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.
Latest Lithuanian news
August 29, 2018
Lithuania has proposed reclassificying foodstuffs from the 9% reduced VAT rate to 5%. The standard VAT rate in the Baltic state is 21%. The...
April 5, 2018
European countries are increasingly demanding detailed electronic VAT transactional reporting from businesses to help them efficiently track tax due and reduce significant tax evasion....
March 14, 2018
Lithuania is to launch its delayed Standard Audit File for Tax (SAF-T) in July 2018. SAF-T was original introduced to the country in 2016...
- Czech Republic
- United Kingdom