Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarter
Opmerking bij de datum: Re-checked 2026-09-09: vmi.lt/evmi/pvm now returns a 404 (page removed/restructured). The end-of-month-after-quarter deadline is the well-established EU-wide OSS rule; could not be re-confirmed against a live VMI page this session. Verify via VMI's current OSS guidance before relying on the exact day.
Elk kwartaal (vanaf oktober), uiterlijk de 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.
Wat verandert er
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.
Voor wie geldt dit
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.
Groottes: micro, klein, middelgroot, groot · Sectoren: E-commerce, Detailhandel, Zakelijke dienstverlening · Geldt als: Wij verkopen online; Wij verkopen aan consumenten (B2C)
Wat u moet doen
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.
Volgende termijnen
Sanctie
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.
Bronnen
- EUR-Lex - VAT Directive 2006/112/EC (OSS provisions) (eur-lex.europa.eu)
- VMI - PVM (VAT) (www.vmi.lt)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.