 000 EUR |
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400 000 EUR |
Threshold for the value of exports from Lithuania, in the Intrastat system If the value of exports of goods from Lithuania abroad exceeds the amount of 400 000 EUR, these exports must be reported in the Intrastat international statistical system. In addition to the basic threshold, Lithuania also has a so-called specific threshold of 10 000 000 EUR. |
Additional information on accounting for VAT in Lithuania
- VAT is settled in monthly reporting periods.
- For monthly settlements, VAT returns are due by the 25th day of the month following the month to which the return applies (e.g., the return for January must be filed by February 25, the return for February by March 25, etc.).
- In addition to standard settlements, additional annual VAT returns are required, which must be submitted by October 1 of the following year (e.g., the return for 2022 must be submitted by October 01, 2023).
- For VAT settlement in Lithuania by non-EU companies, fiscal representation in the country is required.
Benefit from our VAT Compliance services in Lithuania
Do you sell online in various European countries? Need to register your business for VAT in Lithuania? Worried about having to fill out a lot of paperwork in Lithuanian and based on Lithuanian regulations that differ from those in your country?
We will do it for you! Without nerves, stress and hundreds of papers.
