Trade with the EU (Intrastat)
Information
Intrastat is a system for the collection of data on the Republic’s of Lithuania trade in goods with the EU Member States. The Intrastat statistical system is operational at EU level since the 1st of January 1993. Intrastat statistical system is operational in Lithuania from the 1st of May 2004.
Statistics on trade in goods between the Member States is based on Regulation (EU) 2019/2152 of the European Parliament and of the Council of 27 November 2019 on European business statistics, repealing 10 legal acts in the field of business statistics and Commission Implementing Regulation (EU) 2020/1197 of 30 July 2020 laying down technical specifications and arrangements pursuant to Regulation (EU) 2019/2152 of the European Parliament and of the Council on European business statistics repealing 10 legal acts in the field of business statistics.
According to Resolution No. 1086 of 10 July 2002 of the Government of the Republic of Lithuania, functions of collecting and accumulating Intrastat data are performed by the Customs Department under the Ministry of Finance of the Republic of Lithuania. State Data Agency methodically manages all work related to collection of Intrastat data, coordinates it, compiles statistical information on Lithuanian international trade in goods.
Intrastat thresholds
Intrastat reports should be provided by those VAT payers whose annual value of dispatches and arrivals of the previous year exceeded the thresholds of submission of Dispatch Intrastat reports and/or Arrival Intrastat reports for the following year. These thresholds are calculated each year for the calendar year and published by the State Data Agency.
Reference Year | Thresholds of submission of Dispatch Intrastat reports | |
Exemption thresholds | Statistical value thresholds | |
2025 | 400 000 | 10 000 000 |
2024 | 400 000 | 10 000 000 |
2023 | 300 000 | 10 000 000 |
Reference Year | Thresholds of submission of Arrival Intrastat reports | |
Exemption thresholds | Statistical value thresholds | |
2025 | 600 000 | 7 000 000 |
2024 | 550 000 | 7 000 000 |
2023 | 500 000 | 7 000 000 |
Who is required to submit Intrastat reports?
Persons registered as VAT payers in Lithuania who exceeded the established Intrastat arrival and/or dispatch thresholds in the previous calendar year must submit monthly Intrastat statistical reports: "Arrival UPS-02" and/or "Dispatch UPS-01" from the beginning of the current calendar year.
Persons registered as VAT payers in Lithuania whose cumulative total value of arrivals and/or dispatches from the beginning of the current calendar year exceeds the set Intrastat thresholds, must start submitting Intrastat statistical reports from the month in which the threshold was exceeded until the end of that calendar year.
Intrastat reports are submitted electronically (via the Internet) connect using the Intrastat Reporting Collection and Processing System IDAIS
Classification of counties of the Republic of Lithuania
Classification of nature of transaction since Marth 2010 to December 2021
Classification of nature of transaction since January 2022
Nomenclature of countries and territories
Terms of delivery since 1 January 2020
Terms of delivery since 1 January 2011
Intrastat reports
Intrastat reports (for the reference months starting from 1 January 2022)
Title | Form |
Statistical Intrastat report Dispatch UPS-01 | |
Statistical Intrastat report Arrival UPS-02 |
Intrastat reports are submitted after the end of the reference month until the 10th working day.
Submission schedule of Intrastat reports for the year 2026
Reference month | Deadline for report submission |
January | 13th of February |
February | 16th of March |
March | 15th of April |
April | 15th of May |
May | 12th of June |
June | 15th of July |
July | 14th of August |
August | 14th of September |
September | 14th of October |
October | 16th of November |
November | 14th of December |
December | 15h of January 2027 |
Submission schedule of Intrastat reports for the year 2025
Reference month | Deadline for report submission |
January | 14th of February |
February | 17th of March |
March | 14th of April |
April | 15th of May |
May | 13th of June |
June | 14th of July |
July | 14th of August |
August | 12th of September |
September | 14th of October |
October | 14th of November |
November | 12th of December |
December | 15h of January 2026 |
Customs Department under the Ministry of Finance of the Republic of Lithuania
Customs Information Division | |
Access to the Customs electronic services portal, consultations on filling out, submitting and accepting Intrastat statistical reports | Tel. (+370 5) 266 5000 |
Customs Information Systems Centre
Customs Information Technology Service Centre | |
Connecting to IDAIS (online application software for processing data related to trade between the Republic of Lithuania and EU states) in the event of IT incidents | Tel. (+370 5) 236 2302 |
State Data Agency
International Trade and Foreign Investment Statistics Division | |
Determination of Intrastat obligation | E-mail [email protected] Tel. +370 5 236 4963 Tel. +370 5 236 4832 Tel. +370 6 3180143 |
Last updated: 03-06-2026