Lithuanian Intrastat

In addition to VAT returns, foreign companies trading in Lithuania may be required to complete a statistical report, or ‘Intrastat’, on the movement of goods across the national borders. This can include both sales to other companies, but also the movement of goods by the same company.

When do Lithuanian Intrastat reports have to be completed?

If resident or non-resident companies move goods across the Lithuanian national border to or from other EU countries, there may be a requirement to complete monthly Intrastat reporting.

Intrastat filings list the goods sent out of Lithuania, ‘dispatches’, as well as goods brought into Lithuanian, ‘arrivals’. It is a system introduced by Lithuania with the 1993 launch of the EU free trade market since customs borders and reporting were withdrawn. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).

What are the Lithuanian Intrastat reporting thresholds?

All VAT-registered businesses must include the total value of dispatches and arrivals from other member states in their VAT return.

Intrastat returns only need to be completed once the reporting thresholds are exceeded.

The 2016 threshold for Lithuanian Intrastat arrivals is €280,000. The threshold for Lithuanian Intrastat dispatches is €170,000.

Lithuanian Intrastat thresholds (per annum)

Arrivals Dispatches
€280,000 €170,000

What information is included in a Lithuanian Intrastat filing?

Each movement of goods across the Lithuanian national border to another EU country must be listed.

This shipment lists should include the trade classification, means of transport, value, quantity, weight, commodity code and country of arrival or dispatch.

When should Lithuanian Intrastat be filed?

Intrastats are submitted either in hard copy to one of the local customs offices (Form UPS-01 for dispatches and Form UPS-02 for arrivals), or electronically through the Customs website within 10 working days of the end of the month to which they relate.

There may be minor infringement penalties for late filings.

Need help with your Lithuanian VAT compliance?

Researching Lithuanian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.