VAT returns in Lithuania 2026
If you have an active LT number, correct VAT declarations abroad in Lithuania are based primarily on FR0600, i.SAF registers and EU transaction reconciliation.
This guide covers deadlines, forms, FR0600(3) fields, zero-value declarations, corrections, and VAT payments. If you don't have an LT number yet, start by registering for VAT in Lithuania.
VAT declarations in Lithuania
VAT declarations in Lithuania – which form to choose?
The form depends on the taxpayer's status and transaction type. The FR0600 does not replace the FR0564 or i.SAF, and the FR0608 should not be considered a permanent replacement for late registration.
| Form or report | Who is submitting | Range | Basic term |
|---|---|---|---|
| FR0600(3) | Ordinary taxpayer with LT number | Sales, purchases, ITC, reverse charge, import VAT and deduction | Up to 25 days after period |
| FR0564 | Taxpayer with reported EU transactions | IDT, certain B2B services, three-party transactions and call-off stock | By the 25th of the following month |
| i.SAF | Legal entity registered for VAT | Registers of invoices issued and received, also empty | By the 20th of the following month |
| PVM101 | Participant of the Lithuanian national SVS | Selected purchases and services that trigger VAT reporting or payment | By the 25th day, only in the month with the event |
| FR0608(3) | Unregistered entity obliged to settle VAT | Certain sales, purchases, reverse charges, new means of transport and excise goods | By the 25th or within 5 business days |
Who submits FR0600 and other reports?
Active ordinary taxpayer PVM
The legal entity submits the FR0600 from the date indicated in the decision until effective deregistration. The legal entity also submits monthly i.SAF records.
Transactions to other EU countries
If an IDT, qualifying B2B service or other reportable event occurs in a given month, FR0564 is added to FR0600.
Other status than regular LT number
PVM101 and FR0608 are separate and do not replace regular registration if your actual business model requires an LT number.
If you're just determining whether you need a number, check out our guide to VAT registration in Lithuania. Here, we focus on the obligations after your status is established.
VAT declaration deadlines in Lithuania
For foreign legal entities, the standard is one month. FR0600 and VAT are generally due by the 25th of the following month, while i.SAF must be closed earlier.
- Data ClosureReconcile sales, purchases, inventory, clearance and EU transactions.
- By day 20Submit records of issued and received invoices in i.SAF.
- By day 25File FR0600, or FR0564, and pay VAT.
July settlement
FR0600 and VAT for July 2026 are generally due on 25 August 2026.
August settlement
FR0600 and the payment for August 2026 are generally due on 25 September.
The last declaration
After deregistration, the last FR0600 is submitted within 20 days, or in the case of a faster liquidation, before its completion.
Do I need to submit zero VAT returns?
FR0600: yes
An active regular taxpayer files an FR0600 for each assigned period, also excluding sales, purchases and tax payable.
i.SAF: also empty
The absence of invoices does not eliminate the obligation. Registers issued and received are reported as blank.
FR0564: not zero
The FR0564 is filed only for the month in which the reported transaction occurred. Similarly, the PVM101 is filed for the month in which the event is indicated.
How are declarations and reports submitted?
| System | What is it for? | What to control |
|---|---|---|
| EDS | FR0600, FR0564, PVM101 and FR0608 | Shipping status, form version, period and UPO |
| i.SAF / i.MAS | Invoice registers and preliminary FR0600 and FR0564 | PVM codes, invoice completeness and manual additions |
| Mano VMI | Settlement status and payment assignment | Taxpayer, period, liability and balance |
Manual entry
Good for a small number of documents, but requires consistency checks with the ledger and declaration.
XML import
Speeds up i.SAF reporting if data mapping and PVM codes are up to date.
System integration
Requires testing after changes to rates, fields, and codes. In 2026, be especially vigilant about the 12% rate.
FR0600(3) – basic VAT return in 2026
FR0600 shows the period's transactions, output VAT, purchase VAT, deduction and the final amount payable or surplus.
Transaction Basics and Values
This includes, among others, domestic sales, exports, ICT, INT, foreign services and transactions outside Lithuania.
VAT and deduction
This part includes purchase VAT, import VAT, VAT due on individual transactions and actual deduction.
New field from 2026
FR0600(3) contains a field for VAT on domestic services taxed at the new 12% rate.
FR0600 – Map of the most important fields in 2026
The map below helps you assign typical transactions. Before submitting, please review the current FR0600 completion and correction rules and the source document.
| Field | What are you demonstrating? |
|---|---|
| 11 | Basis for domestic sales taxed at 21%, 12% or 5% |
| 12 | Basis for sales covered by the domestic reverse charge under Article 96 |
| 13–16 | Exemptions, private use, manufactured fixed assets and margin in special procedures |
| 17 | Export of goods at 0% rate |
| 18 | Intra-Community supply of goods to taxpayers in other EU countries |
| 19 | Other transactions subject to a 0% rate |
| 20 | Transactions outside Lithuania retaining the right to deduct |
| 21 | WNT made in Lithuania |
| 22 | Acquisition through an intermediary in a simplified three-party transaction |
| 23 / 24 | Services from foreign suppliers; box 24 is part of box 23 and covers EU VAT suppliers |
| 25 | Purchase VAT, including self-assessed VAT |
| 26 | Import VAT paid or settled by the customs administration |
| 27 | Import VAT, the payment or crediting of which is controlled by VMI |
| 28 | Deduction percentage for mixed activity |
| 29 | VAT due at the rate of 21% |
| 29A | VAT due on domestic services taxed at 12% |
| 30 | Old 9% rate field; do not apply to regular transactions from 2026 |
| 31 | VAT due at the rate of 5% |
| 32 | VAT settled by the purchaser pursuant to Article 95 |
| 33 | VAT settled by the purchaser pursuant to Article 96 |
| 34 | VAT due on intra-Community acquisitions |
| 35 | VAT actually deductible |
| 36 | VAT payable or surplus |
Fields 11, 29, 29A and 31 – domestic sales
In field 11, enter the total net value of domestic sales. Distribute VAT to field 29 for 21%, 29A for 12%, and 31 for 5%. Do not enter the gross value.
Fields 17–20 – 0% and transactions outside Lithuania
Exports go to 17, ICT to 18, other qualifying transactions 0% to 19, and transactions outside Lithuania with the right to deduct to 20.
Fields 21, 25, 34 and 35 – WNT
The ITC base goes to 21, output VAT to 34, the same amount to 25 as purchase VAT and to 35 in terms of the right of deduction.
Fields 23, 24, 32, 25 and 35 – foreign services
Field 23 covers all foreign suppliers, and 24 only covers EU VAT payers. You report the VAT due in field 32. See also reverse charge in Lithuania.
Fields 26 and 27 – import VAT
Do not enter the same amount in both fields. The deduction goes to 35. Details depend on the customs clearance and settlement method – check VAT import in Lithuania.
Field 35 – Actual Deduction
Box 25 does not automatically mean a full deduction. Include in box 35 only the amount allowable after considering the business connection and limitations.
How to report typical transactions in FR0600?
Local sales 21%
Net sales €100,000: field 11 - €100,000, field 29 - €21,000.
WDT from Lithuania
IDT EUR 60,000: field 18 and FR0564. VAT EUR 0 requires compliance with the 0% rate conditions and documentation.
WNT own stock
Value of €50,000 at 21%: box 21 - €50,000; boxes 34, 25 and with full deduction 35 - €10,500 each.
EU and US service
Services €10,000 from the EU and €5,000 from the US: box 23 - €15,000, box 24 - €10,000, and VAT 21% to boxes 32, 25 and 35 respectively.
FR0564 – EU summary information
FR0564 is monthly and is generated only for the month in which the transaction is reported. The due date is the 25th of the following month.
What are you demonstrating?
- ICT and movement of own goods from Lithuania;
- qualifying role as an intermediary in a triangular transaction;
- certain B2B services to a taxpayer in another EU country;
- reported stock call-off events.
What are you not demonstrating?
- WNT and services purchased from the EU;
- import, export and domestic sales;
- sales settled by OSS;
- regular domestic reverse charge.
i.SAF – monthly records until the 20th day
A foreign legal entity with an LT number submits records of issued and received invoices for each month, even if they are empty.
Sales register
It includes, among others, standard invoices, advance payments, corrections, IDT, reverse charge, rates of 21%, 12%, 5% and 0%, and relevant export documents.
Purchase register
Include Lithuanian invoices and foreign documents that trigger VAT self-assessment, including intra-Community acquisition of goods and foreign services.
PVM codes
Assign the current code to each item. In 2026, check the mapping of the 12% rate and do not duplicate the codes from the former 9% rate.
Does i.SAF have to equal FR0600?
Data should be reconciled, but totals are not always identical. Differences may result from the recording period, import, adjustments, rounding, OSS, or non-invoicing events.
When to improve i.SAF?
After a missing or duplicate invoice, incorrect customer number, incorrect code, or incorrect period. Correcting FR0600 does not automatically change the i.SAF.
PVM101 and FR0608 – when are they needed?
PVM101
It is submitted by a Lithuanian national VAT number participant only for the month in which a specific event occurs, such as the purchase of a foreign service, a relevant intra-Community acquisition of goods, or a business-to-business service to another EU country. A cross-border EX number from another country does not automatically create this status.
FR0608(3)
This applies to unregistered entities that must settle specific Lithuanian VAT. The standard deadline is the 25th day, and for new means of transport or excise goods from the EU, it is 5 business days from import.
How to correct FR0600?
The adjusted FR0600 again includes all the data for the period – not just the difference.
Correct the original period
Among other things, when the error understated VAT, overstated the refund, concerns EU transactions or import VAT controlled by VMI.
Check out other reports
Correction FR0600 does not automatically update FR0564, i.SAF, invoice, ledger or warehouse.
Keep an eye on the correction period
Generally, it covers the current year and the three preceding years. Longer terms apply to selected bad debts and fixed assets.
VAT and interest payments in Lithuania
Payment code
For tax declared in FR0600, code 1001 is used. Before transferring, check your current VMI account and taxpayer ID.
Deadline
You generally pay VAT on the same date as the FR0600. OSS and IOSS are paid according to the rules of the appropriate procedure, not like the FR0600.
Daily from May 1, 2026
At the beginning of 2026, the rate was 0.026% per day. Always check the current official table before calculating.
Check before submitting the VAT return
FR0600 should be the result of data reconciliation, not the place where you look for missing transactions.
- Close SourcesCollect sales, purchases, warehouse and customs data.
- Classify transactionsSeparate WDT, WNT, import, export, reverse charge, OSS and IOSS.
- Check your contractors.Verify VAT numbers in VIES and keep the confirmations.
- Prepare i.SAFReconcile invoices and submit records by day 20.
- Complete FR0600Assign bases, output VAT, purchase VAT and deduction.
- Add FR0564Report EU Obligatory Supplies and Services.
- Send and paySubmit the forms by the 25th day and make the transfer.
- Keep EvidenceArchive UPO, VIES, payment and reconciliation of differences.
The most common errors in VAT declarations in Lithuania
Reporting deficiencies
- omitting null FR0600 or empty i.SAF;
- no FR0564 at WDT;
- showing purchases in FR0564;
- treating FR0608 as a replacement for registration;
- recording of OSS sales in field 11.
Errors in FR0600 fields
- gross value instead of net value in field 11;
- WNT only in field 21, without 34, 25 and 35;
- confusion of fields 23 and 24;
- double import VAT in 26 and 27;
- full deduction from 25 without analyzing field 35.
VAT returns in Lithuania 2026 – the most important conclusions
FR0600(3)
Basic declaration for a regular taxpayer. Legal entities generally file monthly by the 25th day.
i.SAF before declaration
Invoice records must be submitted by the 20th day, even as blanks. Data must be reconciled with the ledger.
Systems don't improve themselves
After error, check FR0600, FR0564, i.SAF, documents, ledger and payment simultaneously.
VAT declarations in Lithuania – questions and answers
The basic return for a regular taxpayer with an LT number is FR0600. For periods beginning on or after 1 January 2026, version FR0600(3) is used.
For a monthly period, the due date is the 25th of the following month. Tax is generally paid by that same date.
Generally, yes. A month is the standard term for a legal entity. A quarter requires conditions to be met and a change approved by VMI.
Yes, if the LT number remains active and the taxpayer has not been formally released from the declaration obligation.
Yes. The lack of issued or received invoices does not eliminate the obligation to submit empty records.
For the month in which the relevant B2B service, qualifying three-party transaction or stock call-off event covered by the IDT report occurred.
No. Purchases of goods and services from the EU go to the appropriate fields of FR0600, not to the delivery summary information.
FR0600(3) and a new field 29A have been introduced for VAT on domestic services taxed at 12%.
Not always. It needs to be checked, supplemented with events not directly reflected in the invoices, and then sent via EDS.
The corrected declaration re-enters all data for the given period. The impact of the error on FR0564, i.SAF, invoices, and payments must also be verified.
For tax declared in FR0600, code 1001 is used. Before transferring, check the current account and VMI details.
At the beginning of 2026, the daily rate was 0.026%, and from May 1, 2026, 0.027%. Always check the current official rate before calculating.
This text is for informational purposes only and does not replace individual tax analysis. When filing VAT returns in Lithuania, it is important to verify the taxpayer's status, tax period, transaction type, applicable forms, EDS and i.MAS systems, and current reporting obligations.
