Prepare, review, or classify transactions for a Lithuanian VAT return (FR0600 form) for any client.
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Rates and citations we keep current from primary sources. The method, how a practitioner actually does this work, can only come from someone who has done it.
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General reference only
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Source-cited draft. This Guide is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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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 |
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
R-LT-1 — Small business scheme
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 |
Lithuanian banks pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| SWEDBANK, SEB, LUMINOR, ŠIAULIŲ BANKAS | EXCLUDE | Financial service exempt |
| PALŪKANOS, INTEREST | EXCLUDE | Interest exempt |
Government pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| VMI, SODRA | EXCLUDE | Tax/social security |
| REGISTRŲ CENTRAS | EXCLUDE | Company registry |
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 |
SaaS EU pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| GOOGLE IRELAND, MICROSOFT IRELAND, ADOBE IRELAND | EU reverse charge | |
| SPOTIFY AB (SE), ATLASSIAN (NL) | EU reverse charge |
SaaS non-EU pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| NOTION, ANTHROPIC, OPENAI, FIGMA, CANVA | Non-EU reverse charge |
Food and entertainment pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| MAXIMA, IKI, LIDL, RIMI, NORFA | Default BLOCK | Personal provisioning |
| RESTORANAS, KAVINĖ | Default BLOCK | Entertainment/representation limited |
Insurance pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| LIETUVOS DRAUDIMAS, ERGO, BTA | EXCLUDE | Insurance exempt |
Professional services pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| AUDITORIUS, ADVOKATAS, NOTARAS | Domestic 21% |
Internal transfers pattern table
| Pattern | Treatment | Notes |
|---|---|---|
| VIDINIS PERVEDIMAS | EXCLUDE | |
| ATLYGINIMAS, DARBO UŽMOKESTIS | EXCLUDE | Salary |
Input: NOTION LABS INC ; DEBIT ; EUR 14.68
Treatment: Non-EU reverse charge at 21%. Net zero.
Input: GOOGLE IRELAND ; DEBIT ; EUR 850
Treatment: EU reverse charge at 21%. Net zero.
Input: RESTORANAS STIKLIAI ; DEBIT ; EUR 200
Treatment: Representation expenses limited to 50% PVM recovery. Conservative default: 0%.
Input: VILNIAUS ŠILUMOS TINKLAI ; DEBIT ; EUR 109
Treatment: Heating at 9%. Net = 100. PVM = 9.
Input: STUDIO KREBS GMBH (DE) ; CREDIT ; EUR 3,500
Treatment: B2B service to EU. Zero-rated. Verify DE VAT ID via VIES.
Input: UAB AUTOCENTRAS ; DEBIT ; car lease ; EUR 650
Treatment: Passenger vehicle PVM recovery limited. Conservative default: 0%. Flag for reviewer.
Standard layout. Column H accepts FR0600 box codes.
Format: Swedbank/SEB CSV, YYYY-MM-DD, EUR. Language: Lithuanian.
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.
The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
Other Lithuania computations in the OpenAccountants Tax Library.
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
Lithuanian banks pattern table
| Pattern | Treatment | Notes | |---|---|---| | SWEDBANK, SEB, LUMINOR, ŠIAULIŲ BANKAS | EXCLUDE | Financial service exempt | | PALŪKANOS, INTEREST | EXCLUDE | Interest exempt |
Government pattern table
| Pattern | Treatment | Notes | |---|---|---| | VMI, SODRA | EXCLUDE | Tax/social security | | REGISTRŲ CENTRAS | EXCLUDE | Company registry |
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 |
SaaS EU pattern table
| Pattern | Treatment | Notes | |---|---|---| | GOOGLE IRELAND, MICROSOFT IRELAND, ADOBE IRELAND | EU reverse charge | | | SPOTIFY AB (SE), ATLASSIAN (NL) | EU reverse charge | |
SaaS non-EU pattern table
| Pattern | Treatment | Notes | |---|---|---| | NOTION, ANTHROPIC, OPENAI, FIGMA, CANVA | Non-EU reverse charge | |
Food and entertainment pattern table
| Pattern | Treatment | Notes | |---|---|---| | MAXIMA, IKI, LIDL, RIMI, NORFA | Default BLOCK | Personal provisioning | | RESTORANAS, KAVINĖ | Default BLOCK | Entertainment/representation limited |
Insurance pattern table
| Pattern | Treatment | Notes | |---|---|---| | LIETUVOS DRAUDIMAS, ERGO, BTA | EXCLUDE | Insurance exempt |
Professional services pattern table
| Pattern | Treatment | Notes | |---|---|---| | AUDITORIUS, ADVOKATAS, NOTARAS | Domestic 21% | |
Internal transfers pattern table
| Pattern | Treatment | Notes | |---|---|---| | VIDINIS PERVEDIMAS | EXCLUDE | | | ATLYGINIMAS, DARBO UŽMOKESTIS | EXCLUDE | Salary |
Standard rate 21%
Standard rate 21%Unsure — no citation
Reduced rate 9%
Reduced rate 9% — books, periodicals, heating, accommodationUnsure — no citation
Reduced rate 5%
Reduced rate 5% — medicines, medical devicesUnsure — no citation
Zero rate
Zero rate — exports, intra-EU B2BUnsure — no citation
Exempt categories
Exempt — financial, insurance, medical, education, residential rentalUnsure — no citation
EU reverse charge
EU reverse charge — per eu-vat-directiveUnsure — no citation
Non-EU reverse charge
Non-EU reverse charge — self-assess 21%Unsure — no citation
Domestic reverse charge
Domestic reverse charge — construction servicesUnsure — no citation
Blocked input PVM
Blocked input PVM — entertainment (above representation cap), personal use, vehicles (limited)Unsure — no citation
i.SAF
i.SAF — mandatory monthly invoice data submissionUnsure — no citation
Vehicle costs
Vehicle costs — limited recovery, flagUnsure — no citation
Representation
Representation — 50% cap, flagUnsure — no citation
Construction reverse charge
Construction reverse charge — flagUnsure — no citation
Mixed-use default
Mixed-use — 0% defaultUnsure — no citation
PVM ID
PVM ID — "LT + 9 or 12 digits?"Unsure — no citation
Filing frequency
Filing frequency — infer from turnoverUnsure — no citation
i.SAF compliance
i.SAF compliance — "Are you filing i.SAF monthly?"Unsure — no citation
Prior credit
Prior credit — always askUnsure — no citation
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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