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 Statistics Lithuania 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
Intrastat statistical reports must be submitted by persons registered as VAT payers in Lithuania whose total value of goods dispatched and/or arrived in the current year from the beginning of the year exceeds the established reporting thresholds.
Reports must be submitted from the month in which the threshold was exceeded until the end of the calendar year
Reporting thresholds
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 Statistics Lithuania.
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 you find that an Intrastat report was submitted with errors, you must immediately submit a corrective report.
A corrective report is submitted where it is necessary to:
- correct data on goods already submitted
- submit data on an additional item that was not included in the original report
- cancel an entry for a good that was declared incorrectly
Data from Intrastat reports submitted in the current and previous calendar years may be corrected.
A corrective Intrastat report does not need to be submitted where at least one of the following conditions is met:
- only the net mass and/or quantity and/or statistical and invoice value is being corrected, and the error identified differs by no more than 5% from the data submitted in the original report
- the value of the goods changes due to trade discounts or other reasons (e.g. as a result of annual or multi-month trading outcomes) and it is not possible to correct the data in the report for a 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.
Where a VAT payer required to submit an Intrastat report did not dispatch any goods from the Republic of Lithuania to European Union Member States and/or did not receive any goods into the Republic of Lithuania from European Union Member States during the reporting month, the report is completed as follows:
- boxes 1–13 of the report are left blank
- in the "Total of all invoice values (boxes 12)" field, zero (0) is entered
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
- Common User Management Portal (BAP) user guide: https://bap.lrmuitine.lt/bap-cas-app/pdf/Naudotojo_vadovas.pdf
- IDAIS – system for collecting and processing data on trade flows between the Republic of Lithuania and EU Member States: https://intrastat.lrmuitine.lt
- Intrastat classifiers: https://muitine.lrv.lt/lt/verslui/sarasai-ir-klasifikatoriai/intrastato-klasifikatoriai/
- Acceptance of Intrastat statistical reports: https://www.epaslaugos.lt/portal/service/122022/36021