Setting Up the Tax Codes

1 Setting Up Tax Codes for VAT Reports and i.SAF

Setting Up Tax Codes for VAT Reports and i.SAF

VAT Report Tax Positions

The default saved searches used by the Lithuania VAT Report feature are looking into how the tax codes are mapped to each position. The transaction lines are reported based on the tax code position mapping.

To map a specific tax code to the tax position in the Lithuania VAT report:

Go to Setup > Accounting > Taxes > Tax Codes.
Click Edit next to the tax code that needs to be mapped.
Select the tax position(s) in the [STA] LT VAT POSITION multi-select field.
Check the [STA] LT INCLUDE IN FR0564 REPORT box if transactions lines that will use this tax code should be included in the FR0564 report.
Select the PVM classification in the [STA] LT PVM CLASSIFICATION drop-down list.
Select [STA] LT INCLUDE IN ISAF field to determine howif transaction lines that use this tax code should be reported in i.SAF.
Click Save.

Default Tax Codes and VAT Report Position Mapping

Tax Code	Description	Tax Rate	Notional Rate	Reverse Charge	EC Code	Available for goods or service	Calculated from transaction type	Export	Exempt	Tax Position

Tax Code	Description	Tax Rate	Notional Rate	Reverse Charge	EC Code	Available for goods or service	Calculated from transaction type	Export	Exempt	Tax Position
PVM1	Goods and / or services provided in the territory of the country (Lithuania Art. 19 of the law on Value Added Tax of the Republic (hereinafter referred to as the PVA) Part 1)	21%			No	Both	Sale	No	No	11,25,29
PVM2	Goods and / or services provided in the territory of the country (Vat\| 19 art. Part 3)	9%		No	No	Both	Sale	No	No	11, 25, 30
PVM3	Goods and/or services provided in the territory of the country (PVMJ 19 art.See paragraph 4)	5%		No	No	Both	Sale	No	No	11, 25, 31
PVM25	Cases where the buyer deducts and pays VAT on the goods supplied to him or services provided (article 96 of the SME)	21%		Yes?		Both	Sale			12, 25, 33
PVM26	Cases where the buyer deducts and pays VAT on the goods supplied to him or services provided (article 96 of the SME)	9%		Yes?		Both	Sale			12, 25, 33
PVM27	Cases where the buyer deducts and pays VAT on the goods supplied to him or services provided (article 96 of the SME)	5%		Yes?		Both	Sale			12, 25, 33
PVM5	Cases where the supply of goods and services is exempt VAT (articles 20-33 and 112 of the SME)	0%				Both	Sale		Yes	13
PVM7	Cases when goods (services) are consumed by the VAT payer for private purposes to meet needs (Articles 5 and 8 of the SME)	9%				Both	Sale			14
PVM8	Cases when goods (services) are consumed by the VAT payer for private purposes to meet needs (Articles 5 and 8 of the SME)	5%				Both	Sale			14
PVM30	Production and ownership of fixed tangible assets of the VAT payer essential of a right-owned or non-owned building improvement (Article 6 of the IUCN)	9%					Sale			15
PVM32	Cases where transactions are subject to a special taxation scheme (margin) (sections II, III)	21%					Sale			16
PVM33	Cases where transactions are subject to a special taxation scheme (margin) (sections II, III)	0%					Sale			16
PVM12	Exports of goods (Art. 41 of the SME)	0%					Sale			17
PVM13	Goods supplied to EU VAT payers (Article 49 (1), (2), (4)) parts), except for supplies declared under PVM50 tax code	0%					Sale			18
PVM14	Other transactions (PVM 42, 43, 44, 45, 46, 47, 48 articles, article 49 2 (except for new transport supplied to EU VAT payers measures) and paragraphs 3, articles 51, 52, 53 (1), (5), (6), (10)	0%					Sale			19
PVM15	Goods and/or services provided outside Lithuania (cases where VAT is not calculated because the supply of goods and / or services it is considered to have occurred outside Lithuania and is not the subject of VAT in Lithuania, but VAT deduction is possible in accordance with Art. 58 of the VAT code. (See paragraph 1 (2))	0%					Sale			20
PVM16	Cases where the acquisition of goods from other member states is considered to have taken place national territory (PVA 41 and articles 122)	21%				Goods	Purchase			21, 25N, 34
PVM17	Cases where the acquisition of goods from other member states is considered to have taken place national territory (PVA 41 and articles 122)	9%				Goods	Purchase			21, 25N, 34
PVM18	Cases where the acquisition of goods from other member states is considered to have taken place national territory (PVA 41 and articles 122)	5%				Goods	Purchase			21, 25N, 34
PVM19	Cases where the VAT payer of the Republic of Lithuania, in Triangular Trade a mediator (second person) from one state goods purchased by the member VAT payer were immediately transported to another the member state in which VAT is supplied by that other member state for the payer (Art. 122 (3))	0%				Goods	Purchase			22
PVM20	Services purchased from foreign countries (excluding EU VAT payers) , the VAT on the sale of which is calculated by the buyer (Art. 95 of the VAT). Part 2)	21%				Service	Purchase			23, 25N, 32
PVM37	Services purchased from foreign countries (excluding EU VAT payers) , the VAT on the sale of which is calculated by the buyer (Art. 95 of the VAT). Part 2)	5%				Service	Purchase			23, 25N, 32
PVM21	Services purchased from EU VAT payers with VAT on sales calculated by the buyer (Art. 95. Part 2)	21%				Service	Purchase			23, 24, 25N
PVM40	Services purchased from EU VAT payers with VAT on sales calculated by the buyer (Art. 95. Part 2)	5%				Service	Purchase			23, 24, 25N
PVM23	Import VAT paid	(21.9.5)Manual Entry?					?			26
PVM24	Import VAT, the set-off of which is controlled by the STI	(21.9.5)Manual Entry?					?			27
PVM57	Services purchased from EU VAT payers, the sales VAT of which is calculated by the buyer (VAT Article 95(2))	0%	9%			Service	Purchase			23,24,32,35

VAT Position Table

VAT Position	Description	Reported Amount	Applicable Tax Codes

VAT Position	Description	Reported Amount	Applicable Tax Codes
11	Sales transactions subject to VAT	Taxable Amount	PMV1 PVM2 PVM3
12	Transactions subject to VAT when VAT is deducted by the buyer (in cases stipulated in Art. 96)	Taxable Amount	PVM25 PVM26 PVM27
13	Transactions not subject to VAT