Lithuania's import VAT deadline alignment sits in Article 115¹⁷, not Article 115(17)
This page records one dated change. For the rules in Lithuania as they stand today, see the Lithuania guide →
- Jurisdiction
- Lithuania
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Impact
- FYI
- Announced
- 4 June 2026
- Effective
- 1 July 2026
- Authority
- Seimas of the Republic of Lithuania — e-seimas (consolidated VAT Law)
- Verified
- Fetched from official source · high confidence
Importers into Lithuania using the special import VAT procedure under Article 115 of the VAT Law.
No action — monitoring only.
Law No. XV-984 of 4 June 2026 (TAR 2026-06-10, i.k. 2026-10159) amends Article 115¹⁷ ('Deklaracijos pateikimas ir PVM sumokėjimas') of the Law on VAT No. IX-751 — a distinct superscript-numbered article in the 115¹–115¹⁹ series — amending its paragraph 2 and repealing paragraph 3 from 1 July 2026 to align the import VAT payment deadline with customs-duty rules. This corrects the citation in lt-import-vat-deadline-customs-alignment (2026-W31), which cited 'Article 115(17)'; the substance of that entry is unchanged.
What changed in detail
This corrects a citation error in the earlier record of Lithuania’s import VAT deadline alignment, which cited “Article 115(17)” of the Law on Value Added Tax. The correct citation is Article 115¹⁷ — written with a superscript ordinal, one of a distinct series of articles numbered 115¹ to 115¹⁹ inserted into the Law, each covering a different aspect of the special import VAT procedure. Article 115¹⁷ is titled “Deklaracijos pateikimas ir PVM sumokėjimas” (Declaration submission and VAT payment).
Law No. XV-984 of 4 June 2026 amends Article 115¹⁷’s paragraph 2 and repeals its paragraph 3, with effect from 1 July 2026, to align the import VAT payment deadline with the customs-duty payment rules of the Union Customs Code (Regulation (EU) No 952/2013). The substance of the earlier record is unchanged — only the article number.
What it means
The provision and its effect on cash flow are exactly as the earlier record described; this is a citation fix only, and does not change the payment-timing analysis. Anyone who recorded “Article 115(17)” in internal documentation or a compliance calendar should correct the citation to Article 115¹⁷ so a check against the consolidated text lands on the right clause.
Proof
115¹⁷ straipsnis. Deklaracijos pateikimas ir PVM sumokėjimasArticle 115¹⁷. Declaration submission and VAT payment
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What this replaces
- Law No. effective 1 July 2026