2017


Exemption threshold defines the value below which VAT-registered units are exempted from providing any Intrastat Information.

Statistical value threshold defines the value below which VAT-registered units are exempted from providing statistical value (box 13 Statistical value) in the declaration forms UPS-01 and/or UPS-02. 

Thresholds are defined separately for dispatches and arrivals.

The value of trade of a party responsible for providing information is considered to be above threshold:

- When the value of the trade with other Member States during the previous calendar year exceeds the applicable threshold, or

- when the running total value of the trade with other Member States since the beginning of the year of the application exceeds the applicable thresholds. In that case, information shall be provided from the month in which thresholds are exceeded. 

The thresholds defined by the Statistics Lithuania for the year 2017:

 

Dispatches

Arrivals

Exemption threshold

170 000 EUR
(Declaration form UPS-01 shall be filled in)

280 000 EUR
(Declaration form UPS-02 shall be filled in)

Statistical value threshold

6 000 000 EUR
(Declaration form UPS-01 shall be filled in, Statistical value (box 13 of the declaration) shall be provided)

3 000 000 EUR
 (Declaration form UPS-02 shall be  filled in, Statistical value (box 13 of the declaration) shall be provided)

 


  2016


Exemption threshold defines the value below which VAT-registered units are exempted from providing any Intrastat Information.

Statistical value threshold defines the value below which VAT-registered units are exempted from providing statistical value (box 13 Statistical value) in the declaration forms UPS-01 and/or UPS-02. 

Thresholds are defined separately for dispatches and arrivals.

The value of trade of a party responsible for providing information is considered to be above threshold:

- When the value of the trade with other Member States during the previous calendar year exceeds the applicable threshold, or

- when the running total value of the trade with other Member States since the beginning of the year of the application exceeds the applicable thresholds. In that case, information shall be provided from the month in which thresholds are exceeded. 

The thresholds defined by the Statistics Lithuania for the year 2016:

 

Dispatches

Arrivals

Exemption threshold

200 000 EUR
(Declaration form UPS-01 shall be filled in)

280 000 EUR
(Declaration form UPS-02 shall be filled in)

Statistical value threshold

7 000 000 EUR
(Declaration form UPS-01 shall be filled in, Statistical value (box 13 of the declaration) shall be provided)

3 000 000 EUR
 (Declaration form UPS-02 shall be  filled in, Statistical value (box 13 of the declaration) shall be provided)

 

    
  2015


Exemption threshold defines the value below which VAT-registered units are exempted from providing any Intrastat Information.

Statistical value threshold defines the value below which VAT-registered units are exempted from providing statistical value (box 13 Statistical value) in the declaration forms UPS-01 and/or UPS-02. 

Thresholds are defined separately for dispatches and arrivals.

The value of trade of a party responsible for providing information is considered to be above threshold:

– When the value of the trade with other Member States during the previous calendar year exceeds the applicable threshold, or

– when the running total value of the trade with other Member States since the beginning of the year of the application exceeds the applicable thresholds. In that case, information shall be provided from the month in which thresholds are exceeded. 

The thresholds defined by the Statistics Lithuania for the year 2015:

 

Dispatches

Arrivals

Exemption threshold

742 352 Litas
(215 000 EUR)

(Declaration form UPS-01 shall be filled in)

1 001 312 Litas
(290 000 EUR)

(Declaration form UPS-02 shall be filled in)

Statistical value threshold

27 622 400 Litas
(8 000 000 EUR)

(Declaration form UPS-01 shall be filled in, Statistical value (box 13 of the declaration) shall be provided)

10 358 400 Litas
(3 000 000 EUR)

 (Declaration form UPS-02 shall be  filled in, Statistical value (box 13 of the declaration) shall be provided)

 

 
   2014


Exemption threshold defines the value below which VAT-registered units are exempted from providing any Intrastat Information.

Statistical value threshold defines the value below which VAT-registered units are exempted from providing statistical value (box 13 Statistical value) in the declaration forms UPS-01 and/or UPS-02. 

Thresholds are defined separately for dispatches and arrivals.

The value of trade of a party responsible for providing information is considered to be above threshold:

– When the value of the trade with other Member States during the previous calendar year exceeds the applicable threshold, or

– when the running total value of the trade with other Member States since the beginning of the year of the application exceeds the applicable thresholds. In that case, information shall be provided from the month in which thresholds are exceeded. 

The thresholds defined by the Statistics Lithuania for the year 2014:

 

Dispatches

Arrivals

Exemption threshold

750 000 Litas
(Declaration form UPS-01 shall be filled in)

700 000 Litas
(Declaration form UPS-02 shall be filled in)

Statistical value threshold

39 000 000 Litas
(Declaration form UPS-01 shall be filled in, Statistical value (box 13 of the declaration) shall be provided)

11 000 000 Litas
(Declaration form UPS-02 shall be  filled in, Statistical value (box 13 of the declaration) shall be provided)

 

    
  2013


Exemption threshold defines the value below which VAT-registered units are exempted from providing any Intrastat Information.

Statistical value threshold defines the value below which VAT-registered units are exempted from providing statistical value (box 13 Statistical value) in the declaration forms UPS-01 and/or UPS-02.

Thresholds are defined separately for dispatches and arrivals.

The value of trade of a party responsible for providing information is considered to be above threshold:

– When the value of the trade with other Member States during the previous calendar year exceeds the applicable threshold, or

– when the running total value of the trade with other Member States since the beginning of the year of the application exceeds the applicable thresholds. In that case, information shall be provided from the month in which thresholds are exceeded.

The thresholds defined by the Statistics Lithuania for the year 2013:

 

Dispatches

Arrivals

Exemption threshold
 

750 000 Litas
(Declaration form UPS-01 shall be filled in)

700 000 Litas
(Declaration form UPS-02 shall be filled in)

Statistical value threshold

 

39 000 000 Litas
(Declaration form UPS-01 shall be filled in, Statistical value (box 13 of the declaration) shall be provided)

11 000 000 Litas
(Declaration form UPS-02 shall be filled in, Statistical value (box 13 of the declaration) shall be provided)

 

 
   2012


Exemption threshold defines the value below which VAT-registered units are exempted from providing any Intrastat Information.

Statistical value threshold defines the value below which VAT-registered units are exempted from providing statistical value (box 13 Statistical value) in the declaration forms UPS-01 and/or UPS-02.

Thresholds are defined separately for dispatches and arrivals.

The value of trade of a party responsible for providing information is considered to be above threshold:

– When the value of the trade with other Member States during the previous calendar year exceeds the applicable threshold, or

– when the running total value of the trade with other Member States since the beginning of the year of the application exceeds the applicable thresholds. In that case, information shall be provided from the month in which thresholds are exceeded.

The thresholds defined by the Statistics Lithuania for the year 2012:

 

Dispatches

Arrivals

Exemption threshold
 

700 000 Litas
(Declaration form UPS-01 shall be filled in)

650 000 Litas
(Declaration form UPS-02 shall be filled in)

Statistical value threshold

 

34 000 000 Litas
(Declaration form UPS-01 shall be filled in, Statistical value (box 13 of the declaration) shall be provided)

10 000 000 Litas
(Declaration form UPS-02 shall be filled in, Statistical value (box 13 of the declaration) shall be provided)

 


   2011

 

Exemption threshold defines the value below which VAT-registered units are exempted from providing any Intrastat Information.

Statistical value threshold defines the value below which VAT-registered units are exempted from providing statistical value (box 13 Statistical value) in the declaration forms UPS-01 and/or UPS-02.

Thresholds are defined separately for dispatches and arrivals.

The value of trade of a party responsible for providing information is considered to be above threshold:

– When the value of the trade with other Member States during the previous calendar year exceeds the applicable threshold, or

–  when the running total value of the trade with other Member States since the beginning of the year of the application exceeds the applicable thresholds. In that case, information shall be provided from the month in which thresholds are exceeded.

The thresholds defined by the Statistics Lithuania for the year 2011:

 

Dispatches

Arrivals

Exemption threshold
 

600 000 Litas
(Declaration form UPS-01 shall be filled in)

550 000 Litas
(Declaration form UPS-02 shall be filled in)

Statistical value threshold
 

24 000 000 Litas
(Declaration form UPS-01 shall be filled in, Statistical value (box 13 of the declaration) shall be provided)

8 000 000 Litas
(Declaration form UPS-02 shall be filled in, Statistical value (box 13 of the declaration) shall be provided)