Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10th working day
Note sur la date : Verified 2026-09-09 on the official Lithuanian customs portal (mano.muitine.lt): reports are due by the 10th working day of the following month; the published 2026 schedule runs 13 Feb, 16 Mar, 15 Apr, 15 May, 12 Jun, 15 Jul, 14 Aug, 14 Sep, 14 Oct, 16 Nov, 14 Dec and 15 Jan 2027. The radar reminds on the 10th calendar day as a conservative anchor; the exact working-day deadline is a few days later. Thresholds are set each year by the State Data Agency (order DI-252 of 2025-10-29 for 2026).
Chaque mois, avant le 10. · Applies only once intra-EU arrivals or dispatches exceed the annual threshold set by the State Data Agency (2026: EUR 600,000 arrivals / EUR 400,000 dispatches). Legal deadline is the 10th working day of the following month; the radar uses the 10th calendar day as a conservative anchor.
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Ce qui change
VAT-registered companies whose intra-EU arrivals or dispatches of goods exceeded the annual Intrastat threshold (2026: EUR 600,000 for arrivals, EUR 400,000 for dispatches) must file a monthly Intrastat statistical report, due by the 10th working day of the month following the reference month.
Qui est concerné
Businesses importing or exporting goods to/from other EU member states above the current Intrastat threshold -- relevant to an e-commerce importer sourcing or shipping goods within the EU (P2-type profile); not applicable to trade with non-EU countries, which is covered by customs declarations instead.
Tailles : petite, moyenne, grande · Secteurs : E-commerce, Commerce de détail, Industrie manufacturière · S'applique si : Nous importons des marchandises dans l'UE
Que faire
Check whether your intra-EU arrivals or dispatches exceeded the current threshold (2026: EUR 600,000 arrivals / EUR 400,000 dispatches); if so, register in the customs user portal (BAP) and file the monthly Intrastat report (forms UPS-01 dispatches / UPS-02 arrivals) in IDAIS by the 10th working day of the following month, including a nil report for months without trade.
Prochaines échéances
Sanction
Administrative liability for failing to submit statistical data under Article 221 of the Code of Administrative Offences.
Sources
- Lithuanian Customs (mano.muitine.lt) - Prekyba su ES (Intrastatas): thresholds, deadlines, 2026 schedule (mano.muitine.lt)
- State Data Agency order DI-252 (2025-10-29) on the 2026 Intrastat thresholds (e-seimas.lrs.lt)
- Government resolution No. 1086 (2022-07-10) on collecting foreign trade and VAT data (e-tar.lt)
Dernière vérification le 9 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.