How is the Lithuanian VAT threshold counted?
Last updated: Oct 21, 2026, 17:46 (UTC+08:00)
By calendar year, since 1 May 2025. The obligation to register arises when goods and services supplied in Lithuania in the previous or current calendar year exceed €45,000. Track sales monthly so you apply before the threshold is passed.
Source: Kaip skaičiuojama 45 000 eurų riba dėl prievolės tapti PVM mokėtoju?, State Tax Inspectorate (VMI)