See also :
– VAT insight in Lithuania
VAT rates in Lithuania


Competent Authority :

Vilnius Territorial Customs Office
Naujoji Riovoniu st. 3
LT-03153 Vilnius

Kaunas Territorial Customs Office
Jovaru st. 3
LT-45700 Kaunas

Klaipeda Territorial Customs Office
S. Neries st. 4
LT-92228 Klaipeda


The relevant customs office is based on the place where the trader is registered.

Expected submission date :

Intrastat declarations must be submitted monthly and are due on the 10th business day of the month following the reporting period. If the due date falls on a weekend or a public holiday, the due date is the next business day. The due dates for 2018 can be /

Usually starts when :

When the threshold is reached : following month

Notification to new PSI : YES

Usually ends with :

End of year following last due declaration

Does administration from Lithuania reminds for non-submitted declaration ?

Lithuania has an automated system for reminders?   YES

1st reminder : 1 working day

2nd reminder : 5 working days

3rd reminder : last working day of the month

Thresholds of intrastat exemption in Lithuania :

Simplified declaration : EUR 150,000

Standard declaration : EUR 6 000 000

Extended declaration :

Simplified declaration : EUR 250,000

Standard declaration : EUR 3 000 000

Extended declaration :

Penalties for non-submitted or incomplete INTRASTAT declarations in Lithuania :

Non submission : YES

Repetitive non-submission : YES

False or incomplete data : YES

Amount of penalties : from EUR 150 to EUR 1,800

Intrastat submission with paper in Lithuania :

Only under 21 lines per declaration.

The declarations (UPS-01 and UPS-02) can be downloaded from

Electronic submission of intrastat in Lithuania :


Prior registration is required

Corrective intrastat declarations in Lithuania :

Corrections  are made by completing a new declaration (UPS-01 and/or UPS-02), only containing information about goods for which the data is being amended. Corrections to a declaration may be made for the current and the previous calendar year.

Traders are required to submit a corrective Intrastat declaration if:

• The correction relates to the net weight and/or quantity and/ or invoice value and statistical value : variation is 5% or more of the declaration

• The value of the goods changes due to commercial discounts or other reasons and it is possible to correct the data.

NIL intrastat declarations in Lithuania :

YES – event if no activity

VAT and intrastat compliance in Lithuania

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Intrastat in EU

Instrastat in Austria
Intrastat in Belgium
Intrastat in Bulgaria
Intrastat in Cyprus
Intrastat in Czechia
Intrastat in Germany
Intrastat in Denmark
Intrastat in Estonia
Intrastat in Greece
Intrastat in Spain
Intrastat in Finland
Intrastat in France
Intrastat in Croatia
Intrastat in Hungary
Intrastat in Ireland
Intrastat in Italy
Intrastat in Lithuania
Intrastat in Latvia
Intrastat in Luxembourg
Intrastat in Malta
Intrastat in the Netherlands
Intrastat in Poland
Intrastat in Portugal
Intrastat in Romania
Intrastat in Sweden
Intrastat in Slovenia
Intrastat in Slovakia
Intrastat in United Kingdom

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