Dieses Profil geht von einem kleinen Unternehmen aus, das online verkauft und Waren in die EU importiert, und ergänzt daher die Pflichten des grenzüberschreitenden Online-Handels - Zoll- und Einfuhrabgaben, Verpackungs- und Herstellerverantwortungsgebühren, Verbraucherschutzregeln für Online-Händler - zusätzlich zum üblichen Steuerkalender. Es umfasst außerdem EU-weite E-Commerce- und Produktregeln wie die CE-Kennzeichnung oder die Batterieverordnung, sofern zutreffend. Verkaufen Sie nur im Inland oder produzieren Sie selbst statt zu importieren, sieht Ihre tatsächliche Liste anders aus.
Diese Seite geht von einem bestimmten Ausgangsprofil aus: E-Commerce-Importeur, in Litauen. Das ist ein Ausgangspunkt, keine maßgeschneiderte Beratung - Ihre tatsächlichen Pflichten hängen von Ihrer genauen Branche, Ihrem Umsatz und Ihrer Arbeitsweise ab.
Verfeinern Sie Ihr genaues Profil auf der Startseite
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Die Richtlinie (EU) 2024/825 ändert das EU-Verbraucherschutzrecht (Richtlinie über unlautere Geschäftspraktiken und Verbraucherrechte-Richtlinie) und verbietet generische Umweltaussagen, die nicht durch eine anerkannte hervorragende Umweltleistung belegt sind (z. B. 'klimaneutral', 'umweltfreundlich', 'grün' ohne Beleg), verbietet Aussagen, die sich allein auf Emissionskompensation stützen, und verlangt, dass Nachhaltigkeitssiegel auf einem Zertifizierungssystem beruhen oder von Behörden eingerichtet wurden statt selbst erstellt zu sein. Zudem wird geplante Obsoleszenz verboten und klarere Informationen zu Haltbarkeit und Reparierbarkeit von Produkten verlangt.
Details →Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report quarterly through GPAIS, the state's unified products/packaging/waste accounting information system: a quarterly summary is auto-generated 29 days after each quarter ends and must be confirmed by the 30th day after quarter-end.
Details →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.
Details →Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Die Richtlinie (EU) 2024/2853 muss bis zum 9. Dezember 2026 umgesetzt werden und gilt für Produkte, die nach diesem Datum in Verkehr gebracht werden. Software (einschließlich SaaS und KI), digitale Fertigungsdateien und verbundene Dienste gelten als Produkte; fehlende Sicherheitsupdates können ein Produkt fehlerhaft machen. Gerichte können die Offenlegung von Beweismitteln anordnen und in komplexen Fällen die Fehlerhaftigkeit vermuten. Kostenlose Open-Source-Software außerhalb einer Geschäftstätigkeit ist ausgenommen.
Details →Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →Jedes EU-Land muss mindestens eine zertifizierte EU-Brieftasche für die digitale Identität (EUDI-Wallet) bereitstellen, damit sich Bürger und Unternehmen ausweisen, Dokumente mit qualifizierten elektronischen Signaturen unterzeichnen und geprüfte Attribute (Handelsregistereintrag, Lizenzen) EU-weit teilen können. Öffentliche Verwaltungen müssen sie für Online-Dienste akzeptieren.
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report quarterly through GPAIS, the state's unified products/packaging/waste accounting information system: a quarterly summary is auto-generated 29 days after each quarter ends and must be confirmed by the 30th day after quarter-end.
Details →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.
Details →Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report annually through GPAIS: the annual report for a calendar year must be generated in GPAIS by 30 January of the following year and confirmed by 19 February.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report quarterly through GPAIS, the state's unified products/packaging/waste accounting information system: a quarterly summary is auto-generated 29 days after each quarter ends and must be confirmed by the 30th day after quarter-end.
Details →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.
Details →Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Lithuanian public and private limited companies (AB/UAB) must hold the annual shareholders' meeting approving the annual financial statements AND file the approved set (plus management report and, where required, auditor's/sustainability-assurance opinion) with the Centre of Registers' Legal Entities Register (JAR) within a single combined 5-month window from financial year end.
Details →Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Details →Every Lithuanian company liable to corporate income tax must file its annual CIT return (PLN204 or the applicable variant) and settle any balance due by the 15th day of the 6th month after the tax period ends - 15 June for a standard calendar-year tax period - via VMI's electronic declaration system (EDS).
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Kleinst- und Kleinunternehmen, die mit EUDR-Rohstoffen handeln (Rinder, Kakao, Kaffee, Palmöl, Kautschuk, Soja, Holz und daraus hergestellte Erzeugnisse), erhalten sechs Monate zusätzlich. Kleine nachgelagerte Händler müssen vor allem die Referenznummern der vorgelagerten Sorgfaltserklärungen erfassen und weitergeben; kleine Primärerzeuger in Ländern mit geringem Risiko geben eine vereinfachte Erklärung ab.
Details →Zahlungsdienstleister in EU-Ländern außerhalb des Euroraums müssen ab Juli 2027 Euro-Echtzeitüberweisungen und die kostenlose Namens-/IBAN-Prüfung (Verification of Payee) anbieten; damit ist die Einführung EU-weit abgeschlossen.
Details →Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report quarterly through GPAIS, the state's unified products/packaging/waste accounting information system: a quarterly summary is auto-generated 29 days after each quarter ends and must be confirmed by the 30th day after quarter-end.
Details →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.
Details →Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Den vollständigen Kalender 2026 in Litauen ansehen · Alle Kalender