Lithuanian EC Sales list
If a Lithuanian VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return may be required. These may also be known as recapitulative statements.
This is in addition to the regular Lithuanian VAT return or Lithuanian Intrastat. ESLs can be submitted by using Form FR0564 or electronically through the STI website using the Electronic Declaration System.
When do Lithuanian EU Sales List reports have to be completed?
If a Lithuanian VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Lithuanian border, then this may have to be reported in the ESL. There is no reporting threshold.
When should Lithuanian ESL’s be filed?
ESL’s are filed in Lithuania on a monthly basis. The filing date is the 25th of the month following the reporting period end.
There may be a fine of up to LTL500 (EUR145) for late or incorrect Lithuanian ESL 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.
Latest Lithuanian news
February 10, 2019
Lithuanian is to permit businesses with sales below €300,000 per annum to switch to quarterly VAT returns. Currently, they must file monthly returns.
January 25, 2019
The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies. The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.
January 09, 2019
The EU VAT Directive has been updated from 1 January 2019 to introduce a voluntary generalised reverse charge measure on domestic transactions in member states.
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