Dit profiel gaat uit van een klein bedrijf dat online verkoopt en goederen invoert in de EU, en voegt daarom de verplichtingen toe die horen bij grensoverschrijdende online verkoop - douane- en invoerrechten, verpakkings- en uitgebreide-producentenverantwoordelijkheid-bijdragen, consumentenregels voor online verkopers - bovenop de standaard belastingkalender. Het omvat ook EU-brede e-commerce- en productregels, zoals CE-markering of batterijregelgeving, waar die van toepassing zijn. Verkoopt u alleen binnenlands, of produceert u zelf in plaats van te importeren, dan ziet uw werkelijke lijst er anders uit.
Deze pagina gaat uit van een specifiek startprofiel: e-commerce-importeur, in Litouwen. Het is een startpunt, geen advies op maat - uw werkelijke verplichtingen hangen af van uw exacte sector, omzet en manier van werken.
Verfijn uw exacte profiel op de startpagina
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 →Richtlijn (EU) 2024/825 wijzigt het EU-consumentenrecht (richtlijn oneerlijke handelspraktijken en richtlijn consumentenrechten) door algemene milieuclaims te verbieden die niet worden gestaafd door erkende uitstekende milieuprestaties (bijv. 'klimaatneutraal', 'milieuvriendelijk', 'groen' zonder onderbouwing), claims op basis van louter emissiecompensatie te verbieden, en te eisen dat duurzaamheidslabels gebaseerd zijn op een certificeringsregeling of zijn vastgesteld door overheidsinstanties in plaats van zelf gemaakt. Ook wordt geplande veroudering verboden en wordt duidelijkere informatie over duurzaamheid en repareerbaarheid van producten vereist.
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 →Richtlijn (EU) 2024/2853 moet uiterlijk 9 december 2026 zijn omgezet en geldt voor producten die na die datum in de handel worden gebracht. Software (inclusief SaaS en AI), digitale fabricagebestanden en verbonden diensten gelden als producten; ontbrekende beveiligingsupdates kunnen een product gebrekkig maken. Rechters kunnen openlegging van bewijs bevelen en in complexe zaken gebrekkigheid vermoeden. Gratis opensourcesoftware buiten commerciële activiteit is uitgesloten.
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 →Elk EU-land moet ten minste één gecertificeerde Europese portemonnee voor digitale identiteit (EUDI Wallet) aanbieden, zodat burgers en bedrijven zich kunnen identificeren, documenten kunnen ondertekenen met gekwalificeerde elektronische handtekeningen en geverifieerde attributen (bedrijfsregistratie, vergunningen) in de hele EU kunnen delen. Overheidsdiensten moeten de wallet accepteren voor onlinediensten.
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 →Micro- en kleine bedrijven die handelen in de EUDR-grondstoffen (rundvee, cacao, koffie, palmolie, rubber, soja, hout en afgeleide producten) krijgen zes maanden extra. Kleine handelaren verderop in de keten hoeven vooral de referentienummers van eerdere zorgvuldigheidsverklaringen te verzamelen en door te geven; kleine primaire producenten in landen met een laag risico dienen een vereenvoudigde verklaring in.
Details →Betalingsdienstaanbieders in EU-landen buiten de eurozone moeten vanaf juli 2027 instantovermakingen in euro en de gratis naam-/IBAN-controle (Verification of Payee) aanbieden, waarmee de uitrol in de hele EU wordt voltooid.
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 →Bekijk de volledige kalender 2026 in Litouwen · Alle kalenders