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Update

Cross-border transactions: VAT registration and the €45,000 threshold

Prepared: 2026-10-14 · Legal Office editorial team

VMI explains that purchases from abroad or services supplied to other EU states may trigger VAT registration even below €45,000 in Lithuanian turnover. Registration does not automatically require VAT on every domestic sale: eligibility for Lithuania’s small business scheme (SVS) needs separate assessment.

Discuss registration and SVS eligibility with your accountant before transacting. Input VAT deduction is unavailable under the Lithuanian SVS.

Official source: VMI ↗

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