Your professional business partner in Lithuania

TIMEVAT help foreign companies in most industries with registration, reporting and compliance in Lithuania. We are your VAT experts and consultants towards the Lithuanian authorities.

If a company not established in Lithuania is providing ‘taxable supplies’ of goods or services in Lithuania, it may have to obtain a non-resident Lithuanian export VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for Lithuanian export VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

All businesses with any commercial activity in Lithuania must therefore assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Lithuania. Some of the most common examples are:

  • Importing goods into Lithuania from outside the European Union
  • Buying and selling goods in Lithuania (excluding domestic reverse charge)
  • Selling goods from Lithuania which are delivered to customers outside of Lithuania (business or private customers)
  • Acquiring goods in Lithuania from another EU country (Intra-community acquisitions)
  • Holding inventory in Lithuania for sale, distribution or consignment
  • When total E-commerce sales of goods to consumers in EU, exceeds the threshold of € 10,000 companies are now eligible for signing up for (One-stop-shop) called the OSS scheme by SKAT.

If you already do business or plan to do business in Lithuania, you should contact TIMEVAT immediately. We speak the language, have easy access to the Lithuanian authorities and now the procedures. Please contact us for advise and assistance.

VAT Rates, Formats & Thresholds

VAT RatesVAT DesignationVAT Number FormatDistance Selling ThresholdIntrastat Threshold
21%(Standard)PVMLT123456789 **)€ 10,000 *)€ 500,000(Arrivals)
5/9%(Reduced)€ 300,000(Dispatches)

*) As of 1st of July 2021 companies are eligible to sign up for (One-stop-shop) the OSS scheme by SKAT when the total annual EU sales exceeds the threshold of € 10,000.

**) The VAT number is 9 or 12 digits.

VAT return periods

Annual returns

EC Sales Lists frequency

EC purchase lists

Other reporting requirements

Reverse charge
Lithuania applies an extended reverse charge that applies to a wide range of goods and services. Please contact us if you would like details of how the extended reverse charge applies in Lithuania.

Fiscal repræsentation
A business established in a country outside the EU must appoint a tax representative to register for VAT in Lithuania.