Checked on 2026-10-27 against the consolidated versions of the VAT law (PVMĮ). This is information, not legal advice. Items marked ⚠️ were not confirmed by a primary source.
The rule since 2025-05-01
You do not have to register for VAT (the small business scheme applies) if the total consideration for goods and services supplied in Lithuania:
- did not exceed 45 000 € in the previous calendar year, and
- is not expected to exceed that amount in the current calendar year (for a new business, only this condition).
Article 71(2) of the VAT law (amendment XV-155), in translation:
"VAT must be charged from the month in which the threshold was exceeded. VAT must be calculated on all goods and services supplied with which the 45 000 euro threshold was exceeded."
- For 2025 the total is counted from 1 January 2025 (note in the Register of Legal Acts).
- The threshold is measured by calendar year, not over the last 12 months.
- There is no exception for business certificate (VL) holders: the threshold is the same.
What is not counted towards 45 000 €
Under Article 71(2²) of the VAT law, the total does not include:
- supplies for which input VAT could not be deducted under Article 62(1) if the person were registered for VAT;
- the sale of fixed assets used in the business;
- advance payments received;
- supplies of immovable property and financial services under Article 28 when those transactions are incidental.
What applied until 2025-04-30
Until 2025-04-30 the threshold was measured over the last 12 months, and VAT was not charged on the part of the consideration that did not exceed 45 000 €. That rule no longer applies from 2025-05-01.
How long this applies
- The 45 000 € threshold remains in the version of the VAT law in force from 2027-01-01.
- We found no adopted law raising the threshold (the 60 000 € proposal was not adopted).
What we did not verify
- How soon after exceeding the threshold you must apply for VAT registration. ⚠️ Check with VMI.
Sources
- VAT law (IX-751), Article 71, consolidated version 2026-07-01 – 2026-12-31.
- VAT law on e-seimas.