Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarter
Date note: Gemini candidate audit (2026-09-08), confidence: likely. Deadline day is the well-established EU-wide OSS rule (VAT Directive 2006/112/EC, Union scheme); the exact article and whether it shifts for weekends could not be confirmed against a primary source this session (eur-lex fetch of the relevant article was inconclusive, VMI's OSS page was not independently reachable). Verify before relying on the precise day in a given quarter.
Every quarter (from October), due by the 31st. · 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.
What changes
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.
Who is affected
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.
Sizes: micro, small, medium, large · Sectors: E-commerce, Retail, Professional services · Applies if: We sell online; We sell to consumers (B2C)
What to do
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.
Next occurrences
Penalty
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.
Sources
- EUR-Lex - VAT Directive 2006/112/EC (OSS provisions) (eur-lex.europa.eu)
- VMI - PVM (VAT) (www.vmi.lt)
Last verified 8 September 2026. Informational only, not legal advice.