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Lithuania raises VAT registration threshold

Increase in resident VAT registration threshold for intra-community acquisitions of goods

Lithuania is to increase the VAT registration threshold for resident businesses who are only acquiring goods from other member states under the reverse charge from €14,000 to €30,000. This will come into effect from 1 January 2023.

Other trading activities will still be subject to the VAT registration threshold of €40,000.  Non-residents have no VAT registration threshold and must register immediately if providing qualifying taxable supplies.

The increase in the threshold is in recognition of the recent sharp rise in inflation, and the aim to lower the administrative burden on small business. The trade in excise goods or new vehicles are excluded.

Read our Lithuanian VAT guide for more background on the local rules.

2023 EU VAT registration & Intrastat reporting threshold

Country VAT Registration thresholds Intrastat thresholds
Resident Non-resident Arrivals Dispatches Arrivals Statistical Dispatches Statistical
EU One-Stop Shop €10,000 €10,000 EU sellers only - - - -
Austria €35,000 Nil €750,000 €750,000 €12m €12m
Belgium €25,000 Nil €1,500,000 €1,000,000 €25m €25m
Bulgaria BGN 100,000 Nil BGN 700,000 BGN 1m €7.3m €14.7m
Croatia HRK 300,000 Nil HRK 2.6m HRK 1.5m HRK 2.6m HRK 1.5m
Cyprus €15,600 Nil €180,000 €55,000 €2.7m €5.8m
Czechia CZK 2m Nil CZK 12m CZK 12m CZK 12m CZK 12m
Denmark DKK 50,000 Nil DKK 7.2m DKK 5.2m DKK 7.2m DKK 5.2m
Estonia €40,000 Nil €230,000 €130,000 €230,000 €130,000
Finland €15,000 Nil €800,000 €800,000 €800,000 €800,000
France Goods €85,800 Services €34,400 Nil €460,000 €460,000 €460,000 €460,000
German €22,000 Nil €800,000 €500,000 €48m €50m
Greece Nil Nil €150,000 €90,000 €150,000 €90,000
Hungary  HUF 12m Nil HUF 170m HUF 100m HUF 5bn HUF 14bn
Ireland Goods €75,000 Services €37,500 Nil €500,000 €635,000 €5m €34m
Italy €65,000 Nil See country guide See country guide See country guide See country guide
Latvia €40,000 Nil €220,000 €120,000 €4m €6m
Lithuania €45,000 Nil €500,000 €300,000 €7m €10m
Luxembourg €35,000 Nil €200,000 €150,000 €4m €8m
Malta Goods €35,000 Other €30,000 Nil €700 €700 €700 €700
Netherlands €25,000 Nil €5m €1m €5m €1m
Poland PLN 207,000 Nil PLN 4m PLN 2m PLN 65m PLN 120m
Portugal Nil Nil €350,000 €250,000 €5m €6.5m
Romania RON 445,500 Nil RON 1m RON 1m RON 10m RON 20m
Slovakia €49,790 Nil €1m €1m €1m €1m
Slovenia €50,000 Nil €140,000 €200,000 €4m €9m
Spain Nil Nil €400,000 €400,000 €400,000 €400,000
Sweden SEK 80,000 Nil SEK 9m SEK 4.5m SEK 9m SEK 4.5m
Non-EU
Iceland ISK 2m
Montenegro €30,000 n/a n/a n/a n/a
Norway NOK 50,000 Nil n/a n/a n/a n/a
Russia RUB 8m (on application) Nil n/a n/a n/a n/a
Switzerland CHF 100,000 CHF 100,000 global income n/a n/a n/a n/a
Turkey Nil Nil n/a n/a n/a n/a
UK (Northern Ireland - EU Intrastat only) £85,000 Nil £500,000 £250,000 n/a n/a

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