One of our company’s main activities is the preparation and submission of Intrastat reports to Customs.
ABOUT INTRASTAT
Intrastat is a system for collecting data on Lithuania’s trade with European Union member states. Submission of Intrastat reports is mandatory for VAT payers registered in the Republic of Lithuania or taxable persons abroad who, in the course of trade transactions with EU economic operators, export or import goods whose annual value exceeds the assimilation threshold calculated by the Department of Statistics (published in the official gazette “Valstybės žinios” each year by 30 October). Intrastat thresholds for 2023: https://osp.stat.gov.lt/intrastato-ribos;
VAT payers register on the Common User Management (BAP) portal https://bap.lrmuitine.lt. On the Customs Information Technology portal, once registered on the BAP portal, you can log in to the Intrastat system, IDAIS portal address https://intrastat.lrmuitine.lt
The application of the Intrastat system is established by European Union legislation, and failure to comply carries administrative liability. A company required to submit Intrastat reports may turn to intermediaries for their preparation.
OUR SERVICES – INTRASTAT REPORT PREPARATION
- UAB “Laimonas ir broliai” has been preparing Intrastat reports since 2004-05-01. Price for determining Intrastat codes – determining the Intrastat code for 1 consignment of goods costs 5 euros + VAT.
- Intrastat reports are prepared and submitted to Customs electronically. The total price for 1 month’s report starts from 27 euros + VAT. Data can be provided as Excel spreadsheets – discounts apply. We can also check and submit an Intrastat report you have partially prepared yourself – price from 20 euros + VAT.
- For an additional fee of 50-100 euros +VAT we can register you in the Customs system if you are unable to log in via the e-government gateway. We collect the data, determine the codes, classify the goods, complete the documents and submit them accurately and on time.
- If you do not have an electronic signature, we will arrange access without one, although this takes longer and your rights in the Customs system may be limited. We connect companies managed by foreign nationals to the Intrastat system. We will sign an agreement, obtain the necessary authorisations, connect you to the Customs system and take care of your Intrastat reports for the duration of the delegation period:
• Every month we will remind you to collect the Intrastat data;
• Every year we will inform you of changes to the Intrastat thresholds (when they change);
• Every month we will collect your data sets from you (you can send them by e-mail);
• We will determine the Intrastat commodity codes, classify the goods, and verify their weights;
• We will complete the reports and submit them to Customs;
• We will ensure the Intrastat reports are registered and confirmed;
• We e-mail clients copies (extracts) of the Intrastat reports;
• We will amend reports if additional documents arise;
• We will submit empty reports to Customs free of charge if your company does not carry out export-import activity.
We carry out all data collection, code determination, classification of goods, and completion and submission of documents accurately and on time (deadlines are set out in the agreement, which can be terminated within 30 days).
Report data is confirmed in the IDAIS system only if submitted without errors. After submitting Intrastat reports, we keep copies of them for 2 years.
Our goal is to submit reports with the least possible time and effort on the part of our clients. If needed, we provide consultations on Intrastat and Customs formalities for goods imported and exported from third countries. Contact us.
What are Intrastat and Extrastat? Both terms describe accounting systems that record data on Lithuania’s trade with other countries. The main difference is that Intrastat covers trade with European Union member states, while Extrastat covers trade with non-EU countries. This data is collected by the Customs department and later transferred to the Department of Statistics, where the processed data is used to improve the economic situation.
INTRASTAT THRESHOLDS
Intrastat thresholds for 2023:
- For imports – from EUR 500 thousand;
- For exports – from EUR 300 thousand.
If needed, we advise clients on Customs declaration matters. Detailed information about Intrastat: https://intrastat.lrmuitine.lt/
Regarding Intrastat reporting for trade with Northern Ireland since 2021
Since 1 January 2021, statistical information on trade in goods with Northern Ireland (part of the United Kingdom) must be reported in the Intrastat statistical Dispatches report UPS-01 and/or the Intrastat statistical Arrivals report UPS-02
FACTS
About 350 Intrastat reports submitted per year, several dozen active Intrastat service agreements – our clients are currently improving their core business performance, not burdening their staff with tasks outside their normal duties, and are entrusting the preparation and submission of Intrastat reports to UAB „Laimonas ir broliai“. All you need to do is gather your purchase and sale invoices and give us a call.
