A tax period is a calendar month.
The tax authorities may grant a right to a VAT payer to have a semi-annual tax period if all the income of the VAT payer from the economic activities during the preceding calendar year does not exceed LTL 200,000 (approximately EUR 58,000).
Quarterly VAT returns are filed by VAT payers that supply services by electronic means which are subject to the special taxation scheme.
Annual VAT returns are submitted if, after the end of the calendar year concerned, adjustments have to be made. Corrections of input VAT related to actual data on VAT-exempt and VAT-taxable turnover have to be made in annual VAT returns.
If the tax period is a calendar month, VAT returns must be filed by the 25th day of the next month.
If the tax period is a calendar half year, VAT returns must be filed by the 25th day of the first month following that period.
If the tax period is a calendar quarter, VAT returns must be filed by the 20th day of the first month following that period.
Annual VAT returns must be filed by 1 October of the following year.
Intrastat and EC Sales Lists
The Intrastat discloses details of movements of goods between Member States which take place for commercial reasons, recording the movement whenever goods enter the territory of Lithuania from other Member States or leave it to other Member States.
Declaration must be filed monthly once the annual threshold is exceeded.
The due date for submission is the 10th business day of the month following the reference period.