The main reporting obligation for all Lithuanian VAT registered entities is the periodic VAT return, which is filed on a monthly basis (subject to the exceptions below). The deadline for the monthly VAT return and payment of the VAT due is the 25th of the following month.
Businesses with taxable supplies not exceeding €300,000 in the preceding calendar year can opt to file quarterly VAT returns.
Businesses that are registered because they make acquisitions of goods and services from other EU member states, and businesses that receive reverse charge services are
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Web page updated on 17 Mar 2025 17:22