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openaccountants/skills/lithuania-vat-return.md
lithuania-vat-return.md214 lines7.5 KB
v20EU
1---
2name: lithuania-vat-return
3description: 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.
4version: 2.0
5---
6 
7# Lithuania PVM Return Skill (FR0600) v2.0
8 
9## Section 1 — Quick reference
10 
11**The workflow runbook is in `vat-workflow-base`. EU directive content is in `eu-vat-directive`.**
12 
13| Field | Value |
14|---|---|
15| Country | Lithuania (Lietuva) |
16| Standard rate | 21% |
17| Reduced rates | 9% (books, periodicals, heating, hotel accommodation), 5% (medicines, medical devices) |
18| Zero rate | Exports, intra-EU B2B supplies |
19| Return form | FR0600 (PVM deklaracija) |
20| Filing portal | https://www.vmi.lt (VMI EDS) |
21| Authority | VMI (Valstybine mokesciu inspekcija) |
22| Currency | EUR |
23| Filing frequency | Monthly (default), quarterly (turnover < EUR 300,000), bi-annual (< EUR 60,000) |
24| Deadline | 25th of month following period |
25| i.SAF | Mandatory monthly invoicing data submission to VMI |
26| Companion skills | vat-workflow-base v0.1+, eu-vat-directive v0.1+ |
27| Contributor | Open Accountants Skills Registry |
28| Validated by | Pending |
29 
30**Conservative defaults:**
31 
32| Ambiguity | Default |
33|---|---|
34| Unknown rate | 21% |
35| Unknown purchase status | Not deductible |
36| Unknown counterparty country | Domestic Lithuania |
37| Unknown B2B/B2C for EU | B2C, charge 21% |
38| Unknown business-use | 0% |
39| Unknown blocked status | Blocked |
40 
41**Red flag thresholds:**
42 
43| Threshold | Value |
44|---|---|
45| HIGH single-transaction | EUR 3,000 |
46| HIGH tax-delta | EUR 200 |
47| MEDIUM concentration | >40% |
48| MEDIUM defaults count | >4 |
49| LOW net position | EUR 5,000 |
50 
51---
52 
53## Section 2 — Required inputs and refusal catalogue
54 
55### Required inputs
56**Minimum viable** — bank statement. Banks: Swedbank, SEB, Luminor, Siauliu bankas, Revolut.
57**Recommended** — invoices, PVM ID (LT + 9 or 12 digits).
58**Ideal** — i.SAF data, prior FR0600.
59 
60### Refusal catalogue (supplements eu-vat-directive R-EU-1 through R-EU-12)
61 
62**R-LT-1 — Small business scheme.** *Trigger:* turnover < EUR 45,000. *Message:* "Small business exemption may apply."
63 
64**R-LT-2 — Partial exemption.** *Trigger:* mixed supplies. *Message:* "Pro-rata per Art. 60. Flag for reviewer."
65 
66**R-LT-3 — Construction reverse charge.** *Trigger:* construction services. *Message:* "Domestic reverse charge may apply. Flag."
67 
68---
69 
70## Section 3 — Supplier pattern library
71 
72### 3.1 Lithuanian banks
73| Pattern | Treatment | Notes |
74|---|---|---|
75| SWEDBANK, SEB, LUMINOR, ŠIAULIŲ BANKAS | EXCLUDE | Financial service exempt |
76| PALŪKANOS, INTEREST | EXCLUDE | Interest exempt |
77 
78### 3.2 Government
79| Pattern | Treatment | Notes |
80|---|---|---|
81| VMI, SODRA | EXCLUDE | Tax/social security |
82| REGISTRŲ CENTRAS | EXCLUDE | Company registry |
83 
84### 3.3 Utilities
85| Pattern | Treatment | Notes |
86|---|---|---|
87| IGNITIS, ESO | Domestic 21% | Electricity/gas |
88| VILNIAUS ŠILUMOS TINKLAI | Domestic 9% | Heating (reduced) |
89| TELIA, BITĖ, TELE2 | Domestic 21% | Telecoms |
90 
91### 3.4 SaaS — EU (reverse charge)
92| Pattern | Treatment | Notes |
93|---|---|---|
94| GOOGLE IRELAND, MICROSOFT IRELAND, ADOBE IRELAND | EU reverse charge | |
95| SPOTIFY AB (SE), ATLASSIAN (NL) | EU reverse charge | |
96 
97### 3.5 SaaS — non-EU
98| Pattern | Treatment | Notes |
99|---|---|---|
100| NOTION, ANTHROPIC, OPENAI, FIGMA, CANVA | Non-EU reverse charge | |
101 
102### 3.6 Food and entertainment
103| Pattern | Treatment | Notes |
104|---|---|---|
105| MAXIMA, IKI, LIDL, RIMI, NORFA | Default BLOCK | Personal provisioning |
106| RESTORANAS, KAVINĖ | Default BLOCK | Entertainment/representation limited |
107 
108### 3.7 Insurance
109| Pattern | Treatment | Notes |
110|---|---|---|
111| LIETUVOS DRAUDIMAS, ERGO, BTA | EXCLUDE | Insurance exempt |
112 
113### 3.8 Professional services
114| Pattern | Treatment | Notes |
115|---|---|---|
116| AUDITORIUS, ADVOKATAS, NOTARAS | Domestic 21% | |
117 
118### 3.9 Internal transfers
119| Pattern | Treatment | Notes |
120|---|---|---|
121| VIDINIS PERVEDIMAS | EXCLUDE | |
122| ATLYGINIMAS, DARBO UŽMOKESTIS | EXCLUDE | Salary |
123 
124---
125 
126## Section 4 — Worked examples
127 
128### Example 1 — Non-EU SaaS reverse charge
129**Input:** `NOTION LABS INC ; DEBIT ; EUR 14.68`
130**Treatment:** Non-EU reverse charge at 21%. Net zero.
131 
132### Example 2 — EU service reverse charge (Google)
133**Input:** `GOOGLE IRELAND ; DEBIT ; EUR 850`
134**Treatment:** EU reverse charge at 21%. Net zero.
135 
136### Example 3 — Representation expense
137**Input:** `RESTORANAS STIKLIAI ; DEBIT ; EUR 200`
138**Treatment:** Representation expenses limited to 50% PVM recovery. Conservative default: 0%.
139 
140### Example 4 — Heating at reduced rate
141**Input:** `VILNIAUS ŠILUMOS TINKLAI ; DEBIT ; EUR 109`
142**Treatment:** Heating at 9%. Net = 100. PVM = 9.
143 
144### Example 5 — EU B2B service sale
145**Input:** `STUDIO KREBS GMBH (DE) ; CREDIT ; EUR 3,500`
146**Treatment:** B2B service to EU. Zero-rated. Verify DE VAT ID via VIES.
147 
148### Example 6 — Motor vehicle
149**Input:** `UAB AUTOCENTRAS ; DEBIT ; car lease ; EUR 650`
150**Treatment:** Passenger vehicle PVM recovery limited. Conservative default: 0%. Flag for reviewer.
151 
152---
153 
154## Section 5 — Tier 1 classification rules (compressed)
155 
156### 5.1 Standard rate 21%
157### 5.2 Reduced rate 9% — books, periodicals, heating, accommodation
158### 5.3 Reduced rate 5% — medicines, medical devices
159### 5.4 Zero rate — exports, intra-EU B2B
160### 5.5 Exempt — financial, insurance, medical, education, residential rental
161### 5.6 EU reverse charge — per eu-vat-directive
162### 5.7 Non-EU reverse charge — self-assess 21%
163### 5.8 Domestic reverse charge — construction services
164### 5.9 Blocked input PVM — entertainment (above representation cap), personal use, vehicles (limited)
165### 5.10 i.SAF — mandatory monthly invoice data submission
166 
167---
168 
169## Section 6 — Tier 2 catalogue (compressed)
170 
171### 6.1 Vehicle costs — limited recovery, flag
172### 6.2 Representation — 50% cap, flag
173### 6.3 Construction reverse charge — flag
174### 6.4 Mixed-use — 0% default
175 
176---
177 
178## Section 7 — Excel working paper template
179Standard layout. Column H accepts FR0600 box codes.
180 
181---
182 
183## Section 8 — Bank statement reading guide
184**Format:** Swedbank/SEB CSV, YYYY-MM-DD, EUR. **Language:** Lithuanian.
185 
186---
187 
188## Section 9 — Onboarding fallback
189### 9.1 PVM ID — "LT + 9 or 12 digits?"
190### 9.2 Filing frequency — infer from turnover
191### 9.3 i.SAF compliance — "Are you filing i.SAF monthly?"
192### 9.4 Prior credit — always ask
193 
194---
195 
196## Section 10 — Reference material
197 
198### Sources
1991. PVM istatymas No. IX-751 — Lithuanian VAT Act
2002. EU VAT Directive 2006/112/EC
2013. VMI portal — https://www.vmi.lt
202 
203### Change log
204- **v2.0 (April 2026):** Full rewrite to 10-section architecture.
205- **v1.0-draft:** Initial skill.
206 
207---
208 
209## Disclaimer
210 
211This 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.
212 
213The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
214 

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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.

LTty-2025

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