EU Member StateYes
Standard rate of VAT21%
Reduced rates5% / 9%
VAT identification number formatLT 123456789 10 11 12
VAT registration limit established businessesEUR 45,000
VAT registration limit non-established businessesNil
VAT registration limit distance salesEUR 35,000
VAT return periodsMonthly or half-yearly
Annual returnsNo
Intrastat thresholds: dispatches and arrivalsEUR 250,000 for arrivals and EUR 150,000 for dispatches
EC Sales Lists frequencyMonthly
EC purchase listsNo
Other reporting requirementsNo
VAT recovery by non-established non-EU businessesAllowed for non-EU countries on the basis of reciprocity. Currently Lithuania has a reciprocity agreement with Armenia, Canada, Croatia, Iceland, Norway , Switzerland and Turkey.
Expenses on which VAT is not recoverableMost countries including Lithuania restrict input tax recovery on certain items. This may include costs related to cars and employee and business entertainment. Please contact Accordance for further details.
Reverse ChargeThe reverse charge mechanism applies to the majority of cross border services.
Extended reverse chargeServices provided by a non-established to customers established in Lithuania are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in Lithuania.
Fiscal representative required for non-EU businessesA business established in a country outside the EU must appoint a tax representative to register for VAT in Lithuania.
Use and enjoyment rulesUse and enjoyment rules apply in Lithuania. Please contact us for details.
Local addressAccordance
Statute of limitationsRecovery of VAT by the tax authorities: The period is 5 years. Deduction and refund of VAT: The period is 5 years.

This information is correct at the time of publishing (January 2020) but may change at any time. This listing is produced for general guideline purposes only – for detailed information about any particular country and/or threshold, please contact us.