Muitinė ir prekyba·Valsts ieņēmumu dienests·prieš 3 savaites
Declarants file outward-processing declarations in EDS–EMDAS–AES with a 20–240 minute service time; simplified permits go through EDS–EMDAS–AES and general permits through the EU Customs Decisions System.
Muitinė ir prekyba·Valsts ieņēmumu dienests·prieš 3 savaites
Traders file transit declarations in EDS–EMDAS–TKS with a 20–90 minute service time; invalidating a transit declaration after release takes a free-form application with a 10-day standard time.
Pelno ir pajamų mokestis·Valsts ieņēmumu dienests·prieš 3 savaites·3 dokumentai
Liquidators file the approved closing statement in EDS within one month; the final corporate tax declaration and payment follow by the 20th of the month after the closing balance sheet is approved.
Muitinė ir prekyba·Valsts ieņēmumu dienests·prieš 3 savaites
Declarants and representatives file amendment, cancellation and duty-adjustment requests in EDS–EMDAS–AIS; the customs authority decides on duty adjustments after checking the evidence.
Deklaravimas, registracija ir baudos·Valsts ieņēmumu dienests·prieš 1 mėnesį
The stated time for a tax settlement varies from one month to 150 days in an audit, and from two to four months in a notified tax control before its invoice.
Muitinė ir prekyba·Valsts ieņēmumu dienests·prieš 1 mėnesį
VID’s form requests the planned customs location and date. Its warning on unused numbers should be read with the Union Customs Code’s annulment conditions.
Deklaravimas, registracija ir baudos·Valsts ieņēmumu dienests·prieš 1 mėnesį
Published service times vary by tax and filing trigger. Employer social-contribution refunds are described as taking 15 days on request, subject to how overpayments are allocated.
Muitinė ir prekyba·Valsts ieņēmumu dienests·prieš 1 mėnesį
VID describes an EMDAS declaration route unless the general procedure is required. It lists the cases needing an application through the EU customs decision system.
Muitinė ir prekyba·Valsts ieņēmumu dienests·prieš 1 mėnesį·2 dokumentai
VID will maintain a public register. Providers should prepare evidence of eligibility, qualifications or experience and the information required for an EDS application.
Muitinė ir prekyba·Valsts ieņēmumu dienests·prieš 1 mėnesį
Processing ranges differ by authorisation. Transit simplifications can take 100–150 days, while inward and outward processing guidance gives 15–30 days.
Sandorių kainodara·Valsts ieņēmumu dienests·prieš 1 mėnesį
The period runs from the start of the APA procedure. If agreement has not been reached, continuation depends on whether further negotiations remain worthwhile.
PVM / GST / netiesioginiai mokesčiai·Valsts ieņēmumu dienests·prieš 2 mėnesius
VID explains eligibility, supporting documents and electronic submission. Its five-working-day service time is qualified where additional information needs assessment.
Akcizai ir aplinkosaugos mokesčiai·Valsts ieņēmumu dienests·prieš 2 mėnesius
VID’s service guidance identifies “Pieņemts” and “Pieņemts precizējums” as the submission statuses. Excise movement reports remain due on the 15th of the following month.
Muitinė ir prekyba·Valsts ieņēmumu dienests·prieš 2 mėnesius
VID offers updated transit accompanying-document and goods-list templates, plus a TAD continuation sheet. The downloads are dated 21 August 2026.
Muitinė ir prekyba·Valsts ieņēmumu dienests·prieš 2 mėnesius
The expanded product list applies from 8 August 2026. Customs classification, origin and the chosen procedure determine whether a consignment is covered.
Akcizai ir aplinkosaugos mokesčiai·Valsts ieņēmumu dienests·prieš 2 mėnesius
VID explains how importers should work with producers and accredited verifiers ahead of the first CBAM declaration, due on 30 September 2027 for 2026 imports.
Muitinė ir prekyba·Valsts ieņēmumu dienests·prieš 2 mėnesius·2 dokumentai
A ruling on Kuwaiti-origin jet fuel rejects the argument that retaining non-Union customs status removes the Russian-transit prohibition.
Muitinė ir prekyba·Valsts ieņēmumu dienests·prieš 2 mėnesius
EU bilateral safeguards apply from 6 August 2026. The applicable treatment depends on product category, non-preferential origin and available tariff quota.
Muitinė ir prekyba·Valsts ieņēmumu dienests·prieš 2 mėnesius
VID sets out how to apply for TIR consignor status. Applicants must meet compliance, financial and guarantee-association conditions before authorisation.