Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarter
Anmärkning om datumet: 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.
Varje kvartal (från oktober), senast den 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.
Vad som ändras
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.
Vem som berörs
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.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: E-handel, Detaljhandel, Konsult- och tjänsteföretag · Gäller om: Vi säljer online; Vi säljer till konsumenter (B2C)
Vad du ska göra
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.
Kommande tillfällen
Sanktion
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.
Källor
- EUR-Lex - VAT Directive 2006/112/EC (OSS provisions) (eur-lex.europa.eu)
- VMI - PVM (VAT) (www.vmi.lt)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.