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LithuaniaVMI

VMI outlines phased VAT changes for marketplaces and one-stop shops

VMI describes a 2027 start for most provisions of Law XV-1036, with specified articles following in July 2029 and separate transition dates for energy supplies and call-off stock.

By Taxxa AI OyPublished 7 August 2026

Tax

Industry: Across industries

Lithuania’s State Tax Inspectorate (VMI) says most provisions of VAT amending Law XV-1036 will take effect on 1 January 2027, while Articles 1, 3, 5–7, 9 and 10 of the amending law will take effect on 1 July 2029VMI. The law, adopted on 18 June 2026, implements provisions of the EU’s VAT in the Digital Age directive.

For online marketplaces facilitating sales by suppliers established outside the EU, VMI describes an extension of deemed-supplier treatment from 1 January 2027. Alongside supplies to EU consumers, the treatment will cover supplies to certain EU taxable persons and non-taxable legal persons whose acquisitions are outside the scope of VAT. The extension is therefore tied to the status of the customer as well as that of the underlying supplier.

VMI also sets out a temporary expansion of the Union One Stop Shop scheme. From 1 January 2027 until 30 June 2028, suppliers will be able to opt to use that scheme for natural gas, electricity, heating and cooling suppliesVMI. The letter says a new expanded Union scheme can be used for those supplies from 1 July 2028.

Call-off-stock arrangements have their own transition. VMI says the special provisions and procedures will apply only to goods dispatched to another EU member state by the taxable person, or on its behalf, by 30 June 2028VMI. The final end date for using those procedures is 30 June 2029VMI.

The letter also describes a clarification of the EUR 10,000 annual threshold for intra-EU distance sales. Only goods dispatched from the member state where the supplier is established enter that calculation; sales from stock held in another member state are excludedVMI. It further states that users of Lithuania’s small-business scheme cannot use the Import One Stop Shop.

These are separate application dates for different parts of the package, as set out in VMI’s explanation.

The legal basis is VAT amending Law XV-1036 and Council Directive (EU) 2025/516, amending Directive 2006/112/EC.

Map the separate VMI application dates to marketplace sales, OSS energy supplies and call-off stock.

Sources