Lithuania PVM Return (FR0600)
Prepare, review, or classify transactions for a Lithuanian VAT return (FR0600 form) for any client.
Key facts — Lithuania, 2025
| Field | Value |
|---|---|
| Country | Lithuania (Lietuva) |
| Standard rate | 21% |
| Reduced rates | 9% (books, periodicals, heating, hotel accommodation), 5% (medicines, medical devices) |
| Zero rate | Exports, intra-EU B2B supplies |
| Return form | FR0600 (PVM deklaracija) |
| Filing portal | https://www.vmi.lt (VMI EDS) |
| Authority | VMI (Valstybine mokesciu inspekcija) |
| Currency | EUR |
| Filing frequency | Monthly (default), quarterly (turnover < EUR 300,000), bi-annual (< EUR 60,000) |
| Deadline | 25th of month following period |
| i.SAF | Mandatory monthly invoicing data submission to VMI |
| Companion skills | vat-workflow-base v0.1+, eu-vat-directive v0.1+ |
| Contributor | Open Accountants Skills Registry |
| Validated by | Pending |
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Use this skill whenever asked to prepare, review, or classify transactions for a Lithuanian VAT return (FR0600 form) for any client. Trigger on phrases like "prepare VAT return", "Lithuanian VAT", "PVM return", "FR0600", "pridetines vertes mokestis", or any request involving Lithuania VAT filing. MUST be loaded alongside BOTH vat-workflow-base and eu-vat-directive companion skills. ALWAYS read this skill before touching any Lithuania VAT work.
Full guide
Lithuania PVM Return Skill (FR0600) v2.0
Section 1 — Quick reference
The workflow runbook is in vat-workflow-base. EU directive content is in eu-vat-directive.
| Field | Value |
|---|---|
| Country | Lithuania (Lietuva) |
| Standard rate | 21% |
| Reduced rates | 9% (books, periodicals, heating, hotel accommodation), 5% (medicines, medical devices) |
| Zero rate | Exports, intra-EU B2B supplies |
| Return form | FR0600 (PVM deklaracija) |
| Filing portal | https://www.vmi.lt (VMI EDS) |
| Authority | VMI (Valstybine mokesciu inspekcija) |
| Currency | EUR |
| Filing frequency | Monthly (default), quarterly (turnover < EUR 300,000), bi-annual (< EUR 60,000) |
| Deadline | 25th of month following period |
| i.SAF | Mandatory monthly invoicing data submission to VMI |
| Companion skills | vat-workflow-base v0.1+, eu-vat-directive v0.1+ |
| Contributor | Open Accountants Skills Registry |
| Validated by | Pending |
Conservative defaults:
| Ambiguity | Default |
|---|---|
| Unknown rate | 21% |
| Unknown purchase status | Not deductible |
| Unknown counterparty country | Domestic Lithuania |
| Unknown B2B/B2C for EU | B2C, charge 21% |
| Unknown business-use | 0% |
| Unknown blocked status | Blocked |
Red flag thresholds:
| Threshold | Value |
|---|---|
| HIGH single-transaction | EUR 3,000 |
| HIGH tax-delta | EUR 200 |
| MEDIUM concentration | >40% |
| MEDIUM defaults count | >4 |
| LOW net position | EUR 5,000 |
Section 2 — Required inputs and refusal catalogue
Required inputs
Minimum viable — bank statement. Banks: Swedbank, SEB, Luminor, Siauliu bankas, Revolut. Recommended — invoices, PVM ID (LT + 9 or 12 digits). Ideal — i.SAF data, prior FR0600.
Refusal catalogue (supplements eu-vat-directive R-EU-1 through R-EU-12)
R-LT-1 — Small business scheme. Trigger: turnover < EUR 45,000. Message: "Small business exemption may apply."
R-LT-2 — Partial exemption. Trigger: mixed supplies. Message: "Pro-rata per Art. 60. Flag for reviewer."
R-LT-3 — Construction reverse charge. Trigger: construction services. Message: "Domestic reverse charge may apply. Flag."
Section 3 — Supplier pattern library
3.1 Lithuanian banks
| Pattern | Treatment | Notes |
|---|---|---|
| SWEDBANK, SEB, LUMINOR, ŠIAULIŲ BANKAS | EXCLUDE | Financial service exempt |
| PALŪKANOS, INTEREST | EXCLUDE | Interest exempt |
3.2 Government
| Pattern | Treatment | Notes |
|---|---|---|
| VMI, SODRA | EXCLUDE | Tax/social security |
| REGISTRŲ CENTRAS | EXCLUDE | Company registry |
3.3 Utilities
| Pattern | Treatment | Notes |
|---|---|---|
| IGNITIS, ESO | Domestic 21% | Electricity/gas |
| VILNIAUS ŠILUMOS TINKLAI | Domestic 9% | Heating (reduced) |
| TELIA, BITĖ, TELE2 | Domestic 21% | Telecoms |
3.4 SaaS — EU (reverse charge)
| Pattern | Treatment | Notes |
|---|---|---|
| GOOGLE IRELAND, MICROSOFT IRELAND, ADOBE IRELAND | EU reverse charge | |
| SPOTIFY AB (SE), ATLASSIAN (NL) | EU reverse charge |
3.5 SaaS — non-EU
| Pattern | Treatment | Notes |
|---|---|---|
| NOTION, ANTHROPIC, OPENAI, FIGMA, CANVA | Non-EU reverse charge |
3.6 Food and entertainment
| Pattern | Treatment | Notes |
|---|---|---|
| MAXIMA, IKI, LIDL, RIMI, NORFA | Default BLOCK | Personal provisioning |
| RESTORANAS, KAVINĖ | Default BLOCK | Entertainment/representation limited |
3.7 Insurance
| Pattern | Treatment | Notes |
|---|---|---|
| LIETUVOS DRAUDIMAS, ERGO, BTA | EXCLUDE | Insurance exempt |
3.8 Professional services
| Pattern | Treatment | Notes |
|---|---|---|
| AUDITORIUS, ADVOKATAS, NOTARAS | Domestic 21% |
3.9 Internal transfers
| Pattern | Treatment | Notes |
|---|---|---|
| VIDINIS PERVEDIMAS | EXCLUDE | |
| ATLYGINIMAS, DARBO UŽMOKESTIS | EXCLUDE | Salary |
Section 4 — Worked examples
Example 1 — Non-EU SaaS reverse charge
Input: NOTION LABS INC ; DEBIT ; EUR 14.68
Treatment: Non-EU reverse charge at 21%. Net zero.
Example 2 — EU service reverse charge (Google)
Input: GOOGLE IRELAND ; DEBIT ; EUR 850
Treatment: EU reverse charge at 21%. Net zero.
Example 3 — Representation expense
Input: RESTORANAS STIKLIAI ; DEBIT ; EUR 200
Treatment: Representation expenses limited to 50% PVM recovery. Conservative default: 0%.
Example 4 — Heating at reduced rate
Input: VILNIAUS ŠILUMOS TINKLAI ; DEBIT ; EUR 109
Treatment: Heating at 9%. Net = 100. PVM = 9.
Example 5 — EU B2B service sale
Input: STUDIO KREBS GMBH (DE) ; CREDIT ; EUR 3,500
Treatment: B2B service to EU. Zero-rated. Verify DE VAT ID via VIES.
Example 6 — Motor vehicle
Input: UAB AUTOCENTRAS ; DEBIT ; car lease ; EUR 650
Treatment: Passenger vehicle PVM recovery limited. Conservative default: 0%. Flag for reviewer.
Section 5 — Tier 1 classification rules (compressed)
5.1 Standard rate 21%
5.2 Reduced rate 9% — books, periodicals, heating, accommodation
5.3 Reduced rate 5% — medicines, medical devices
5.4 Zero rate — exports, intra-EU B2B
5.5 Exempt — financial, insurance, medical, education, residential rental
5.6 EU reverse charge — per eu-vat-directive
5.7 Non-EU reverse charge — self-assess 21%
5.8 Domestic reverse charge — construction services
5.9 Blocked input PVM — entertainment (above representation cap), personal use, vehicles (limited)
5.10 i.SAF — mandatory monthly invoice data submission
Section 6 — Tier 2 catalogue (compressed)
6.1 Vehicle costs — limited recovery, flag
6.2 Representation — 50% cap, flag
6.3 Construction reverse charge — flag
6.4 Mixed-use — 0% default
Section 7 — Excel working paper template
Standard layout. Column H accepts FR0600 box codes.
Section 8 — Bank statement reading guide
Format: Swedbank/SEB CSV, YYYY-MM-DD, EUR. Language: Lithuanian.
Section 9 — Onboarding fallback
9.1 PVM ID — "LT + 9 or 12 digits?"
9.2 Filing frequency — infer from turnover
9.3 i.SAF compliance — "Are you filing i.SAF monthly?"
9.4 Prior credit — always ask
Section 10 — Reference material
Sources
- PVM istatymas No. IX-751 — Lithuanian VAT Act
- EU VAT Directive 2006/112/EC
- VMI portal — https://www.vmi.lt
Change log
- v2.0 (April 2026): Full rewrite to 10-section architecture.
- v1.0-draft: Initial skill.
Disclaimer
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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