Lithuania VAT Compliance Guide
Lithuania applies a standard VAT (PVM) rate of 21% (reduced 9% / reduced 5%) under the PVM įstatymas. The compulsory registration threshold is €45,000 annual turnover. Filing is monthly. Lithuania operates the i.SAF (Standard Audit File) real-time VAT reporting system: since 2024, VAT-registered businesses must submit detailed invoice-level sales and purchase data to the State Tax Inspectorate (VMI) on a near-real-time basis, modelled on the Lithuanian SAF-T framework.
Lithuanian VAT compliance is shaped by the i.SAF reporting system — a near-real-time digital reporting layer that requires businesses to submit invoice-level transaction data to VMI. The rates are 21% standard, 9% on certain goods and services (books, heating, accommodation), and 5% on essential foodstuffs, books, and passenger transport. The €45,000 threshold is moderate. The i.SAF system, fully operational since 2024, is Lithuania's implementation of structured digital VAT reporting, aligned with the EU ViDA direction. The practical challenge is ensuring every invoice is captured with the correct supplier PVM kodas (VAT number), rate, and line-item detail so the i.SAF submission is complete and reconcilable.
VAT Rates
| Rate | Applies To |
|---|---|
| 21% | Standard rate — most goods and services |
| 9% | Reduced — books (including e-books), heating (district heating, firewood), accommodation, certain pharmaceuticals and medical devices |
| 5% | Super-reduced — essential foodstuffs (bread, milk, eggs, meat, vegetables), books, periodicals, passenger transport, certain social housing |
| 0% | Intra-community supplies, exports, international transport |
Registration Thresholds
| Scheme | Threshold |
|---|---|
| Domestic turnover | €45,000 rolling 12-month period — register before exceeding it |
| Distance sales / cross-border services (EU) | €10,000 combined annual threshold across all EU Member States |
| Non-established businesses | Register before making any taxable supply in Lithuania |
Filing Requirements
VAT return (PVM deklaracija)
Monthly filing via the VMI (State Tax Inspectorate) electronic system. Payment due by the 25th of the month following the tax period. VIES is integrated into the monthly return.
i.SAF (Standard Audit File) reporting
Since 2024, VAT-registered businesses must submit detailed invoice-level sales and purchase data to VMI via the i.SAF system. Submissions are near-real-time (or within 5 days depending on transaction type), modelled on the Lithuanian SAF-T framework. This is Lithuania's CTC equivalent.
Intrastat
Required when intra-EU trade of goods exceeds annual thresholds (currently €800,000 for dispatches / €350,000 for arrivals).
E-Invoicing Status
Lithuania does not yet mandate a full B2B / B2G continuous transaction control (CTC) e-invoicing regime in the strict sense, but the i.SAF system (operational since 2024) achieves similar transparency by requiring near-real-time invoice-level data submission. Lithuania is expected to follow the EU ViDA direction for structured e-invoicing. Peppol access points are available for cross-border structured invoices.
Key Deadlines
VAT return + payment: 25th of the month following the tax period. i.SAF: near-real-time (within 5 days of transaction). Intrastat: monthly by the 25th.
How Nika Helps
Nika reads every supplier invoice that arrives in the inbox, captures all fields — including the supplier PVM kodas, the correct Lithuanian VAT rate (21% / 9% / 5%), and the line-item detail required for i.SAF reporting — and files the original PDF the same day, from {price} per processed invoice. That gives the accountant clean, reconcilable records to prepare the PVM deklaracija and i.SAF submission. Nika does not transmit to VMI or the i.SAF system — that remains the accountant's responsibility.
What is i.SAF in Lithuania?
i.SAF (Standard Audit File) is Lithuania's near-real-time VAT reporting system, operational since 2024. VAT-registered businesses must submit detailed invoice-level sales and purchase data to VMI within 5 days of each transaction (or in near-real-time). It is modelled on the Lithuanian SAF-T framework and serves as Lithuania's continuous transaction control (CTC) equivalent.
What are the Lithuanian VAT rates?
21% standard rate on most goods and services, 9% on books, heating, accommodation, and certain pharmaceuticals, and 5% on essential foodstuffs, books, periodicals, and passenger transport. The 0% band covers intra-community supplies, exports, and international transport.