Updated by Raminta Stasioniene, financial expert
| How are VAT returns submitted to the tax authorities? | VAT returns in Lithuania are submitted online via the State Tax Inspectorate's electronic declaration system (EDS):
https://deklaravimas.vmi.lt/en/Pradinis_Prisijungimo_puslapis/Prisijungimasperisorinessistemas.aspx
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Local electronic signature or login details (issued to non-residents by the tax authorities) are required in order to use the online services. |
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| Can a business submit paper VAT returns? | Generally, all Lithuanian legal entities and all foreign legal persons must submit their VAT returns electronically via EDS. There are limited exceptions to this requirement where:
• the VAT returns are submitted by Lithuanian individuals;
• submitting VAT returns electronically would result in a disproportionate administrative burden; or
• it is not possible to submit tax returns electronically due to |
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Web page updated on 24 Aug 2024 15:25