All Lithuanian VAT registered businesses that have intra-EU acquisitions or dispatches in excess of the Intrastat thresholds (see 28.1) will be required to file monthly Intrastat returns for acquisitions, dispatches or both.
Intrastat (Intra-EC Trade Statistics) is the special data system for collecting statistics on the trade of goods between EU member states. The concepts 'arrivals' and 'dispatches' are used for Intrastat purposes, instead of imports and exports.
Declarations can be filed electronically or in paper format where the declaration contains fewer than 21 lines.
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Web page updated on 17 Mar 2025 16:29