Amendments to the Law on Value Added Tax will require import VAT paid under the special import VAT procedure to follow the same payment and guarantee rules as customs duties.
Lithuania has amended its Law on Value Added Tax (VAT) to align the payment deadline for import VAT with the deadline applicable to customs duties where the special import VAT procedure is used.
The changes were introduced under Law No. XV-984, adopted on 4 June 2026 in Vilnius. It amends Article 115(17) of the Law on Value Added Tax (No. IX-751) and will enter into force on 1 July 2026.
Under the previous rules, import VAT had to be paid by the end of the second month following the month in which the tax liability arose. That separate payment deadline has now been removed.
Import VAT to follow customs payment rules
The amended Article 115(17)(2) provides that, where the special import VAT procedure is applied, the payment of import VAT and the guarantee of its payment must be carried out in accordance with Article 94 of the Law on Value Added Tax, which governs customs payment procedures.
As a result, where payment deferment is granted, import VAT will generally be payable by the 16th day of the following month. Where deferment does not apply, the tax will be payable on the date the goods are released.
Article repealed
The legislation also repeals Article 115(17)(3), removing the previous provision that established a separate payment deadline for import VAT under the special procedure.
Implementation timetable
The amendments take effect on 1 July 2026. The Lithuanian Government has been instructed to adopt any necessary implementing legal acts by 30 June 2026.
The law was signed and promulgated by President Gitanas NausÄ—da.
