Intrastat is a system for collecting statistical data on trade in goods between the Republic of Lithuania and other European Union Member States. The Intrastat system was introduced in the European Union on 1 January 1993, and in Lithuania on 1 May 2004.
Intrastat data is used to compile European Union and national statistics on international trade in goods.
Who collects and processes Intrastat data
The Customs Department under the Ministry of Finance of the Republic of Lithuania collects and accumulates Intrastat data.
The State Data Agency provides methodological guidance on Intrastat data collection, coordinates the process and compiles Lithuania's statistics on international trade in goods.
Who is required to submit Intrastat reports
Persons registered as VAT payers in Lithuania who exceeded the established Intrastat arrival and/or dispatch reporting thresholds in the previous year shall submit Intrastat statistical reports from the beginning to the end of the current year (see the Illustration of Situation I below about dispatch).
Persons registered as VAT payers in Lithuania whose total arrival and/or dispatch value in the current year has exceeded the established Intrastat arrival and/or dispatch reporting thresholds since the beginning of the year shall submit Intrastat statistical reports starting from the month in which the threshold was exceeded until the end of the calendar year (see the Illustration of Situation II below about dispatch).
Reporting thresholds
Intrastat arrival and export reporting thresholds, i.e., the value of goods arrived from European Union countries and Northern Ireland (part of the United Kingdom) and goods dispatched to European Union countries and Northern Ireland (part of the United Kingdom) in the previous calendar year (see the tables and illustration below).
Dispatches (EUR)
Reporting year | For report submission | For statistical value submission |
|---|---|---|
| 2026 | 400 000 | 10 000 000 |
| 2025 | 400 000 | 10 000 000 |
| 2024 | 400 000 | 10 000 000 |
Arrivals (EUR)
Reporting year | For report submission | For statistical value submission |
|---|---|---|
| 2026 | 600 000 | 7 000 000 |
| 2025 | 570 000 | 7 000 000 |
| 2024 | 550 000 | 7 000 000 |
The reporting thresholds for each year are calculated and published by the State Data Agency.
How to submit Intrastat reports
Intrastat statistical reports are submitted electronically via the system for collecting and processing data on trade flows between the Republic of Lithuania and European Union Member States – IDAIS → https://intrastatas.muitine.lt
If you are submitting Intrastat reports for the first time, you must register in the Common User Management Portal (BAP) before logging in to IDAIS → https://bap.lrmuitine.lt
Once successfully registered in BAP, you will be able to log in to IDAIS and submit Intrastat reports electronically.
The conditions for the provision of electronic services are set out in the Rules for the provision of customs electronic services, approved by Order No 1B-234 of 24 March 2017 of the Director General of the Customs Department.
Report forms
From 1 June 2026, the following monthly statistical forms are used:
Report submission deadlines
Intrastat reports must be submitted after the end of the month – by the 10th working day of the following month.
Intrastat report submission schedule for 2026
Reporting month | Reports to be submitted by |
|---|---|
| January | 13 February |
| February | 16 March |
| March | 15 April |
| April | 15 May |
| May | 12 June |
| June | 15 July |
| July | 14 August |
| August | 14 September |
| September | 14 October |
| October | 16 November |
| November | 14 December |
| December | 15 January 2027 |
What to do if an Intrastat report was submitted with errors
If errors are detected in the submitted Intrastat statistical report (incomplete, incorrect, or missing data are provided, or data on transactions that should not have been included in the Intrastat statistical report are specified), the VAT payer must immediately submit a new version of the Intrastat statistical report.
A new version of the Intrastat statistical report shall be submitted when it is necessary to:
- amend previously submitted data
- supplement the Intrastat statistical report with new commodity records
- delete commodity records
A new version of the Intrastat statistical report does not need to be submitted if:
- only the values of the net mass, quantity, and/or statistical and invoice value of the goods are specified incorrectly, and the variance of the identified error differs from the previously submitted statistical data for that specific item line by no more than 5%. When an adjustment arises from a general financial discount applied to an entire invoice or invoices, the information of which was submitted in the accepted Intrastat statistical report, the discount must be distributed proportionally across all goods lines, and the 5% variance is evaluated at the level of the invoice or statistical value of each individual goods line
- the adjusted value of the goods changes due to trade discounts or other reasons (e.g., due to annual or multi-month trade results) and it is impossible to amend the statistical data of the Intrastat statistical report for that specific month
Do Intrastat statistical reports need to be completed if no trade took place
Yes, Intrastat statistical reports must be completed even where no trade took place.
If, during the reference month, a VAT payer obliged to submit an Intrastat report had no dispatches of goods from the Republic of Lithuania to European Union Member States and Northern Ireland (part of the United Kingdom) and/or had no arrivals of goods into the Republic of Lithuania from European Union Member States and Northern Ireland (part of the United Kingdom), the general part of the Intrastat report shall be completed as usual and the no-trade indicator shall be marked. The goods section shall not be completed.
Liability for failure to submit Intrastat reports
Failure to submit Intrastat statistical reports may result in liability under Article 221 of the Code of Administrative Offences of the Republic of Lithuania ("Violation of the procedure for submitting statistical data").
Legal basis
- Regulation (EU) 2019/2152 of the European Parliament and of the Council: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32019R2152&qid=1646819618259
- Commission Implementing Regulation (EU) No 2020/1197: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32020R1197&qid=1646825451853
- Government Resolution No 1086 of the Republic of Lithuania of 10 July 2022 on the procedure for collecting foreign trade and value added tax data: https://e-tar.lt/portal/lt/legalAct/TAR.348F5FAC3116/asr
- Order No 1B-234 of 24 March 2017 of the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania on the approval of the rules for the provision of customs electronic services: https://www.e-tar.lt/portal/lt/legalAct/9d3e8bc0106611e79800e8266c1e5d1b/asr
- Joint Order No DĮ-186/1B-527 of 30 July 2021 of the Director General of Statistics Lithuania and the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania on the approval of the rules for completing, submitting and accepting Intrastat statistical report forms, and on the approval of the Intrastat statistical report on dispatches UPS-01 (monthly) and the Intrastat statistical report on arrivals UPS-02 (monthly) (Expired as of 2026-06-01) https://www.e-tar.lt/portal/lt/legalAct/05697cc0f10211eb9f09e7df20500045
- Joint Order No DĮ-113/1BE-263 of 22 April 2026 of the Director General of the State data Agency and the Director General of the Customs Department under the Ministry of Finance of the Republic of Lithuania on the approval of the rules for completing, submitting and accepting Intrastat statistical report forms, and on the approval of the Intrastat statistical report on dispatches UPS-01 (monthly) and the Intrastat statistical report on arrivals UPS-02 (monthly)(Entered into force on 2026-06-01): https://www.e-tar.lt/portal/lt/legalAct/7f4c04f03e4511f180c9c618618421ed?csrt=10854334199079389071
- Order No DI-252 of 29 October 2025 of the Director General of Statistics Lithuania on the establishment of Intrastat thresholds for 2026: https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/3f631082b5cf11f0ac4c935caa472ea3
- Code of Administrative Offences of the Republic of Lithuania: https://www.e-tar.lt/portal/lt/legalAct/4ebe66c0262311e5bf92d6af3f6a2e8b/asr
- Common User Management Portal (BAP) for identity verification: https://bap.lrmuitine.lt
- Official Statistics Portal https://osp.stat.gov.lt/intrastatas
- IDAIS – system for collecting and processing data on trade flows between the Republic of Lithuania and EU Member States: https://intrastatas.muitine.lt
- Acceptance of Intrastat statistical reports: https://www.epaslaugos.lt/portal/service/122022/36021