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LithuaniaEtar

Lithuania restates VAT taxable-period rules; new order live 25 November

VAT payers elect monthly, quarterly, half-yearly or custom periods by notice before the period starts; crossing EUR 300,000 flips quarterly payers to monthly automatically.

By Taxxa AI OyPublished 27 October 2026

Tax

Industry: Across industries

A VAT payer may use one of four taxable periods: a calendar month, a calendar quarter, a calendar half-year, or a custom period.E TAR A custom period may not exceed 60 daysE TAR, and the first period of the payer's financial year must start and the last one must end together with the corresponding calendar year. The restated procedure, issued as State Tax Inspectorate order No VA-75E TAR of 27 October 2026E TAR, enters into force on 25 November 2026E TAR.

A payer moves between periods by notifying the tax administrator electronically through VMI Savitarna before the new period starts.E TAR A valid notice identifies the payer by name and identification number, is dated, specifies the requested period — for a custom period, the start and end of every period in the calendar year plus the patronising or foreign taxable person's details and the reasons — and gives the date from which it applies. A newly VAT-registered person wanting a monthly or quarterly period immediately may notify by the 10th day of the month following registration.E TAR

Monthly periods are open to quarterly non-natural persons, to natural persons on half-yearly periods, and to payers on custom periods.E TAR Quarterly periods are open to payers other than natural persons whose economic-activity revenue for the previous calendar year did not exceed EUR 300,000E TAR, and to newly established payers other than natural persons expecting no more this yearE TAR. Half-yearly periods are open to natural persons on monthly periods.E TAR Custom periods are open to legal and foreign taxable persons on monthly or quarterly periodsE TAR and to newly established payers where a foreign patron's or their own reporting specifics make it convenient.

Effect dates follow the calendar. Monthly periods for non-natural persons start at the next quarter (1 April, 1 July, 1 October or 1 January)E TAR; for natural persons, at the next half-year (1 July or 1 January), or from registration for newly registered natural personsE TAR; from a custom period, from the next 1 January. Quarterly periods start after a quarter ends on the same quarter datesE TAR; half-yearly periods on 1 July or 1 JanuaryE TAR; custom periods on the next 1 JanuaryE TAR. The administrator confirms the change or refusal through VMI Savitarna within three working days.E TAR A changed period lasts until the payer is deregistered; re-registered payers file a fresh notice.

Two switches happen without any notice. Payers on quarterly, half-yearly or custom periods that acquire intra-EU goods or services subject to domestic reverse charge under PVM įstatymo 95 straipsnio 2 dalis move to monthly periods from the start of the quarter, half-year or calendar year of the acquisition.E TAR Quarterly payers other than newly established ones whose prior-year revenue exceeded EUR 300,000 move to monthly periods from the start of the next yearE TAR; newly established quarterly payers exceeding EUR 300,000 during the year move to monthly periods from the start of the quarter following the breachE TAR. No notice is filed in these cases, nor by payers already above the threshold or missing the notice deadline.E TAR

The administrator may separately impose a calendar-month period under Government resolution No 900 and MAĮ 34 straipsnisE TAR, serving the decision through VMI Savitarna or by post within ten working days of the grounds emergingE TAR. The decision may be appealed within one month to the Lietuvos administracinių ginčų komisija or the regional administrative court.E TAR

Legal basis: Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2002 m. birželio 6 d. įsakymas Nr. 147 Dėl Pridėtinės vertės mokesčio mokestinio laikotarpio nustatymo, as restated by 2026 m. spalio 27 d. įsakymas Nr. VA-75 (in force 2026-11-25), under Lietuvos Respublikos pridėtinės vertės mokesčio įstatymo 84 straipsnis.

File the VAT-period notice via VMI Savitarna before the new period starts, and watch the EUR 300,000 revenue threshold that flips quarterly payers to monthly automatically.

Sources

Dėl Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2002 m. birželio 6 d. įsakymo Nr. 147 „Dėl Pridėtinės vertės mokesčio mokestinio laikotarpio nustatymo“ pakeitimo