Lithuania VAT registration threshold
Lithuania VAT registration threshold is 45000 EUR, in force since 1 May 2025, cited to VMI (State Tax Inspectorate) notice. Last checked against the official source on 8 Aug 2026.
Official source: VMI (State Tax Inspectorate) notice · Last checked 2026-08-08 · source fingerprint
The turnover at which VAT/GST registration becomes compulsory in Lithuania, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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Lithuania, as JSON
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# 402 Payment Required + x402 quote; pay it with x402-fetch, x402-axios or any x402 client
# History: https://euroref.dev/v1/lt/vat-registration-threshold/history?from=2020-01-01
# Provenance: https://euroref.dev/provenance/lt/vat-registration-threshold| Current value | 45000 EUR |
|---|---|
| In force from | 2025-05-01 |
| Official source | VMI (State Tax Inspectorate) notice 'Dėl PVM įstatymo Nr. IX-751 pakeitimo įstatymo ir su juo susijusių pakeitimų nuo 2025-05-01': threshold EUR 45,000 with 'atsižvelgiama į praėjusių ir einamųjų kalendorinių metų metinės apyvartos dydžius', EU small businesses via 'EX' identifier within EUR 100,000 Union turnover; figure corroborated by the European Commission SME page ('The national annual threshold in Lithuania is 45 000 EUR'). |
| Last verified | 2026-08-08 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: Calendar-year basis since 1 May 2025: registration/loss of exemption is tested against annual turnover of the PREVIOUS and the CURRENT calendar year — VMI: 'metinės apyvartos dydis skaičiuojamas už kalendorinių metų laikotarpį ir atsižvelgiama į praėjusių ir einamųjų kalendorinių metų metinės apyvartos dydžius' (for 2025 the count started 1 Jan 2025). Before 1 May 2025 the test was the last 12 rolling months — engines still applying rolling-12 are stale. NON-ESTABLISHED SUPPLIERS: Foreign taxable persons (užsienio apmokestinamieji asmenys) must register from the start of taxable activity in Lithuania — the EUR 45,000 threshold does not apply to them (PVMĮ Art. 71-1). Exception since 1 May 2025 (Directive (EU) 2020/285 transposition by Law No XV-155): an EU-established small enterprise holding an 'EX'-suffixed identifier from its home state may apply the Lithuanian exemption if its Union annual turnover does not exceed EUR 100,000 and Lithuanian turnover does not exceed EUR 45,000, filing quarterly reports; non-EU businesses remain at nil threshold. IMPORTED DIGITAL SERVICES: Zero threshold for imported B2C digital/TBE services: a non-EU supplier owes 21% Lithuanian VAT from the first sale to a Lithuanian consumer and may use non-Union OSS; EU suppliers have the separate EUR 10,000 EU-wide TBE/distance-sales micro-threshold. The EUR 45,000 threshold never shelters a foreign digital seller outside the EU SME scheme. The EUR 45,000 figure itself is not new (it has stood since euro-era Art. 71), but Law No XV-155 replaced the wording of Art. 71 wholesale from 1 May 2025, changing the measurement period from rolling-last-12-months to previous+current calendar year — effective_from reflects the current wording. Related-persons aggregation: Lithuanian law aggregates turnover of connected persons for the threshold (a controlling person's several entities cannot each claim 45,000) — a rule engines routinely miss. Note also the separate EUR 14,000 intra-EU acquisitions threshold in the same Act is a different figure often confused with the registration threshold. Verified pages loaded this session: VMI notice and e-seimas consolidated register entry for IX-751 (the e-seimas page served only the structural table of contents, so the operative verbatim wording is taken from the tax authority's own notice). Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.
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Other Lithuania series: Policy interest rate · Value added tax (PVM) · National minimum wage (MMA) · Public holidays · Consumer price index (annual inflation) · Corporate income tax (pelno mokestis) · Withholding tax rates · Personal income tax (GPM) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory default interest (palūkanos, CK 6.210)
The same figure elsewhere: Luxembourg · Malta · Netherlands · Norway · Poland · all 34