Purchased online

The taxation of goods purchased online from third countries depends on the value of the consignment and the conditions of purchase.

Import VAT

All goods purchased online from third countries, except those bought under the IOSS scheme, are subject to 21% import VAT. VAT is calculated on the VAT taxable value, which includes:

• the total price of all goods in the consignment
• the cost of shipping the consignment
• insurance costs (where applicable)
• the cost of customs representation services (where the services of Lithuanian Post or a customs representative are used)

Where the value of the goods in the consignment exceeds EUR 150, the following apply:

• 21% import VAT
• customs duty (as indicated in the LITAR database)
• excise duty, where the consignment contains excisable goods

You may declare goods yourself only where all of the following criteria are met:

• the goods were purchased from online shops in third countries
• their customs value does not exceed EUR 1 000
• VAT was not paid at the time of purchase
• excise duties do not apply

Where the recipient does not declare the consignment themselves, it may be declared by the carrier, but an additional charge may apply for this service.

Where VAT was already paid at the time of purchase → only the carrier may declare the goods.

Residents may declare consignments via the smart Customs Declaration Processing System (iMDAS) portal, where all of the following conditions are met:

• the consignment is already in Lithuania
• the carrier has been informed that you will declare the goods yourself
• you have the consignment tracking number and location information

Important. Until the consignment has been delivered to Lithuania, the buyer usually does not have all the data required for the declaration (e.g. the exact shipping costs). Such declarations will be rejected and will need to be resubmitted once the consignment has arrived in Lithuania.

Steps for self-declaration → Got a shipment? Declare it yourself!

What is IOSS

IOSS (Import One-Stop Shop) is a system operating on a one-stop-shop basis, applicable to:

• consignments of up to EUR 150
• where VAT has been paid at the time of purchase from a third-country online shop

How IOSS declaration works

The import declaration must include the seller's (or their representative's) IOSS number, confirming that import VAT has already been paid.

The IOSS number is not public and is therefore not provided to the buyer. It is transmitted through electronic systems only to:

• postal service providers
• express consignment carriers

For this reason, IOSS consignments are declared only by postal service providers or express consignment carriers, not by buyers.

What happens if the IOSS number is not transmitted

Where the seller has not provided the IOSS number to the carriers, the consignment is treated as not participating in the IOSS scheme and is taxed in the normal way – import VAT is calculated.

In that case, the buyer has two options:

1. refuse the goods, or
2. pay the calculated taxes and then contact the seller to claim a refund of the VAT paid at the time of purchase

• Union Customs Code (Regulation (EU) No 952/2013): https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32013R0952