Lithuania

Turnover threshold

35,000 EUR

Standard VAT rate

21%

Measurement period

rolling 12 months period

Lithuanian VAT for digital service providers

For digital services, telecommunication services or broadcasting services supplied B2B (business-to-business), the place of supply is the place where the recipient is established. No Lithuanian VAT should be charged and the reverse charge may apply unless a supplier and a customer are both established in Lithuania.

For digital services, telecommunication services or broadcasting services, supplied to final consumers (B2C) context, effective 1 January 2015 until 31 December 2018, Lithuanian VAT was due for supplies to customers that are permanent residents in Lithuania irrespective of where the supplier is established. Starting from 1 January 2019, different rules apply for nonresident and resident service providers.

Until 31 December 2018, a nonresident supplier that supplies B2C digital services was required to register for and charge Lithuanian VAT on these supplies. However, effective 1 January 2019, the digital services, telecommunication services or broadcasting services shall not be deemed to be provided in the territory of the country (i.e., no Lithuanian VAT shall be charged), when all the following conditions are met:

Mini One-Stop Shop

The optional simplification measure called the “Mini One-Stop Shop” (MOSS) with respect to digital services, telecommunication services and broadcasting services supplied in a B2C context. The supply of these services is generally considered as taking place in the Member State of the customer, not the Member State of the supplier.The MOSS scheme allows all taxable persons supplying digital services, telecommunication services or broadcasting services to nontaxable persons in EU Member States in which they do not have an establishment, to account for the VAT due on those supplies via a web portal in the Member State in which they are identified. The MOSS allows qualifying taxable persons to avoid registering in each Member State of consumption. The MOSS simplification is available both for taxable persons established in the EU and outside the EU. The MOSS generally mirrored the scheme that was in place for non-EU established suppliers of electronically supplied digital services, telecommunication services or broadcasting services supplied to final consumers. Persons already registered under the pre-existing scheme for electronically supplied digital services, telecommunication services or broadcasting services, should retain their existing individual VAT identification numbers for the purposes of the MOSS.

VAT rates

The term “taxable supplies” refers to supplies of goods and services that are liable to a rate of VAT.

The standard rate of VAT applies to all supplies of goods or services, unless a specific measure provides a reduced rate, the zero rate or an exemption.

The VAT rates are as follows:

Late – registration penalties