Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarter
Re-verified 2026-09-09: vmi.lt/evmi/pvm remains 404 and the site's current OSS landing page could not be pinned to one stable URL this session; VMI's own PDF guidance (e.g. "Registravimas PVM mokėtojais, PVM mokėtojų prievolės" and OSS-scheme commentary hosted on vmi.lt) confirms the declaration deadline is "mėnesio, einančio po mokestinio laikotarpio pabaigos, paskutinė diena" (last day of the month following the quarter), matching the existing dates and the EU-wide OSS rule.
Najbliższy termin: 31 października 2026potem 31 stycznia 2027, 30 kwietnia 2027
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.