VAT, OSS and invoice reporting for SaaS sold from Lithuania
The standard VAT rate is 21%. Selling to businesses in other EU countries, you usually do not charge VAT: the customer pays at its own country's rate under the reverse charge, although there are several important exceptions. Electronic services sold to consumers in other EU countries are taxed in the customer's country, although below a EUR 10 000 threshold they may be taxed where the seller is established, and the One Stop Shop lets you declare that VAT through one registration. Billing therefore has to store each customer's country, business or consumer status and VAT number, and each invoice must carry the right treatment. Council Directive (EU) 2025/516 (ViDA) makes European-standard e-invoices the rule from 1 July 2030, with reverse-charge invoices due within 10 days of the chargeable event. It is worth confirming your set-up with an accountant.





