Lithuania VAT Return

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.

Quick reference table

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. (Unsure — no citation)
• Recommended — Invoices, PVM ID (LT + 9 or 12 digits). (Unsure — no citation)
• Ideal — i.SAF data, prior FR0600. (Unsure — no citation)

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-1)
• R-LT-2 — Partial exemption — Trigger: mixed supplies. Message: "Pro-rata per Art. 60. Flag for reviewer." (R-LT-2)
• R-LT-3 — Construction reverse charge — Trigger: construction services. Message: "Domestic reverse charge may apply. Flag." (R-LT-3)

Section 3 — Supplier pattern library

3.1 Lithuanian banks

Lithuanian banks pattern table

Pattern	Treatment	Notes
SWEDBANK, SEB, LUMINOR, ŠIAULIŲ BANKAS	EXCLUDE	Financial service exempt
PALŪKANOS, INTEREST	EXCLUDE	Interest exempt

3.2 Government

Government pattern table

Pattern	Treatment	Notes
VMI, SODRA	EXCLUDE	Tax/social security
REGISTRŲ CENTRAS	EXCLUDE	Company registry

3.3 Utilities

Utilities pattern table

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)

SaaS EU pattern table

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

SaaS non-EU pattern table

Pattern	Treatment	Notes
NOTION, ANTHROPIC, OPENAI, FIGMA, CANVA	Non-EU reverse charge

3.6 Food and entertainment

Food and entertainment pattern table

Pattern	Treatment	Notes
MAXIMA, IKI, LIDL, RIMI, NORFA	Default BLOCK	Personal provisioning
RESTORANAS, KAVINĖ	Default BLOCK	Entertainment/representation limited

3.7 Insurance

Insurance pattern table

Pattern	Treatment	Notes
LIETUVOS DRAUDIMAS, ERGO, BTA	EXCLUDE	Insurance exempt

3.8 Professional services

Professional services pattern table

Pattern	Treatment	Notes
AUDITORIUS, ADVOKATAS, NOTARAS	Domestic 21%

3.9 Internal transfers

Internal transfers pattern table

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%

• Standard rate 21% — Standard rate 21% (Unsure — no citation)

5.2 Reduced rate 9% — books, periodicals, heating, accommodation

• Reduced rate 9% — Reduced rate 9% — books, periodicals, heating, accommodation (Unsure — no citation)

5.3 Reduced rate 5% — medicines, medical devices

• Reduced rate 5% — Reduced rate 5% — medicines, medical devices (Unsure — no citation)

5.4 Zero rate — exports, intra-EU B2B

• Zero rate — Zero rate — exports, intra-EU B2B (Unsure — no citation)

5.5 Exempt — financial, insurance, medical, education, residential rental

• Exempt categories — Exempt — financial, insurance, medical, education, residential rental (Unsure — no citation)

5.6 EU reverse charge — per eu-vat-directive

• EU reverse charge — EU reverse charge — per eu-vat-directive (Unsure — no citation)

5.7 Non-EU reverse charge — self-assess 21%

• Non-EU reverse charge — Non-EU reverse charge — self-assess 21% (Unsure — no citation)

5.8 Domestic reverse charge — construction services

• Domestic reverse charge — Domestic reverse charge — construction services (Unsure — no citation)

5.9 Blocked input PVM — entertainment (above representation cap), personal use, vehicles (limited)

• Blocked input PVM — Blocked input PVM — entertainment (above representation cap), personal use, vehicles (limited) (Unsure — no citation)

5.10 i.SAF — mandatory monthly invoice data submission

• i.SAF — i.SAF — mandatory monthly invoice data submission (Unsure — no citation)

Section 6 — Tier 2 catalogue (compressed)

6.1 Vehicle costs — limited recovery, flag

• Vehicle costs — Vehicle costs — limited recovery, flag (Unsure — no citation)

6.2 Representation — 50% cap, flag

• Representation — Representation — 50% cap, flag (Unsure — no citation)

6.3 Construction reverse charge — flag

• Construction reverse charge — Construction reverse charge — flag (Unsure — no citation)

6.4 Mixed-use — 0% default

• Mixed-use default — Mixed-use — 0% default (Unsure — no citation)

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?"

• PVM ID — PVM ID — "LT + 9 or 12 digits?" (Unsure — no citation)

9.2 Filing frequency — infer from turnover

• Filing frequency — Filing frequency — infer from turnover (Unsure — no citation)

9.3 i.SAF compliance — "Are you filing i.SAF monthly?"

• i.SAF compliance — i.SAF compliance — "Are you filing i.SAF monthly?" (Unsure — no citation)

9.4 Prior credit — always ask

• Prior credit — Prior credit — always ask (Unsure — no citation)

Section 10 — Reference material

Sources

1. PVM istatymas No. IX-751 — Lithuanian VAT Act
2. EU VAT Directive 2006/112/EC
3. VMI portal — https://www.vmi.lt

Change log

• v2.0 (April 2026): Full rewrite to 10-section architecture.
• v1.0-draft: Initial skill.

Disclaimer

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