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    Global Daily Tax News, Lithuania Hikes Intrastat Reporting Thresholds For 2024, (Nov 16, 2023)

    Authorities in Lithuania have announced an increase to intrastat reporting thresholds for 2024.

    Intrastat declarations are required to be filed by businesses in the member state in which they are registered if the value of any goods supplied to VAT-r ...

    Authorities in Lithuania have announced an increase to intrastat reporting thresholds for 2024.

    Intrastat declarations are required to be filed by businesses in the member state in which they are registered if the value of any goods supplied to VAT-registered customers in other EU member states (known as dispatches) or the value of any goods acquired from VAT-registered suppliers in other EU member states (known as arrivals) exceeds that member state's relevant threshold.

    In Lithuania, form UPS-01 is used for dispatches and UPS-02 for arrivals.

    For 2024, the thresholds are EUR400,000 for dispatches and EUR550,000 for acquisitions, up from EUR300,000 and EUR500,000, respectively.

    Further, businesses whose supplies are below EUR10m in respect of dispatches or EUR7m for acquisitions are exempted from the requirement to provide statistical value information.

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