Intrastat thresholds

   2025

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 statistical reports 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 2025:

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 statistical reports 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 2023:

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 2022:

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 2021:

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 2020:

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 2019:

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 2018:

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:

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:

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:

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:

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:

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: