Lithuania Issues Guidance on ViDA Changes Taking Effect from 2027

Summary

The Lithuanian tax authority has issued guidance on national VAT amendments implementing elements of the EU VAT in the Digital Age package. The material covers platform deemed-supplier rules, broader One Stop Shop arrangements, the gradual withdrawal of the call-off stock simplification, and the EUR 10,000 intra-EU distance-sales threshold.
Most of the Lithuanian provisions discussed in the guidance are expected to apply from 1 January 2027, with certain further changes scheduled for 1 July 2029. Businesses should distinguish these national implementation dates from other ViDA milestones, including later EU-wide platform, single-registration, e-invoicing and digital-reporting measures.
Online marketplaces, cross-border sellers and businesses using call-off stock arrangements should map affected transactions and system configurations. Particular attention is needed for marketplace liability, OSS eligibility, turnover monitoring and transitional stock movements, since the reforms may alter the party responsible for charging and reporting VAT.

Article

The Lithuanian State Tax Inspectorate, or VMI, has published guidance on amendments to the Lithuanian VAT Law connected with the EU VAT in the Digital Age package. The guidance is reported to be dated 11 August 2026 and addresses provisions taking effect in stages from 1 January 2027 and 1 July 2029.

The material explains the extension of deemed-supplier rules for electronic interfaces. Under a deemed-supplier model, a marketplace or platform may be treated for VAT purposes as purchasing and reselling the underlying goods or services, even though its commercial function is to facilitate the transaction between the supplier and customer. Platform operators must therefore determine whether they fall within the expanded rules and, if so, update seller onboarding, tax determination, invoicing and reporting processes.

The guidance also covers the broader scope of the One Stop Shop schemes. The expansion is intended to allow more cross-border supplies to be reported through a single Member State registration, reducing the need for multiple domestic VAT registrations. Businesses should nevertheless test each transaction against the precise scope of the relevant scheme. OSS simplifies reporting but does not remove requirements concerning VAT rates, evidence of customer location, invoice data, record retention or local adjustments.

A further topic is the gradual phase-out of the call-off stock simplification. Businesses currently moving goods to Lithuania, or from Lithuania to another Member State, under call-off stock arrangements should identify open stock positions and determine how transfers, withdrawals, substitutions and returns will be treated during the transition.

The VMI also addresses calculation of the EUR 10,000 threshold relevant to intra-EU distance sales and certain electronically supplied services. Sellers should ensure that turnover is monitored across relevant Member States and legal entities using the correct aggregation rules. Exceeding the threshold can move the place of taxation to the customer’s Member State, usually requiring OSS reporting or local registration.

The wider ViDA package was adopted at EU level on 11 March 2025 and is being introduced progressively. The European Commission identifies separate milestones for OSS and IOSS clarifications, platform-economy rules, the single VAT registration reforms, and cross-border digital reporting. Businesses should therefore avoid treating “ViDA” as a single implementation date and should maintain a jurisdiction-by-jurisdiction roadmap. [taxation-c….europa.eu], [taxation-c….europa.eu]

Source Links