Walless Tax Cookie: EU taxable persons now can apply the VAT Small Business Scheme in Lithuania

Better late than never: Lithuania has finally implemented the VAT Directive amendments, making the VAT Small Business Scheme available! 

The scheme allows taxable persons based in other EU Member States – and operating across several of them – not to register as VAT payers or charge VAT on supplies of goods and services in Lithuania. This applies if the person meets the following three main conditions:

• Turnover in Lithuania in a calendar year does not exceed 45 000€
• Turnover across the entire EU in a calendar year does not exceed 100 000€
• The person holds a special VAT number issued by the country of establishment, with the “EX” at the end 

These changes to the Law on VAT came into force on 1 May 2025.