Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarter
Hinweis zum Datum: Re-verified 2026-09-09: vmi.lt/evmi/pvm remains 404 and the site's current OSS landing page could not be pinned to one stable URL this session; VMI's own PDF guidance (e.g. "Registravimas PVM mokėtojais, PVM mokėtojų prievolės" and OSS-scheme commentary hosted on vmi.lt) confirms the declaration deadline is "mėnesio, einančio po mokestinio laikotarpio pabaigos, paskutinė diena" (last day of the month following the quarter), matching the existing dates and the EU-wide OSS rule.
Jedes Quartal (ab Oktober), fällig bis zum 31. · Due by the last day of the month following each calendar quarter (30 Apr for Q1, 31 Jul for Q2, 31 Oct for Q3, 31 Jan for Q4). Applies only if voluntarily registered for the EU OSS scheme; not applicable to a business that has not registered.
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Was sich ändert
Businesses established in Lithuania that are voluntarily registered for the EU One-Stop-Shop (OSS) scheme must file a single quarterly VAT return covering their distance sales of goods or digital/other services to consumers in other EU member states, and pay any VAT due, via VMI's OSS portal by the last day of the month following each calendar quarter.
Wer betroffen ist
Lithuania-established sellers who sell goods or services to consumers in other EU countries and have opted into the Union OSS scheme, instead of registering for VAT in each destination country.
Größen: kleinst, klein, mittel, groß · Branchen: E-Commerce, Einzelhandel, Freiberufliche Dienstleistungen · Gilt, wenn: Wir verkaufen online; Wir verkaufen an Verbraucher (B2C)
Was zu tun ist
If registered for OSS, prepare and submit the OSS VAT return through VMI's e-services by the last day of the month after each quarter (30 April, 31 July, 31 October, 31 January), and pay any VAT due for that quarter across all covered member states in one payment.
Nächste Termine
Sanktion
Late filing or payment risks late-payment interest and possible exclusion from the OSS scheme, which would then require separate VAT registration in each EU destination country.
Quellen
- EUR-Lex - VAT Directive 2006/112/EC (OSS provisions) (eur-lex.europa.eu)
- VMI - eVMI portal (PVM / OSS) (www.vmi.lt)
Zuletzt geprüft am 9. September 2026. Nur zur Information, keine Rechtsberatung.