按地区划分的税率 Lithuania

To register, you need to complete a registration application. This involves providing the following details about the company in the designated application form:

Comprehensive information about the company.
The company’s name, trading name (if applicable), full postal address, email address, and website of the taxable person, along with the name and phone number of the contact person.
国家税号（如果适用）。
应税人开展业务所在国家/地区。
国际银行账号 (IBAN) 或 OBAN 号码以及银行识别码 (BIC)。
一份电子声明，声明应税人在欧盟内未注册增值税。
The date of commencement of using the scheme.
If the documents are in a language other than the official Lithuanian, they must be accompanied by a translation, signed and sealed by the translator.

Electronic books, images, movies, and videos, whether purchased from platforms like Shopify or accessed through services such as Amazon Prime, are categorized in tax materials as “Audio, visual, or audiovisual products.”
Downloadable and streaming music, whether buying an MP3 or using music services.
Cloud-based software and as-a-Service products, including SaaS, PaaS, and IaaS.
Websites, hosting services, and Internet service providers.
Online advertisements and affiliate marketing.

Businesses that fail to submit VAT returns by the deadline may incur a penalty, typically calculated as a percentage of the unpaid tax amount. If VAT is not paid by the due date, interest may accrue on the outstanding amount, with the rate set by the tax authority. Businesses required to register for VAT but fail to do so may face fines, varying based on circumstances and duration of non-compliance. Incorrect VAT reporting can result in penalties, including fines and the obligation to pay any additional tax owed. In addition to financial penalties, businesses may face administrative penalties, such as warnings or other actions by the tax authority. Severe tax evasion or fraud can lead to criminal penalties, including fines and imprisonment.