VAT Country Database
Lithuania
| Lithuania (LT) | |
| Country Name | Lithuania |
| Is it located in the EU | Yes |
| Standard tax rate | 21% |
| Reduced Tax rate | 5% / 9% |
| Format of VAT ID | LT 123456789 10 11 12 |
|
VAT registration criteria for sales in EU-affiliated companies |
EUR 45,000 |
|
VAT registration standard for sales in non-EU-affiliated companies |
No |
|
VAT registration criteria at remote location |
EUR 35,000 |
| VAT filing period | monthly or semi annual |
| Annual final accounts | none |
|
Intra-stat amount basis: sending / receiving goods |
sending→EUR 280,000 recieving→EUR 200,000 |
|
EC sales list report frequency |
Every month |
| EC Purchase List | None |
|
Necessity of other reports |
None |
| Possibility of VAT refund by non-EU-located company | It is recognised by recipiroity |
|
VAT refund supplementary expenses |
The majority of countries, including Lithuania, limit deductions for certain items, for example, cars |
| Reverse charge |
Applies to most cross border services |
| Domestic reverse charge | Services not provided to customers established in Lithuania are subject to the reverse charge system and VAT customer accounts |
|
Necessity of non tax exemption system by non-EU companies |
Companies established in countries other than the EU must appoint a tax agent to register with VAT in Lithuania.
|
| Rules of actual benefits |
In Lithuania, usage rules and amusement rules apply. |
|
Expiration date of VAT refund |
VAT refund period is 5 years |
|
The deduction for VAT is 5 years |
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