Lithuania — Import VAT deadline customs alignment
- Jurisdiction
- Lithuania
- Tax
- VAT
- Change type
- Compliance
- Status
- In force
- Impact
- Action required
- Effective
- 1 July 2026
- Instrument
- LT-LAW-XV984-2026
- Systems
- Customs, ERP, Reporting
- Verified
- Corroborated against official id · medium confidence
Importers into Lithuania using the special import VAT procedure should move import VAT payment scheduling onto the customs-duty calendar — on release, or the 16th of the following month under deferment.
CustomsERPReporting
Law No. XV-984, adopted on 4 June 2026, amends Article 115(17) of the Lithuanian Law on Value Added Tax (No. IX-751) to align the import VAT payment deadline with customs-duty rules under the Union Customs Code (Regulation (EU) No 952/2013) from 1 July 2026. The previous standalone deadline — payment by the end of the second month following the month in which the liability arose — is removed; where the special import VAT procedure applies, import VAT is payable on release of the goods for free circulation, or by the 16th day of the following month where deferment has been granted.