Lithuania VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions that are relevant for VAT purposes during the reporting period. Even if no taxable activities are carried out in a given period, a nil VAT return must still be submitted.

Deadlines and Frecuency

In Lithuania, it is important to note that VAT returns and Control Statement (ledger) returns are submitted separately and follow different due dates:

• Ledger returns are due by the 20th day of the following month, while VAT returns follow the specific deadlines outlined below.
• VAT returns are due by the 25th day of the following month (monthly, quarterly or bi-annual). In some cases, when an adjustment of the deductible input VAT is needed, an annual VAT return will be due by 1 October of the following calendar year.

If your Lithuanian VAT return results in a payable position, the VAT payment must be paid by the same deadline as the return submission. VAT payments are made via bank transfer, and accurate and timely payment is essential to ensure compliance and avoid penalties. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If your return results in a credit position, the excess input VAT can either be carried forward to the next period or refunded upon request in the VAT return itself, subject to verification by the Lithuanian tax authorities. Your Marosa team will provide you with the necessary information and guide you through the required steps.

VAT Manual

Find additional information in our VAT manual VAT in Lithuania.

VAT Templates

Below you’ll find VAT templates available in English: