When must you register for VAT in Lithuania in 2026?
You must register for VAT once your taxable sales in Lithuania exceed €45,000 in the previous and/or the current calendar year. You also have to register when goods bought from VAT payers in other EU states exceed €14,000, when you buy services from foreign businesses, or when you supply services to businesses in other EU states.
Updated 21 October 2026 · Sources: VMI: the small business scheme (SVS) from 1 May 2025, Q&A
What counts towards the €45,000 threshold
| What counts | In the threshold? |
|---|---|
| Taxable goods and services sold in Lithuania | Yes |
| Advances received | No |
| Sales of long-term assets | No |
| VAT-exempt supplies | No |
Other cases that require registration
| Case | Registration |
|---|---|
| Goods from VAT payers in other EU states over €14,000 a year | As a VAT payer (SVS is enough) |
| Buying services from abroad (e.g. ads) | As an SVS VAT payer; file PVM101 by the 25th |
| Supplying services to businesses in other EU states | As a VAT payer (SVS or full) |
What changes once you are a VAT payer
You issue VAT invoices, file the i.SAF registers by the 20th and the VAT return FR0600 by the 25th after each VAT period. All dates are in the tax calendar.
Good to know
- Above €45,000, VAT is due from the sale that crossed the threshold. Until you are registered, the VAT is treated as included in the price: amount × 21/121 (PVMĮ 92 str. 1 d.).
- The threshold is counted per calendar year from 1 January, not over the last 12 months (the rule before 1 May 2025).
- Buying services from abroad and supplying services to EU businesses trigger registration whatever the amount.
- This is an estimate, not tax advice.
Rūta watches the VAT threshold for you
She counts every sale and warns you before you cross the line.
FAQ
Is the threshold counted over 12 months?
Not since 1 May 2025. The previous and the current calendar year are checked: if either is over the threshold, you register.
Do advances count?
No. Advances received, sales of long-term assets and VAT-exempt supplies are not counted.
I bought Facebook or Google ads. Do I need to register?
Yes – as a VAT payer under the small business scheme (SVS) in Lithuania, and you file PVM101 by the 25th for each month with such purchases.
How do I know how close I am?
Rūta counts your sales from the bank statement and invoices and warns you while there is still time to register.