Lithuanian VAT returns

Once registered for value added tax (VAT) in Lithuania, businesses must declare all taxable transactions and remit any VAT due to the State Tax Inspectorate (Valstybinė mokesčių inspekcija – VMI).

How often are Lithuanian VAT returns required?

Lithuanian VAT returns are generally filed on a monthly basis. In certain cases, small taxable persons may qualify for simplified reporting schemes, subject to VMI approval.

VMI assigns filing obligations at the time of VAT registration and may revise them based on turnover, business activity, or compliance history.

Lithuanian VAT returns deadline

VAT returns must generally be submitted by the 25th day of the month following the end of the reporting period.

Payments of any VAT due must also be made by this same deadline.

Lithuania uses standardized electronic VAT return forms submitted through VMI’s online system (My VMI/EDS).

Lithuanian VAT ledgers

VAT-registered businesses in Lithuania must maintain comprehensive VAT records, including:

Sales and purchase invoices
EU Sales Lists (recapitulative statements), where applicable
Import and export documentation
Accounting records and journals supporting VAT calculations
Intrastat reports, where thresholds are exceeded

Records must generally be retained for at least 10 years and must be made available for inspection by VMI upon request.

Lithuanian VAT payments deadline

VAT payments are due on the same date as the VAT return filing deadline (generally the 25th day following the reporting period).

Late payments may result in interest charges, late-payment penalties, and additional sanctions under Lithuanian VAT law.

What Lithuanian VAT can be deducted?

Input VAT may generally be reclaimed on goods and services used for taxable business activities, including:

Goods purchased for resale
Capital assets and business equipment
Professional services, utilities, and overhead costs
Import VAT on goods used in taxable supplies
Pro rata deductions for mixed-use expenses where permitted

Input VAT is not deductible on private or non-business expenses. Specific restrictions may apply to certain expenses, such as passenger vehicles, entertainment costs, and non-business benefits.

Where are Lithuanian VAT returns filed?

All Lithuanian VAT returns must be submitted electronically through VMI’s online system using the taxpayer’s secure login credentials.

VAT payments are typically made via bank transfer to the designated State Treasury account.

Lithuanian VAT penalties

Penalties may apply for VAT noncompliance, including:

Late filing penalties for overdue VAT returns
Interest on late VAT payments
Penalties for incorrect, incomplete, or misleading VAT returns
Additional sanctions in cases of repeated noncompliance or tax evasion

VMI publishes guidance on applicable penalty rates and enforcement procedures, which may change over time.

How are Lithuanian VAT credits recovered?

If input VAT exceeds output VAT for a given reporting period, the resulting VAT credit may be:

Carried forward to offset future VAT liabilities, or
Refunded by VMI, subject to statutory conditions and review

Refunds are typically processed within 30 days, although this period may be extended if VMI conducts additional checks or requests supporting documentation. Processing times may vary depending on the taxpayer’s compliance profile and the size of the refund claim.

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