Rules for completion of Value-Added Tax returns and other forms related to this tax
Source: EDS: Forms
APPROVED
State Tax Inspectorates under Lithuania
Chief of the Ministry of Finance of the Republic
2004 March 1 by order no. VA-29
(State Tax Inspectorate under Lithuania
Chief of the Ministry of Finance of the Republic
2016 May 26 order
No. VA-73 edition)
(last amended by Order VA-103 of 31 December 2018)
RULES FOR COMPLETION OF VALUE ADDED TAX RETURNS AND OTHER FORMS RELATED TO THIS TAX
CHAPTER I.
GENERAL PROVISIONS
The Rules for Completing Value Added Tax Returns and Other Forms Related to This Tax (hereinafter referred to as the Rules) shall establish Forms FR0600 of the Value Added Tax Return (hereinafter referred to as the VAT Return), Form FR0608 of the value added tax payable of a person not registered for VAT Form FR0608), Procedure for Completion of Report FR0617K (hereinafter referred to as Form FR0617K) and its Supplementary Sheet (hereinafter referred to as Form FR0617KP) (hereinafter referred to as the Form) .
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
No. VA-103 , 31/12/2018, published in TAR 31/12/2018, until 2018-22004
The Rules have been prepared in accordance with the Law on Value Added Tax of the Republic of Lithuania (hereinafter - the Law on VAT) and the Law on Tax Administration of the Republic of Lithuania (hereinafter - the Law on Taxation).
Definitions used in the Rules:
3.1. Distance selling is a transaction in which a taxable person of one Member State of the European Union (hereinafter referred to as the EU) supplies goods to persons (non-taxable persons and non-deductible taxable persons) of another EU Member State who are not subject to VAT. payers in their own country and the goods are transported from one EU Member State to another EU Member State by or on behalf of the supplier.
3.2. Triangular trade is a supply of goods involving VAT payers in three EU Member States, and goods acquired by a VAT payer in one EU Member State are transported from a VAT payer in another EU Member State to a third EU Member State where those EU Member States are immediately supplied. VAT payer.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
3.3. Other terms used in the Rules correspond to the terms used in the VAT Law and the VAT.
The VAT declaration must be submitted by persons registered as VAT payers in the Republic of Lithuania.
The VAT return shall be submitted within the following time limits:
5.1. the VAT return for a calendar month shall be submitted by the 25th day of the following month;
5.2. the VAT return for a calendar half-year shall be submitted by the 25th day of the first month of the following half-year;
5.3. the VAT return for a different tax period shall be submitted no later than 25 days after the end of that period;
5.4. the VAT return of a person deregistered from VAT or liquidated shall be submitted within 20 days after the date of deregistration from VAT or before the date of liquidation, if the person is liquidated earlier than within 20 days after deregistration from VAT.
Form FR0608 shall be submitted by those taxable and non-taxable persons not registered for VAT in the Republic of Lithuania who, in accordance with the provisions of Articles 92 and 95 of the Law on VAT, must calculate and pay VAT payable to the budget on goods and services
or who wish to recover from the budget the amount of VAT recoverable from the budget due to a negative VAT difference during the tax period.
Form FR0608 shall be submitted in the following terms:
7.1. Form FR0608 declaring the estimated amount of VAT on the sale of excise goods or new means of transport acquired by a legal person from another Member State shall be submitted no later than 5 working days from the date of arrival of the goods in the territory of the country;
7.2. Form FR0608 declaring the estimated amount of VAT due on goods and services supplied to the budget and purchased other than those specified in Sub-paragraph 7.1 of the Rules or the refund of VAT due from a negative VAT difference during the tax period shall be submitted by the 25th day of the following month. .
Form FR0617K:
8.1. must submit:
8.1.1. taxable persons (legal and natural persons engaged in economic activities) who have not registered as VAT payers in the Republic of Lithuania, have acquired agricultural products and / or services in the territory of the country from farmers to whom the compensatory VAT rate scheme is applied;
8.1.2. taxable persons (legal and natural persons engaged in economic activities) who have registered in the Republic of Lithuania as VAT payers, acquired agricultural products and / or services in the territory of the country from farmers to whom the compensatory VAT rate scheme is applied;
8.2. from 2017 January 1 The persons specified in Sub-paragraph 8.1.2 of the Rules are not required to submit this form if they submit data on VAT invoice registers to the State Tax Inspectorate (hereinafter - STI) in accordance with the Rules for the Management of Value Added Tax Invoice Registers approved by the Head of the State Tax Inspectorate under . April 21 by order no. VA-55 " On the maintenance of value added tax invoice registers".
Form FR0617K shall be submitted in the following terms:
9.1. Form FR0617K for the calendar month must be submitted by the 25th of the following month;
9.2. the person in liquidation - until the day of liquidation. Until this date, the FR0617K form for a calendar month must also be submitted by those whose VAT tax period is not a calendar month but a half-year or similar.
10. Expired from 01.01.2019
Deleting an item:
No. VA-103 , 31/12/2018, published in TAR 31/12/2018, until 2018-22004
11. Expired from 01.01.2019
Deleting an item:
No. VA-103 , 31/12/2018, published in TAR 31/12/2018, until 2018-22004
12. Forms shall be submitted through the electronic declaration system of the State Tax Inspectorate (hereinafter - EDS) (https://d http://deklaravimas.vmi.lt ) in accordance with the Rules for Electronic Submission of Documents approved by the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania in 2010. July 21 by order no. VA-83 “On Approval of the Rules for Electronic Submission of Documents” and the Rules for Submission of Tax Returns, Extension of the Deadline for Their Submission and Submission of Tax Exemptions for Taxpayers and / or Other Documents Specified in Legal Acts Approved by the State Tax Inspectorate under the Ministry of Finance Chief of the Ministry in 2004 July 9 by order no. VA-135 “On Approval of the Rules for Submission of Tax Returns, Extension of the Deadline for their Submission and Temporary Exemption of Taxpayers from Filing Tax Returns and / or Other Documents Specified in Legal Acts”.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
13. The forms must be completed in the following order:
13.1. The amounts in boxes 11 to 36 of the VAT return may be positive or negative, i.e. y. with a minus sign, except for the sum of box 28, which can only be positive;
13.2. The sum of fields 8 to 24 of form FR0608 may be positive or negative, ie with a minus sign;
13.3. blank fields must be left blank (no characters, dashes, zeros, etc.);
13.4. The amounts expressed in euro on the forms shall be rounded to the nearest whole number as follows: 49 cents and less shall be discarded and 50 cents or more shall be treated as euro.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
14. When adjusting the forms submitted before 31 December 2014, the data shall be indicated in litas, when adjusting the forms submitted after 1 January 2015, the data shall be indicated in euros.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
15. The VAT payer may revise the forms on his own initiative within the time limit specified by the VAT.
16. Upon receipt of the notification on the errors in the submitted forms, the VAT payer must correct the data and submit the revised forms completed in accordance with the procedure established in the Rules to the STI within the term specified in the notification.
CHAPTER II
COMPLETION OF VAT RETURN
SECTION ONE
RECORDING OF TAXABLE PERSON
17. Box 1 shall contain the name of the taxpayer.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
18. Box 2 shall contain the taxpayer identification number (code).
19. Enter the VAT payer's code without the prefix "LT" in box 3 (it is already entered).
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
20. Box 4 is optional .
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
21. Box 5 is optional .
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
22. Box 6 is optional .
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
23. Box 7 shall contain the tax period for which the VAT return is submitted:
23.1. when the tax period is a calendar month, the first and last day of the calendar month must be entered in this field (for example, from 01/08/2015 to 31/08/2015). If the first VAT return is submitted by a person registered as a VAT payer not from the beginning of the calendar month, the beginning of the tax period in the person's first VAT return must coincide with the VAT registration date specified in the VAT registration decision (eg the VAT registration decision states that the person is registered from 12/10/2015, the tax period in the first VAT return will be from 12/10/2015 to 31/10/2015);
23.2. when the tax period is a calendar half-year, the first day of the first month of the calendar half-year and the last day of the last month of the calendar half-year must be entered in this field (for example, from 01/07/2015 to 31/12/2015). If the first VAT return is submitted by a person registered as a VAT payer not from the beginning of the calendar half-year, the beginning of the tax period in the person's first VAT return must coincide with the VAT registration date specified in the VAT registration decision (eg the VAT registration decision states that the person is registered from 11/08/2015, the tax period in the first VAT return will be from 11/08/2015 to 31/12/2015);
23.3. if the tax period is different from the calendar month or calendar half-year, the first day of the different tax period and the last day of that tax period must be entered in this field (eg from 15/07/2015 to 25/08/2015, from 08-26 to 2015-09-30);
23.4. when submitting a VAT return of a VAT deregistered or liquidated person, the beginning of the last tax period and the end of the declared period must be entered in this field:
23.4.1. persons deregistered from VAT payers before 30/09/2016 shall indicate the end of the period on the date of deregistration from VAT payers specified in the Decision on deregistration from VAT payers (for example, the decision on deregistration from VAT payers states that the VAT payer shall be deregistered from 15/09/2016, this field indicates the period from 01/09/2016 to 15/09/2016 );
23.4.2. persons deregistered from VAT payers from 01/10/2016 shall indicate the end of the period one day before the date of deregistration from VAT payers specified in the Decision on deregistration from VAT payers (for example, the decision on deregistration from VAT payers states that the VAT payer shall be deregistered from 2016-10 -16, this period indicates the period from October 1, 2016 to October 15, 2016).
24. The relevant boxes in box 8 must be marked with an “X” to indicate which VAT return is being submitted (initial or revised).
25. In the relevant boxes of box 9 , the type of the submitted VAT return must be indicated by an “X”: the VAT return for the tax period (calendar month, calendar half-year, other tax period) or the last tax period of the person deregistered from VAT or liquidated.
26. Box 10 shall contain the code of the main activity of the VAT payer actually performed according to the Classification of Economic Activities (NACE Rev. 2), approved by the Director General of the Department of Statistics under the Government of the Republic of Lithuania in 2007. October 31 by order no. DĮ-226 “ On the Approval of the Classification of Economic Activities” (hereinafter - NACE): class and subclass (6 digits). If there is no subclass, enter 0 (zeros) in the fifth and sixth boxes of box 10. The revised VAT return shall contain the NACE as in force during the adjustment period.
SECTION TWO
PART OF THE VAT DECLARATION 'I. TRANSACTIONS IN THE SUPPLY OF GOODS AND SERVICES ”
27. Boxes 11–19 declare transactions for the supply of goods and services that have taken place in the territory of the country.
28. Box 11 shall contain:
28.1. Goods and services supplied in the territory of the VAT payer ( including cases where a single-type voucher is transferred and where telecommunications, radio and television broadcasting and / or electronically supplied services are deemed to be supplied within the territory of the country in accordance with Article 13 ( 2 ) of the VAT Act) are taxable for the purposes of applying the standard VAT rate and the reduced VAT rates (if any), the taxable amount, except for the taxable value of such goods and services declared in boxes 12, 14 to 16 of the VAT return;
Item changes:
No. VA-103 , 31/12/2018, published in TAR 31/12/2018, until 2018-22004
28.2. the taxable value calculated from any object of ownership transferred in the cases specified in Paragraphs 2 and 3 of Article 9 of the Law on VAT (when the property is transferred as a property contribution or in the case of reorganization - to a person who is not registered for VAT);
28.3. the taxable value of the substantial improvement of the building (structure) not owned by the VAT payer (which he / she transfers to the owner of the structure (building) who is not registered as a VAT payer);
28.4. adjusted amounts of the taxable value (specified in Sub-paragraphs 28.1–28.3 of the Rules) (with a minus sign - when the taxable value is reduced, or a positive amount - when the taxable value is increased);
28.5. the adjusted amounts of the taxable value with a minus sign, recalculated due to the taxable value of the returned reusable packaging, the value of which was included in the goods (services) supplied in the previous tax period;
28.6. the advance received during the tax period (for the transactions specified in Sub-paragraphs 28.1–28.3 of the Rules), from which VAT was calculated. Money received for the transfer of a multi-type coupon is not considered an advance and is not declared;
Item changes:
No. VA-103 , 31/12/2018, published in TAR 31/12/2018, until 2018-22004
28.7. the difference (with a minus sign when this difference is negative) between the taxable amount of the goods (services provided) specified in sub-paragraphs 28.1–28.3 of the Rules for which a VAT advance was received and taxed in the previous tax period and the amount of the advance received in that previous period (without VAT).
29. Box 12 shall show the goods and services supplied to VAT payers:
29.1. the taxable amount calculated from any object of ownership transferred in the cases specified in Paragraphs 2 and 3 of Article 9 of the Law on VAT (when the property is transferred as a property contribution or in the case of reorganization to a person registered for VAT);
29.2. the taxable value of the substantial improvement of the building (structure) not owned by the VAT payer (which he / she transfers to the owner of the structure (building), the VAT payer);
29.3. the taxable value calculated from the construction works provided for in Item 4 of Article 7 of the Law on VAT, as defined in Paragraph 90 of Article 2 of the Law on Construction of the Republic of Lithuania (hereinafter - the Law on Construction);
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
29.4. the taxable value of other goods (services), the sales of which are subject to VAT by the Government of the Republic of Lithuania in 2002. June 13 by resolution no. 900 “ On Measures to Ensure the Fulfillment of Tax Obligations ” (hereinafter - Resolution No. 900 of the Government of the Republic of Lithuania) shall be deducted and paid by the purchaser (in the cases specified in Article 96 of the Law on VAT);
29.5. adjusted amounts of the taxable value (specified in Sub-paragraphs 29.1–29.4 of the Rules) (with a minus sign - when the taxable value is reduced, or positive amounts - when the taxable value is increased);
29.6. advances received during the tax period (for the transactions specified in Sub-paragraphs 29.1–29.4 of the Rules), when VAT must be calculated in accordance with the provisions of the Law on VAT;
29.7. the difference (with a minus sign when this difference is negative) between the sum of the taxable value of the goods (services provided) for which VAT was received and taxed in the previous tax period (specified in Sub-paragraphs 29.1–29.4 of the Rules) and the advance received in the previous period amounts (excluding VAT).
30. The following must be entered in box 13 :
30.1. the taxable value of supplies of goods (including supplies and exports) exempt from VAT and supplies of services referred to in Articles 20 to 33 of the Law on VAT;
30.2. the taxable value of VAT-exempt investment gold and services provided (including supplies and exports) referred to in Article 112 (1) and (2) of the Law on VAT;
30.3. adjusted amounts of taxable value (with a minus sign - when the taxable value is reduced, positive amount - when the taxable value is increased).
31. Box 14 shall contain, in the cases specified in Articles 5 and 8 of the VAT Law, the taxable value of the goods and services ( including the transfer / use of the same type of coupon) consumed for the private needs of the VAT payer, including the adjusted taxable amount (minus when the taxable amount is reduced, a positive amount when the taxable amount is increased).
Item changes:
No. VA-103 , 31/12/2018, published in TAR 31/12/2018, until 2018-22004
32. In box 15 of the Law on VAT, the taxable value of the capital goods produced by the VAT payer and the substantial improvement of the building (owned), whether owned or not, from which the VAT amount is calculated, including the adjusted amounts of the taxable value (with a minus sign) shall be entered . - when the taxable amount is reduced, a positive amount - when the taxable amount is increased).
When a VAT payer immediately makes a major improvement to a building (structure) which does not belong to him, the substantial improvement is not considered to be the production of tangible fixed assets and his taxable value is entered in box 11 or 12 of the VAT return.
33. The following must be entered in box 16 :
33.1. In the cases specified in Articles 101–105 of the Law on VAT, the taxable value of tourism services provided by a tour operator to a purchaser (customer) is the positive margin of the tour operator calculated in accordance with the procedure established in Article 102 (2) of the Law on VAT. Also, Article 104 of the VAT Law specifies a positive margin for tour operators, which is taxed at a VAT rate of 0 percent (when a tour operator purchases from a third party and provides to the buyer (customer) tourism services provided by other taxable persons outside the EU );
33.2. In the cases specified in Articles 106-110 of the VAT Law, the taxable value of second-hand goods, works of art, collectors' items and second-hand vehicles supplied by VAT payers shall be the positive margin of the seller and / or auctioneer calculated in accordance with Article 107 (2) of the VAT Law. Also, in the cases specified in Article 108 1 of the Law on VAT, a positive margin is taxed by applying a VAT rate of 0 per cent;
33.3. adjusted taxable values - the amounts of the margin (specified in Sub-paragraphs 33.1, 33.2 of the Rules) (with a minus sign - when the taxable value is reduced, or positive amounts - when the taxable value is increased).
34. Box 17 shall contain the taxable value (taxable value of goods subject to VAT) of goods supplied and exported from the territory of the EU in the cases specified in Article 41 of the VAT Law, including adjusted amounts of the taxable value (with a minus sign - when taxable value is reduced, positive amount is increased when the taxable value is increased).
35. Box 18 shall show the taxable amount of goods supplied to and removed from the territory of other Member States, including the adjusted amounts of the taxable amount (with a minus sign - when the taxable amount is reduced, a positive amount - when the taxable amount is increased).
The following shall be included in the calculation of the amount of box 18 of this VAT return:
35.1. In the cases specified in Paragraph 1 of Article 49 of the Law on VAT, supplies of goods taxed at a VAT rate of 0 per cent, including:
35.1.1. new means of transport of excise goods supplied to a VAT payer of another Member State;
35.1.2. In the cases provided for in Article 35 of the VAT Law, goods supplied to a VAT payer of another Member State are exempt from VAT on importation;
35.2. In the cases referred to in Article 49 (4) of the Law on VAT, goods transported to another Member State are taxed at a VAT rate of 0%. The cases in which goods are transported to another Member State and which are treated as supplies of goods for consideration are referred to in Article 5 1 of the Law on VAT.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
36. Box 19 shall contain the taxable value of other supplies of goods and services taxed at the 0 per cent VAT rate, including the adjusted amounts of the taxable value (with a minus sign - when the taxable value is reduced, a positive amount - when the taxable value is increased).
The following shall be included in the calculation of the amount of box 19 of this VAT return:
36.1. Goods and services supplied in the cases referred to in Articles 43 and 44 of the VAT Law, including:
36.1.1. delivered ships and aircraft referred to in Article 43 of the Law on VAT, their spare parts and supplies (goods) supplied to them;
36.1.2. Leasing or chartering of ships and aircraft referred to in Article 43 of the Law on VAT, their maintenance, repair, maintenance, conversion (modernization) and other services specified in Articles 43 and 44 of the Law on VAT;
36.2. Transport and other transport-related services referred to in Article 45 of the VAT Law;
36.3. Insurance and financial services relating to the export of goods referred to in Article 46 of the VAT Law;
36.4. In the case referred to in Article 48 of the VAT Law, gold is supplied to the European System of Central Banks;
36.5. In the case referred to in Article 49 (2) of the Law on VAT, new vehicles are supplied to persons who are not registered for VAT purposes in another Member State.
Copies of documents certifying the supply of new vehicles to another Member State must be submitted by the VAT payer via the EDS service "Addition of an additional document", marked "Supply of new vehicle" in the commentary;
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
36.6. In the cases specified in Paragraph 3 of Article 49 of the Law on VAT, excise goods have been supplied;
36.7. In the cases specified in Article 51 of the Law on VAT, services for the servicing (repair, coordination of maintenance, etc.) of movable property provided to non-taxable customers located outside the territory of the country and not having a branch in the territory of the country, if these items were acquired or imported into the EU for such servicing, working or processing, after which they will leave the territory of the EU;
36.8. Representation (agent) services provided in the cases specified in Article 52 of the VAT Law;
36.9. Article 53 (1) of the VAT Law, Goods and services supplied in the cases referred to in paragraphs 5, 6 and 10 ;
36.10. Goods (services provided) specified in Articles 42 and 47 of the VAT Law, supplied in the cases specified in these Articles, when the VAT calculated (paid) to the suppliers of these goods (services) is not refunded from the budget, but the 0 per cent VAT rate for these transactions shall apply immediately.
37. In the cases specified in Item 2 of Paragraph 1 of Article 58 of the Law on VAT, the taxable value of goods and services supplied by a VAT payer outside the territory of the country for which VAT is deductible, including adjusted amounts of the taxable value (with a minus sign - when the taxable person value is reduced, positive amount is increased when the taxable value is increased).
The following shall be included in the calculation of the amount of box 20 of this VAT return:
37.1. In the cases specified in Article 13 of the Law on VAT, services are provided which are not considered to be provided in the territory of the country in accordance with the provisions of this Article. Also included is the amount of an advance received in a tax period prior to the supply of services which, according to the criteria for determining the place of supply of services, are provided by another country (equivalent to the provisions of Article 13 (2) (1) of the VAT Act) . When the services are provided, the taxable value of the services, less the advance received, is declared;
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
37.2. goods supplied outside the territory of the country, the supply of which would be subject to VAT if they took place in the territory of the country;
37.3. In the cases referred to in Article 2 (3) of the Law on VAT 12 , in the course of triangular trade (VAT payer of the Republic of Lithuania - intermediary party (second person)), acquired from one Member State and transported to another Member State, immediately delivered to another Member State VAT payer, goods;
Item changes:
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37.4. VAT paid by a VAT payer of the Republic of Lithuania registered for VAT distance selling in another EU Member State (as in the cases specified in Article 12 (3) of the VAT Law) in that other EU Member State and taxed in that other EU Member State.
SECTION THREE
PART OF THE VAT DECLARATION 'II. TRANSACTIONS IN THE PURCHASE OF GOODS AND SERVICES ”
38. Box 21 shall show the taxable amount of goods acquired from persons in other Member States, the acquisition of which is deemed to have taken place within the territory of the country, including adjusted taxable amounts (with a minus sign when the taxable value is reduced, a positive amount when the taxable value is increased).
The following shall be included in the calculation of the amount of box 21 of this VAT return:
38.1. In the cases referred to in Article 2 of the VAT Law 12 , goods acquired from other Member States, the acquisition of which is deemed to have taken place in the territory of the country (including acquired goods subject to the "reserve" rule - Article 2 (2) of the VAT Law 12 );
38.2. goods acquired from another Member State under a lease or other contract which provides for deferral and / or partial payment of remuneration for the goods transferred, provided that the terms of the transaction transfer most of the risks and rewards of the transfer to the person or third party ownership of the property, and the transfer of ownership of the property is envisaged (Paragraph 5 of Article 4 of the Law on VAT ) ;
38.3. new vehicles purchased from any person in another Member State;
38.4. excise goods acquired from a taxable person and a non-taxable legal person of another Member State;
38.5. goods at the disposal of a taxable person imported from another Member State for business purposes, where those goods are imported by the taxable person himself or on his behalf, unless such importation satisfies the conditions of Article 5 (2) of the Law on VAT 5 ;
38.6. In the cases referred to in Article 1 (4) of the VAT Act 4 , goods brought into the territory of the country and assigned to the military forces of the North Atlantic Treaty Organization or accompanying civilian personnel were not subject to VAT in accordance with the general arrangements of any Member State. Only goods which, in accordance with Article 40 (3) of the Law on VAT, could not be exempted from VAT on importation if they were imported must be entered in this box 21 of the VAT return;
38.7. In the cases referred to in Article 1 (6) of the Law on VAT 4 , the goods are imported from another Member State to a VAT payer to whom the terms of the transaction provide for the transfer of ownership of the goods not later than 12 months later.
1 of the Law on VAT 33 provides for special cases in which the acquisition of goods from another Member State is exempt from VAT. The taxable value of such goods is not included in this box 21 of the VAT return.
39. Box 22 shall contain in the cases specified in Paragraph 3 of Article 2 of the Law on VAT 12 goods acquired by a VAT payer of the Republic of Lithuania in a triangular trade intermediary (second person) from a VAT payer of one Member State and immediately transported to another Member State, in which the taxable amount is supplied to the VAT payer of that other Member State, including the adjusted amounts of the taxable amount (with a minus sign in the case of a reduction in the taxable amount, a positive amount in the case of an increase in the taxable amount).
The taxable value of goods supplied to the VAT payer of the Republic of Lithuania by the supplier of the first Member State (VAT payer) must be entered in this box 22 of the VAT return.
40. Box 23 shall contain the taxable amount of the services purchased by the purchaser (for which VAT is calculated by the purchaser), including the adjusted amounts of the taxable amount (with a minus sign - when the taxable value is reduced, a positive amount - when the taxable value is increased).
The following shall be included in the calculation of the amount of box 23 of this VAT return:
40.1. In the cases specified in Paragraph 2 of Article 95 of the Law on VAT, services acquired from a foreign person who is not established in the territory of the country;
40.2. In the cases specified in Paragraph 5 of Article 95 of the Law on VAT, services provided in the territory of the country from a foreign person carrying out activities other than those specified in Paragraphs 1–4 of Article 95 of the Law on VAT and not registered in the Republic of Lithuania as a VAT payer.
41. Box 24 shall contain the taxable amount of the services referred to in box 23 of the VAT return, but only for transactions where those services are acquired from VAT payers in another Member State, including the adjusted amounts of the taxable amount (with a minus sign where the taxable amount is reduced) when the taxable amount is increased).
SECTION FOUR
PART OF THE VAT DECLARATION 'III. PURCHASE OF PURCHASE AND IMPORT VAT ”
42. Box 25 shall contain the amount of VAT on the purchase of goods and services purchased, including adjusted VAT amounts (with a minus sign - when the VAT amount is reduced, a positive amount - when the VAT amount is increased).
The following shall be included in the calculation of the amount of box 25 of this VAT return:
42.1. The amount of VAT calculated at a compensatory VAT rate of 6 per cent on the taxable value of goods and services purchased from farmers covered by the VAT compensatory rate scheme;
42.2. the amount of input VAT on goods and services purchased from VAT payers of the Republic of Lithuania ( including coupons of the same type) specified in the documents of acquisition of goods and services, including the amount of input VAT on goods and services purchased for distance selling in another Member State , in which the VAT payer of the Republic of Lithuania registers as a VAT payer for distance selling;
Item changes:
No. VA-103 , 31/12/2018, published in TAR 31/12/2018, until 2018-22004
42.3. the amount of VAT on the substantial improvement of the long-term tangible assets produced by the VAT payer and the building (structure) owned or not owned by the VAT payer has been calculated (Article 6 of the Law on VAT);
42.4. the purchaser of goods (services) must enter in this box 25 of the VAT return as input VAT:
42.4.1. In the cases specified in Article 95 of the Law on VAT, the amounts of sales VAT declared in box 32 of the VAT return as sales VAT;
42.4.2. In the cases specified in Article 96 of the Law on VAT, the amounts of VAT declared in box 33 of the VAT return as sales VAT;
42.4.3. the amounts of VAT declared in box 34 of the VAT return as VAT on sales of goods acquired from other Member States, the acquisition of which is deemed to have taken place in the Republic of Lithuania.
42.5. the amount of VAT on the purchase of agricultural products purchased from VAT payers of the Republic of Lithuania who have chosen to apply the special procedure for determining the taxable moment. The amount of purchase VAT is entered when the purchaser of agricultural products, in accordance with the procedure established in Paragraph 9 of Article 79 of the Law on VAT, draws up a VAT invoice for the purchase of agricultural products. The amount of input VAT can be deducted from the VAT deduction (box 35) when the purchaser pays for the agricultural products purchased.
Added sub-paragraph:
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43. In field 26 , except for the cases when the control of payment (crediting) of import VAT is performed by the STI, the amount of import VAT calculated from the taxable value of the imported goods (but not yet paid or paid to the customs account of the Republic of Lithuania and credited with VAT refundable difference or overpayment) shall be entered. , including adjusted VAT amounts (with a minus sign - when the VAT amount is reduced, with a plus sign - when the VAT amount is increased).
In this case, the amount of import VAT entered in this box may be deducted in accordance with the VAT law (box 35) if this amount is indicated on the import customs declaration in the prescribed form or on another document used instead of the import customs declaration.
This box 26 of the VAT return shall not include the amounts of import VAT declared in box 27 of the VAT return.
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44. Box 27 shall contain the calculated amount of import VAT, including the adjusted amounts of VAT (with a minus sign - when the amount of VAT is reduced, with a plus sign - when the amount of VAT is increased), the payment (crediting) of which is controlled by the STI.
The following shall be included in the calculation of the amount of box 27 of this VAT return:
44.1. the following calculated amounts of import VAT for taxpayers who are registered for VAT in the Republic of Lithuania at the time of the obligation to pay import VAT:
44.1.1. the estimated amount of import VAT on imported goods released for free circulation;
44.1.2. the amount of import VAT recalculated in accordance with the customs decision in cases where the customs authorities, having checked the customs declaration for release for free circulation and found that the amount of import VAT in the customs declaration is incorrect, decide to recalculate the amount of import VAT declared in the customs declaration or the importer applies for recalculation VAT on imports which has already been charged in the case referred to in point 44.1.1;
44.2. Control over the payment of VAT is transferred to the STI also in cases when the taxpayer was registered as a VAT payer at the time of the import VAT payment obligation and at the moment of import VAT recalculation is already deregistered from the VAT payers;
44.3. VAT payers whose control over the payment of import VAT is transferred to the STI shall declare the calculated import VAT in the VAT return of the tax period in which the obligation to pay import VAT has arisen;
44.4. where the recalculation (adjustment) of import VAT is carried out by an appropriate customs decision in a tax period other than the tax period in which the original VAT return was submitted with the estimated import VAT on the goods (services) to be adjusted or the import VAT is recalculated for other reasons, the recalculated import VAT the difference in the amount must be declared in the VAT return for the tax period in which this conversion was made, except in the cases specified in Sub-paragraphs 44.4.1 to 44.4.3 of the Rules:
44.4.1. where the relevant customs decision invalidates the particulars of the import declaration (s) made during the previous tax period (s) (eg due to a finding that the goods have not been imported, due to an entry error, etc.) ), the adjustment (cancellation) of import VAT must be made in the revised VAT return (s) for the tax period (s) in which this import VAT was declared. If the invalidated customs declaration data is subsequently reinstated, the reimported import VAT must be declared on the resubmitted revised VAT return (es) for the tax period (s), in which this import VAT has been declared in accordance with Sub-paragraphs 44.3 or 44.4 of the Rules;
44.4.2. where the relevant customs decision invalidates the data of the import customs declaration made in the previous tax period and obliges this (or other) VAT payer to make a new import customs declaration, the adjustment (cancellation) of import VAT shall be made in the revised VAT declaration for that tax period, in which that import VAT was declared. The amounts of import VAT calculated in the newly executed (reformed) import customs declaration must be declared in the VAT return of the tax period to which the import VAT debts calculated in this import declaration fall. the date of presentation to customs (ie the date of release for free circulation of the imported goods);
44.4.3. if at the time of conversion of import VAT a person has already been deregistered from the VAT payers' register, he must declare the recalculated (revised) import VAT in the submitted revised VAT return.
Examples of the VAT return for the tax period of the STI import VAT declaration to be credited (paid) are provided in Annex 3 to the Rules;
44.5. control over the payment of import VAT is not transferred to the STI in cases where:
44.5.1. the taxpayer has not been registered for VAT in the Republic of Lithuania at the time of release for free circulation of goods (Sub-paragraph 44.1.1 of the Rules), and has already acquired the status of a VAT-payer at the time of conversion of VAT on import of these goods (Sub-paragraph 44.1.2 of the Rules);
44.5.2. the customs authorities calculate the VAT due on undeclared goods or when the requirements of the customs procedures are not complied with, the correct application of which would not give rise to the obligation to pay import VAT (eg undeclared goods, irregularities in economic procedures or transit procedures, etc.);
44.5.3. when 1992 October 12 Council Regulation (EEC) No Amending Regulation (EEC) No 2913/92 establishing the Community Customs Code, as last amended by November 20 Council Regulation (EC) No In accordance with the procedure established by Regulation (EC) No 1791/2006, a person shall be represented in the customs formalities by a representative appointed by the person during indirect customs formalities. In this case, both the declarant and the person in respect of whom the declaration of interests is made shall be considered as joint and several debtors.
In accordance with the procedure specified in Paragraph 44 of these Rules, the amounts of import VAT that have become chargeable since 2013 shall be entered. March 1.
SECTION FIVE
PART OF THE VAT DECLARATION 'IV. VAT REFERENCE PART (PERCENTAGE) ”COMPLETION
45. Box 28 shall contain the proportional VAT deduction percentage calculated for the calendar year, calculated in accordance with the procedure established in Article 60 (1) of the VAT Law, applying the “income” criterion. According to this percentage, a VAT payer engaged in a mixed activity shall calculate the part of the amount of purchase (import) VAT deductible in a calendar year in proportion to the activity specified in Paragraph 1 of Article 58 of the Law on VAT:
45.1. if the calculated percentage is not less than 95 per cent, all this distributable purchase (import) VAT shall be deemed to fall on the activities specified in Paragraph 1 of Article 58 of the VAT Law, and 100 per cent shall be entered in this field 28 of the VAT return;
45.2. if the VAT payer carries out only the activities specified in Paragraph 1 of Article 58 of the Law on VAT, 100 per cent shall be entered in this box 28 of the VAT return;
45.3. if the calculated percentage is 0 per cent, 0 per cent shall be entered in this box 28 of the VAT return;
45.4. the percentages given are rounded to the nearest higher whole number (e.g., 20.3 percent is considered 21 percent).
SECTION SIX
PART OF THE VAT DECLARATION 'V. SALE VAT, VAT DEDUCTIONS, VAT PAYABLE (REFUNDABLE)
46. Box 29 shall contain the amount of VAT on sales, including adjusted VAT amounts (with a minus sign when the VAT amount is reduced, a positive amount when the VAT amount is increased), calculated from:
46.1. In box 11 of the VAT return, the taxable value of goods and services supplied in the territory of the declared country ( including cases where a single-type voucher has been transferred) subject to the standard VAT rate;
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46.2. Box 14 of the VAT return declares the taxable value of goods and services consumed for private purposes ( including cases where a single-type coupon has been transferred / used) and which are taxed at the standard VAT rate;
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46.3. Box 15 of the VAT return declares the taxable values of the manufactured tangible fixed assets;
46.4. Box 16 of the VAT return declares the part of the taxable value (margin) of supplies subject to the special taxation scheme which is taxed at the standard VAT rate.
47. Box 30 shall show the amount of VAT on sales, including adjusted VAT amounts (with a minus sign when the VAT amount is reduced, a positive amount when the VAT amount is increased), calculated from:
47.1. In box 11 of the VAT return, the taxable value of goods and services supplied in the territory of the declared country ( including cases where a single-type coupon has been transferred) , which are taxable at a reduced VAT rate of 9 per cent in the cases specified in the VAT Law;
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47.2. Box 14 of the VAT return declares the taxable value of goods and services consumed by the VAT payer for private purposes ( including cases when a single-type coupon has been transferred / used) , which is taxed at a reduced VAT rate of 9 percent.
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48. Box 31 shall contain the amount of VAT on sales, including adjusted VAT amounts (with a minus sign when the VAT amount is reduced, a positive amount when the VAT amount is increased), calculated from:
48.1. In box 11 of the VAT return, the taxable value of goods and services supplied in the territory of the declared country ( including cases where a single-type coupon has been transferred) , which are taxable at a reduced VAT rate of 5 per cent in the cases specified in the VAT Law;
48.2. Box 14 of the VAT return declares the taxable value of goods and services consumed by the VAT payer for private purposes ( including cases when a single-type coupon has been transferred / used) , which is taxed at a reduced VAT rate of 5 percent.
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49. Box 32 shall show the amount of VAT on sales, including adjusted VAT amounts (with a minus sign when the VAT amount is reduced, a positive amount when the VAT amount is increased), calculated from:
49.1. In the cases specified in Paragraph 2 of Article 95 of the Law on VAT, the taxable value of the services specified in Article 13 (2) (1) of the Law on VAT acquired by a taxable person from a foreign person not established in the territory of the country;
49.2. In the cases specified in Paragraph 3 of Article 95 of the Law on VAT, the taxable value of goods acquired by a purchaser who is a VAT payer from a foreign person not established in the territory of the country:
49.2.1. natural gas and electricity referred to in Article 12 (6) of the Law on VAT;
49.2.2. goods that are installed or assembled in the territory of the country;
49.3. In the cases specified in Paragraph 4 of Article 95 of the Law on VAT, the taxable value of goods acquired by a purchaser - a taxable person - from a foreign person not established in the territory of the Republic of Lithuania transactions);
49.4. In the cases specified in Paragraph 5 of Article 95 of the Law on VAT, the taxable value of goods and services acquired by a purchaser - a taxable person - from a foreign person performing activities other than those specified in Paragraphs 1–4 of Article 95 of the Law on VAT and not registered in the Republic of Lithuania.
50. Box 33 shall contain the amount of VAT on sales, including adjusted VAT amounts (with a minus sign when the VAT amount is reduced, a positive amount when the VAT amount is increased), calculated from:
50.1. In the cases specified in Paragraph 1 of Article 96 of the Law on VAT, the taxable value of the assets taken over (transferred as a property contribution) or the objects of ownership taken over (transferred due to the reorganization of another VAT payer);
50.2. In the cases specified in Paragraph 1 of Article 96 of the Law on VAT, the taxable value of the substantial improvement of a building (structure) performed by the lessee of the property (the borrower and another person) (cases specified in Paragraph 4 of Article 9 of the Law on VAT);
50.3. The taxable value of construction work carried out in the cases specified in Article 96 (1) of the Law on VAT, as defined in Article 2 (90) of the Law on Construction;
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50.4. by other Resolution of the Government of the Republic of Lithuania No. In 900 specified cases, the taxable values of goods and services purchased from VAT payers, for whom the purchaser of goods (services) is obliged to deduct and pay the calculated VAT to the budget.
51. Box 34 must show the amount of VAT on sales of goods purchased from other Member States at the appropriate VAT rate from the taxable amount of these goods declared in box 21 of the VAT return, including adjusted VAT amounts (with a minus sign - positive amount when VAT is deducted) - when the amount of VAT is increased).
52. The deductible amount of input and import VAT, including adjusted VAT amounts (with a minus sign - when the VAT deduction is reduced, a positive amount - when the VAT deduction is increased) must be entered in box 35 :
52.1. The following must be entered from the VAT amounts declared in boxes 25 to 27 of the VAT return:
52.1.1. the amount of input (import) VAT directly attributable to the performance of the activities specified in Paragraph 1 of Article 58 of the Law on VAT shall be deducted;
52.1.2. in the case of a mixed activity, in addition to the deductible amount of VAT specified in Sub-paragraph 52.1.1 of the Rules, the following shall be entered in this box 35 of the VAT return:
52.1.2.1. the part of the amount of VAT on the purchase (import) of goods and services purchased (imported) for the performance of a mixed activity shall be deducted, calculated by applying the percentage specified in box 28 of the VAT return;
52.1.2.2. In the cases specified in Article 60 (2) and (3) of the VAT Law, the amount of VAT on fixed assets and goods and services used for mixed activities (referred to in Article 58 (1) of the VAT Law and related activities) is deducted from the tax administrator. a harmonized method of distribution of the amount of input VAT other than that specified in Paragraph 1 of Article 60 of the Law on VAT;
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52.2. the amount of VAT on the purchase (import) of goods, services and fixed assets acquired before registration for VAT is deductible:
52.2.1. the amount of VAT on the purchase (import) of the acquired goods (services), if they will be used for the activities specified in Paragraph 1 of Article 58 of the Law on VAT of that VAT payer;
52.2.2. the part of the VAT on the purchase of the acquired services constituting the long-term intangible assets of the VAT payer, which corresponds to the part of the value of those assets not depreciated before registration, calculated in accordance with the legal acts regulating the taxation of profit (income);
52.2.3. the part of the VAT on the purchase (import) of fixed tangible assets other than that specified in Paragraph 4 of Article 63 of the Law on VAT, corresponding to the part of the value of those assets not depreciated before registration as a VAT payer, calculated in accordance with part);
52.2.4. the part of the VAT on the purchase (import) of acquired tangible fixed assets specified in Article 67 of the Law on VAT, corresponding to the number of years remaining on the date of registration for 10 or 5 years specified in Paragraph 2 of Article 67 of the Law on VAT (Paragraph 4 of Article 63 of the Law on VAT). After registering as a VAT payer, a person may not include in the VAT deduction VAT on the purchase (import) of goods and / or services purchased and / or imported and used for fixed assets produced before registration as a VAT payer (including a major improvement of a building made before the date of registration) sums;
52.3. the amount of VAT on the purchase (import) of goods (services) deducted in previous tax periods has been adjusted according to the issued credit and / or debit documents. This adjusted VAT amount is recorded as positive when a credit document with a positive VAT amount is issued, ie when the VAT deduction is increased, or with a minus sign when a credit document or debit document with a negative VAT amount is issued, ie when the VAT deduction is reduced;
52.4. In the cases specified in Article 66 (2) of the Law on VAT, the amount of VAT on the purchase (import) of goods and services deducted in previous tax periods has been adjusted (entered with a minus sign) and, if they have been produced, the VAT on the purchase (import) amount) when it turns out that they have been used for activities other than those referred to in Article 58 (1) of the Law on VAT or are being lost;
52.5. adjusted (entered with a minus sign) deducted amount of VAT on the purchase (import) of tangible fixed assets (including major improvements to buildings) when it becomes apparent that the tangible fixed assets have been used for activities other than those specified in Article 58 (1) of the Law or are being lost;
52.6. the amount of deductible VAT calculated in the cases specified in Article 14 (4) of the Law on VAT from the advance paid during the tax period for goods to be supplied under the terms of the transaction or services to be provided no earlier than 12 months after the transaction;
52.7. the difference (with a minus sign when this difference is negative) between the amount of input VAT calculated on goods (services rendered) acquired during the previous tax period for which an advance was paid and the amount of VAT deducted from the advance paid and the amount of VAT deducted from the advance paid during that previous period;
52.8. a person who is deregistered from VAT or who ends up as a VAT payer due to liquidation must enter in box 35 of the last VAT return submitted by him:
52.8.1. the adjusted (entered with a minus sign) the amount of VAT on the purchase (import) of goods and services deducted in previous tax periods which will no longer be used for the activities specified in Paragraph 1 of Article 58 of the Law on VAT due to its deregistration or liquidation;
52.8.2. the adjusted amount of input (import) VAT deducted (recorded with a minus sign) in previous tax periods for fixed assets (including significant improvements to buildings (structures) which will no longer be used for the activities specified in Article 58 (1) of the VAT Law due to deregistration or liquidation);
52.9. the amount of import VAT deducted in previous tax periods has been adjusted, the payment (crediting) of which is controlled by the STI, when the amount of import VAT declared in box 27 of the VAT return for goods intended for the goods referred to in Article 58 (1) of the VAT Law to carry out the specified activities. This adjusted deductible VAT amount is entered with a plus sign when the VAT deduction is increased or with a minus sign when the VAT amount is reduced. Where, in the cases provided for in sub-paragraphs 44.4.1 and 44.4.2 of the Rules, the adjusted import VAT amounts are to be declared in the revised VAT returns for the relevant previous tax periods, the adjusted deductible import VAT amounts must also be declared in the revised VAT returns for the same tax periods. .
This box 35 of the VAT return does not include the amounts of VAT declared in boxes 25 to 27 of the VAT return but not deducted in accordance with the provisions of Article 62 of the VAT Law.
53. Field 36 is filled in automatically . If a positive amount is calculated, the amount indicated in box 36 of the VAT return as the amount of VAT payable to the budget must be paid to the budget by the deadline for submitting the VAT return (Item 5 of the Rules). If a negative amount is calculated, this amount is considered to be the difference in VAT refundable from the budget. The difference in VAT may be refunded to the VAT payer in accordance with the procedure laid down in Article 91 of the Law on VAT.
Examples are provided in Annex 1 to these Rules “Examples of filling in the value added tax return and other forms related to this tax”.
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SECTION SEVEN
ADJUSTMENT OF THE VALUE ADDED TAX RETURN
54. If, after submitting the VAT return for a tax period, the VAT payer has noticed errors during that tax period which have led to a reduction in the amount of VAT payable to the budget (increased refundable from the budget) or errors in the supply of goods and services to other Member States , the acquisition of goods and services from other Member States, or errors related to import VAT, the payment (crediting) of which is controlled by the STI, he must submit a revised VAT return for the tax period in which the errors were made. In the revised VAT return, the box "Revised" in box 8 of the VAT return must be marked with an "X". The revised VAT return must contain all (ie not only the revised) data to be included in the VAT return, and the tax period must be as specified in the submitted and accepted revised VAT return.
55. If the VAT rate of a supply of goods in a previous tax period is adjusted, where the standard or reduced VAT rate is to be applied instead of the 0 per cent VAT rate, the adjustment shall be made in the tax period in which the supply of goods takes place: the taxable value of such goods is transferred to VAT box 11 or another box of the VAT return as positive and boxes 17 to 19 of the VAT return shall be marked with a minus sign.
56. If the VAT rate of a supply of services in a previous tax period is adjusted, where the standard or reduced VAT rate is to be applied instead of the 0 per cent VAT rate, the adjustment shall be made in the tax period in which the supply is made: the taxable value of such services is transferred to VAT box 11 or another box of the VAT return as positive and box 19 of the VAT return with a minus sign.
57. If errors other than those specified in Paragraphs 54–56 of these Rules are observed, they may be corrected (corrected) in the VAT return of the tax period during which they became apparent.
CHAPTER III
COMPLETION OF FORM FR0608
SECTION ONE
RECORDING OF PERSONAL DATA
58. Box 1 shall contain the name of the taxpayer.
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59. Box 2 shall contain the taxpayer identification number (code).
60. Box 3 is optional .
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61. Box 4 is optional .
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62. Box 5 is optional .
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63. In box 6 the tax period for which form FR0608 is provided must be entered :
63.1. where Form FR0608 is declared for the estimated amount of VAT on new vehicles or excise goods acquired from other Member States, this box must indicate the date of entry of the specific vehicles or excise goods into the territory of the country. If a new vehicle or excise goods acquired by a person from another Member State arrive on the territory of a country other than the same day, a separate FR0608 form must be completed and submitted for each day, indicating the date of arrival of such goods in the territory. For example, one new vehicle arrived in the country in 2016. January 5, 2016 - other January 7, 2016, two forms FR0608 are submitted: one for the tax period from 5/01/2016 to 5/01/2016, the other for 7/01/2016 to 7/01/2016;
63.2. Form FR0608 declaring the estimated amount of VAT or the amount of VAT refundable from the budget for goods and services supplied in the territory of the country and purchased from other Member States, except for the goods specified in Sub-paragraph 63.1 of the Rules, shall be indicated in this field for the calendar month Form FR0608 is submitted on the first and last day. This Form FR0608 does not declare or include the estimated amount of VAT on new vehicles and / or excise goods acquired during the tax period, which is declared on a separate Form FR0608. For example, in the FR0608 form for January 2016, this field must be entered in this field: from 01/01/2016 to 31/01/2016.
SECTION TWO
PART OF FORM FR0608 'I. SUPPLIES OF GOODS (SERVICES) ”FILLING
64. Part I of Form FR0608 must be completed by:
64.1. Taxable persons of the Republic of Lithuania who were required to submit an application for registration as VAT payers who supplied goods and / or services subject to VAT during the tax period, when the total amount of consideration for goods and / or services supplied in the course of economic activity per year ( in the last 12 months) was more than EUR 45 000 (VAT must be charged on all supplies of goods and / or services for which the supply threshold has been exceeded). The exceptions provided for in Article 71 (2) of the VAT Law shall not be taken into account in calculating the said amount of EUR 45 000;
64.2. foreign taxable persons supplying goods and / or services in the territory of the country, whether or not their remuneration for this economic activity in the territory of the country exceeded EUR 45,000, except in the cases specified in Article 71 (1) and (3) of the Law on VAT.
65. Box 8 shall show the taxable value of the goods and services supplied ( including in the case of a single coupon) taxed at the standard VAT rate, including the taxable value of the tourism services supplied in the cases provided for in Articles 101 to 105 of the VAT Law (positive margin) and The taxable value (positive margin) of second-hand goods, works of art, collectors' items and antiques supplied in the cases provided for in Articles 106-110 of the Law on VAT.
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66. Box 9 shall contain the taxable value of the goods and services supplied ( including cases where a single-type coupon has been transferred) , which is taxable at a reduced VAT rate of 9 per cent in the cases specified in the VAT Law.
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67. Box 10 shall contain the taxable value of the services provided ( including cases where a single-type coupon has been transferred) , which is taxable at a reduced VAT rate of 5 per cent in the cases specified in the VAT Law.
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68. The taxable value of the supplied goods and services, which are taxed at the VAT rate of 0 per cent in the cases specified in the Law on VAT, shall be entered:
68.1. Goods supplied and exported from the territory of the EU in the cases specified in Article 41 of the VAT Law;
68.2. Goods also supplied to another Member State in the cases referred to in Article 49 of the VAT Law.
When new vehicles are supplied to another Member State , a VAT invoice must be submitted to the tax authorities via Form ED0 via the EDS service "Addition of an additional document", marked "Supply of new vehicle" . to another Member State ;
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68.3. In the cases referred to in Article 35 of the Law on VAT, the supply of goods which are exempt from VAT on importation to a VAT payer in another Member State;
68.4. Goods and services supplied in the cases specified in Articles 43 and 44 of the VAT Law;
68.5. Transport and other transport-related services referred to in Article 45 of the VAT Law;
68.6. Insurance and financial services related to the export of goods referred to in Article 46 of the VAT Law;
68.7. In the case referred to in Article 48 of the VAT Law, the supply of gold to the European System of Central Banks;
68.8. In the cases specified in Article 51 of the Law on VAT, non-taxable persons providing services (repair, maintenance coordination, etc.), processing and reprocessing services to non-taxable persons established outside the territory of the country, if these items were acquired or imported into the EU territory for such servicing, working or processing, after which they will leave the territory of the EU;
68.9. Representation (agent) services in the cases specified in Article 52 of the VAT Law;
68.10. Goods and services supplied in the cases referred to in Article 53 (1), (5), (6) and (10) of the VAT Law;
68.11. In the cases specified in Articles 42 and 47 of the Law on VAT, supplies of goods (services) supplied in the cases specified in these Articles, VAT calculated (paid) to suppliers of these goods (services) shall not be refunded from the budget, but the 0 per cent VAT rate shall be applies immediately to transactions;
68.12. Taxable value of tourism services provided in the cases specified in Articles 101-105 of the Law on VAT (positive margin) and taxable value of used goods, works of art, collectibles and antiques, used vehicles in the cases specified in Articles 106-110 of the Law on VAT (positive margin).
This field 22 is to be completed only for the submission of form FR0608 for tax periods starting in 2013. January 1
69. The taxable value of goods and services supplied outside the territory of the country, the purchase (import) VAT of which is deductible, shall be entered in box 23 in the cases specified in Item 2 of Paragraph 1 of Article 58 of the Law on VAT.
This field 23 is to be completed only for the submission of form FR0608 for tax periods starting in 2013. January 1
70. Box 11 shall be completed automatically.
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71. Box 12 shall be completed automatically.
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72. Box 13 shall be completed automatically.
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73. Box 14 shall be completed automatically.
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74. Box 15 shall be completed automatically.
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SECTION THREE
FR0608 PARTS OF FORM “II. COMPLETION OF VAT ON THE SALE OF GOODS (SERVICES) ACQUIRED BY FOREIGN PERSONS NOT REGISTERED FOR VAT IN LITHUANIA
75. In box 16 , any legal persons (taxable and non-taxable) who are not registered for VAT purposes must enter, using the standard VAT rate, the amount of VAT calculated on the taxable value of new vehicles acquired from another Member State and brought into the territory of the country (excluding VAT itself) .
76. In box 17 , any legal persons (taxable and non-taxable) who are not registered for VAT purposes must enter, using the standard VAT rate, the amount of VAT calculated on the taxable value of excise goods acquired in another Member State and brought into the territory of the country (excluding VAT itself) .
77. Box 18 shall contain the amount of VAT calculated in accordance with the provisions set out in Paragraph 78 of the Rules, applying the VAT rates specified in Article 19 of the VAT Law, to goods acquired from another Member State and brought into the territory of the country (except new vehicles and excisable goods). ) taxable value (excluding VAT itself).
This amount of VAT in box 18 of form FR0608 is calculated by non-registered taxable persons and non-taxable persons referred to in Article 1 (1) (1) of the Law on VAT 71, unless all the conditions set out in Article 1 (1) (1) of the Law on VAT 71 are met.
78. If the value of goods acquired by persons from other Member States exceeds the amount of EUR 14 000 referred to in Article 1 (1) (2) of the Law on VAT 71 , VAT must be levied on all goods acquired above which that threshold is exceeded. Goods purchased with a value not exceeding the specified amount of EUR 14,000 are not subject to VAT.
79. In box 19 , taxable persons, including natural persons carrying out economic activities and foreign persons having branches in the Republic of Lithuania, shall enter the amount of VAT calculated from the foreign persons not established in the territory of the country in the cases specified in Article 95 (2) and (5) in the cases specified in Paragraph 5 of Article 95 of the Law - the taxable values of goods and services acquired without registration in the Republic of Lithuania), the place of supply of which is considered to be the territory of the country.
80. Box 20 filled in automatically.
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SECTION FOUR
COMPLETION OF THE "DEDUCTIBLE VAT" PART OF FORM FR0608
81. Box 24 shall contain the deductible amount of VAT on purchases and / or imports made up of goods and services acquired and / or imported by a person not registered for VAT in accordance with the provisions of Article 63 1 of the VAT Law. / or the amount of import VAT included in the VAT deduction, subject to the restrictions laid down in Chapter VII of the VAT Act.
This field 24 is to be completed only for the submission of form FR0608 for tax periods starting in 2013. January 1
SECTION FIVE
FR0608 PARTS OF FORM “IV. COMPLETION OF VAT TO BE BUDGETED OR RETURNED FROM THE BUDGET (-) '
82. Field 21 is filled in automatically. If a positive amount is calculated, the amount indicated in box 21 of Form FR0608 as the amount of VAT payable to the budget must be paid to the budget by the deadline for submission of Form FR0608 (Item 7 of the Rules). If a negative amount is calculated, this amount is considered to be the difference in VAT refundable from the budget. The VAT difference may be refunded to the person who submitted form FR0608 in accordance with Article 91 of the VAT Law.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
SECTION SIX
REVISION OF FORM FR0608
83. Form FR0608 may be revised. The revised form must contain all the information to be provided in Form FR0608.
CHAPTER IV
COMPLETION AND CORRECTION OF FORMS FR0617K AND FR0617KP
SECTION ONE
COMPLETION OF FORM FR0617K
84. Box 1 shall contain the name of the taxable person who purchased the agricultural products and / or services from the farmers covered by the compensatory VAT rate scheme.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
85. Box 2 shall contain the taxpayer identification number (code).
86. Box 3 shall contain the VAT identification number without the prefix "LT" (it is already entered).
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
87. Box 4 is optional .
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
88. Box 5 shall contain the tax period for which the report is submitted (indicate the first and last day of the calendar month, eg from 01/01/2014 to 31/01/2014; when the FR0617K form is submitted by a taxable person registered in the taxpayer register at from the 1st day of the calendar month, the beginning of the tax period entered in this field is the day of registration in the register of taxpayers, and the end of the declared tax period is the last day of the calendar month, for example, from 15/01/2014 to 31/01/2014; Form FR0617K of the taxable person in liquidation, the first day of the calendar month and the end of the declared period, ie the date of liquidation of the taxable person, eg from 01/01/2014 to 15/01/2014) shall be entered in this field.
89. Field 6 is filled in automatically.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
90. Field 7 is filled in automatically.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
91. Box 8 shall be completed automatically.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
SECTION TWO
COMPLETION OF FORM FR0617KP
92. Field 9 is filled in automatically.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
93. The name of the farmer benefiting from the compensatory VAT rate scheme shall be entered in box 10 .
94. Box 11 shall contain the code of the farmer benefiting from the compensatory VAT rate scheme. This code can be 12 or 13 characters long. Prior to the recoding of the codes for farmers benefiting from the compensatory VAT rate scheme, these codes consisted of 13 characters and, after recoding, 12 characters. During the transitional period (ie from the recoding of the codes for farmers benefiting from the compensatory VAT rate scheme until the farmers covered by the compensatory VAT rate scheme have been informed of the new 12-digit code), the accounting for the purchase of agricultural products and agricultural services the codes could use both 12 - digit and 13 - character codes for farmers benefiting from the compensatory VAT rate scheme. Box 11 of form FR0617KP shall contain the code of the farmer covered by the compensatory VAT rate scheme which was entered in the last accounting document (VAT invoice or free-form document) for the sale of agricultural products or services supplied to the taxable person during that tax period.
95. The code of purchased agricultural products (services) shall be entered in box 12 . Code 7 is to be entered only if the agricultural product purchased cannot be assigned a code from 1 to 6, eg the taxable person purchased honey from the farmer, then box 7 of form FR0617KP must be entered. ie products with different codes, each code must be written on a separate line, eg the operator bought milk, livestock and cereals from the farmer. In this case, the first line of box 12 of the FR0617KP form must contain 5, the second 2, the third 3 (the FR0617KP form must not contain two lines containing the same code of the purchased agricultural product (service)).
96. The value of agricultural products and / or services specified in the document of purchase of agricultural products and / or services (in euros and cents) shall be entered in box 13 . The value is given without a compensatory VAT surcharge (eg a taxable person bought 450 kg of milk at a price of EUR 0.33 per kilogram in 2015 from a farmer and stated on the milk purchase receipt that the milk seller had to pay EUR 148.50 and 8 , The amount of the compensatory allowance is EUR 91. In this case, box 138.50 of form FR0617KP must be entered.
97. Box 14 shall be completed automatically .
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
98. Field 15 is filled in automatically.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
99. Field 16 is filled in automatically .
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
SECTION THREE
ADJUSTMENT OF FORM FR0617K AND FR0617KP
100. Form FR0617K and Form FR0617KP may be revised:
100.1. if, after the submission of the FR0617K form and the FR0617KP form, the taxable person notices errors made during that tax period or the purchase of agricultural products and / or services is refused or the remuneration payable to the farmer benefiting from the compensatory VAT rate change for any other reason, the revised the forms of the tax period in which the original transaction took place;
100.2. the revised forms must contain all the information to be provided in Form FR0617K and Form FR0617KP. If form FR0617KP is left blank after the data has been corrected, only form FR0617K shall be submitted.
Item changes:
No. VA-134 , 28/12/2017, published in TAR 2017-12-28, to 2017-21485
Chapter 5. Expired from 01-01-2019
Deleting a compartment:
No. VA-103 , 31/12/2018, published in TAR 31/12/2018, until 2018-22004
CHAPTER VI
FINAL PROVISIONS
119. Taxable persons who have violated the Rules shall be liable in accordance with the procedure established by the legal acts of the Republic of Lithuania.
________________________
Amendments to the Annex:
No. VA-102 , 2009-12-22, Official Gazette, 2009, no. 154-7001 (28-12-2009); Official Gazette, 2010, no. 5-0 (2010-01-14), every 1092055ISAK00VA-102
No. VA-73 , 2016-05-26, published in TAR 2016-05-26, to 2016-14098
Value added tax returns
and other forms related to this tax
filling rules
Annex 1
EXAMPLES OF COMPLETING FORM FR0600 FOR VALUE ADDED TAX
Example
(A VAT payer carries out trade and other economic activities in the territory of the country ).
Company A of the Republic of Lithuania, a VAT payer, carries out mixed activities. Suppose 2016 The applicable VAT deduction percentage (calculated according to the actual indicators of 2015) for the purchase (import) of goods and services purchased by company A for mixed activities is 70%. Company A 2016 m. carried out the following economic activities in January:
1.1. supplied goods to other economic entities of the Republic of Lithuania, which are taxed by applying 21 percent. VAT rate, for EUR 100,000 (excluding VAT), the amount of which was EUR 21,000 (100,000 x 21%).
In addition, in the previous tax period (November 2015), company A had received an advance payment of EUR 50,000 from the buyer for the goods referred to in sub-clause 1.1 (for which sales VAT was calculated), which was subject to VAT and declared in the VAT return, ie the value of the advance without VAT 41 322 Eur, VAT - 8 678 Eur. The difference between the taxable value of the supplied goods and the advance value (excluding VAT) is EUR 58,678 (100,000 - 41,322), the difference between VAT is 12,322 (21,000 - 8,678);
Records in 2016 in the January VAT return:
Box 11 - EUR 58,678
Box 29 - EUR 12,322
1.2. sold medicines in its pharmacy to persons for whom the purchase costs of these goods are fully or partially reimbursed in accordance with the Law on Health Insurance of the Republic of Lithuania (therefore they are taxed at the rate of 5% VAT) for EUR 10,000 (excluding VAT) Eur (10,000 x 5 percent);
Records in 2016 in the January VAT return:
Box 11 - 10,000 Eur
Box 31 - 500 Eur
1.3. issued a credit VAT invoice to the purchaser of the goods for the 10% trade discount from the value of goods supplied in the previous tax period (taxed at the VAT rate of 21%) (EUR 10,000). The amount of the trade discount (-1 000 Eur) and the amount of VAT (-210 Eur) are indicated on the VAT credit invoice;
Records in 2016 in the January VAT return:
Box 11 - (-1 000) Eur
Field 29 - (-210) Eur
1.4. received EUR 5,000 in VAT-exempt rental income for the lease of a real estate (building) by nature;
Records in 2016 in the January VAT return:
Box 13 - 5,000 Eur
1.5. performed (completed) a substantial improvement of the building used for mixed activities for EUR 100,000 and calculated the sales VAT of EUR 21,000 from this amount;
Records in 2016 in the January VAT return:
Box 15 - EUR 100,000
Box 25 - 21,000 Eur
Box 29 - 21,000 Eur
Box 35 - EUR 14,700 (since the property is used for mixed activities, 70% of the calculated VAT on the sale (purchase) of the property is 21,000 x 70%).
1.6. imported from the Russian Federation fixed assets used for mixed activities for EUR 20,000, the payment of import VAT of which was EUR 4,200 - was taken over by the tax administrator;
Records in 2016 in the January VAT return:
Box 27 - 4,200 Eur
Box 35 - EUR 2,940 (since the assets are used for mixed activities, 70% of the calculated VAT on the sale (purchase) of the assets is deducted 4,200 x 70%).
1.7. imported goods for sale from the People's Republic of China for EUR 8 000. During customs clearance, the company was indirectly represented by a representative appointed by the company, therefore the calculated import VAT - EUR 1,680 - is not credited to the STI, but must be paid into the customs account;
Records in 2016 in the January VAT return:
Box 26 - EUR 1,680
Box 35 - EUR 1 680 (since the goods are intended for sale subject to VAT, the full amount of VAT calculated / paid on the import of these goods may be deducted)
1.8. purchased goods intended for sale subject to VAT from an economic entity of the Republic of Lithuania for EUR 6,000, the sales VAT of which - EUR 1,260 - must be deducted and paid by the buyer (the seller is a bankrupt company, therefore the buyer deducts and pays VAT to the budget);
Records in 2016 in the January VAT return:
Box 25 - 1,260 Eur
Box 33 - 1,260 Eur
Box 35 - EUR 1 260 (since the goods are intended for sale subject to VAT, the full estimated amount of VAT on the purchase of these goods may be deducted)
1.9. acquired consulting services from a taxable person of the Kingdom of Denmark, a VAT payer not established in the Republic of Lithuania and not registered as a VAT payer in the Republic of Lithuania, for EUR 2,000, of which the estimated amount of VAT - EUR 420 - must be paid by the purchaser of services;
Records in 2016 in the January VAT return:
Box 23 - EUR 2,000
Box 24 - 2,000 Eur
Box 25 - 420 Eur
Box 32 - 420 Eur
Box 35 - EUR 294 (since the services were obtained for the needs of a mixed-activity enterprise, only 70% of the estimated amount of VAT on the sale (purchase) of these services, ie 420 x 70%) can be deducted)
1.10. acquired goods intended for sale subject to VAT from other VAT payers of the Republic of Lithuania for EUR 10,000, the purchase VAT of which amounted to EUR 2,100;
Records in 2016 in the January VAT return:
Box 25 - EUR 2,100
Box 35 - EUR 2 100 (since the goods are intended for sale subject to VAT, the full amount of VAT paid on the purchase of those goods may be deducted)
1.11. purchased goods and services for the needs of the company for EUR 4,000, the purchase VAT of which amounted to EUR 840;
Records in 2016 in the January VAT return:
Box 25 - 840 Eur
Box 35 - EUR 588 (since the goods and services were purchased for the needs of a mixed-activity enterprise, only 70% of the estimated VAT on the sale (purchase) of these goods and services, ie 840 x 70%) can be deducted).
1.12. returned to the seller a part of the goods received before 31 December 2015 (the purchase VAT of which was included in the VAT deduction) and issued a debit VAT invoice to the seller, in which he calculated and deducted EUR 1,050 from the specified value of the returned goods - EUR 5,000);
Records in 2016 in the January VAT return:
Box 25 - (-1 050 Eur)
Box 35 - (-1 050 Eur)
1.13. the furniture she had purchased in 2015 was stolen from company A. in January for EUR 4,500 and whose purchase VAT - EUR 945 - was included in the VAT deduction. Company A does not have documents proving the fact of the crime. As the VAT deduction for the purchase of furniture has to be adjusted for 5 years, if it becomes clear that the furniture will no longer be used for the VAT-taxable activity of company A after 1 year, the 4-year VAT deduction is adjusted and restored to 756 Eur (945 Eur / 5 years x 4 years).
Records in 2016 in the January VAT return:
Box 35 - (-756 Eur)
These economic operations were performed by Company A in 2016. will be reflected in the January VAT return as follows:
2016 Completion of the January VAT return
Field # and name | Items specified in the model condition | Taxable value (Eur) | Field # and name | Items specified in the model condition | VAT amount (Eur ) |
I. Transactions in the supply of goods and services | III. VAT on purchases and imports | ||||
11 Transactions subject to VAT | 1.1 | 58 678 | 25 VAT on purchases of goods and services | 1.5 | 21,000 |
1.2 | 10,000 | 1.8 | 1 260 | ||
1.3 | (-1,000) | 1.9 | 420 | ||
| a total of 67 678 | 1.10 | 2 100 | ||
1.11 | 840 | ||||
1.12 | (-1,050) | ||||
| a total of 24,570 | ||||
12 Transactions subject to VAT where VAT is deducted by the purchaser (in the cases provided for in Article 96) |
|
| 26 Import VAT paid | 1.7 | 1 680 |
13 Supplies exempt from VAT | 1 . 4 | 5,000 | 27 Import VAT, the crediting of which is controlled by the STI | 1.6 | 4 200 |
14 Consumption for private use
|
|
| IV. VAT deduction share (percentage) | ||
15 Production of property, plant and equipment | 1 . 5 | 100,000 | 28 Proportional VAT deduction percentage for a calendar year | 70 | |
16 Margin on supplies subject to a special tax scheme |
|
| V. VAT on sales, VAT deduction, transactions payable (refundable) VAT | ||
17 Exports of goods (0 percent) |
|
| 29 VAT on standard rate sales | 1.1 | 12 322 |
1.3 | (-210) | ||||
1.5 | 21,000 | ||||
| a total of 33 112 | ||||
18 Goods delivered to EU VAT payers (0 per cent) |
|
| 30 9 percent sales VAT |
|
|
19 Other transactions subject to VAT |
|
| 31 5 percent sales VAT | 1.2 | 500 |
20 Transactions outside the Republic of Lithuania (not subject to VAT) |
|
| 32 VAT on sales (In cases provided for in Article 95) | 1.9 | 420 |
II. Acquisitions of goods and services | 33 VAT on sales (In cases provided for in Article 96) | 1.8 | 1 260 | ||
21 Goods purchased from the EU |
|
| 34 VAT on sales of goods purchased in the EU |
|
|
22 Goods purchased from the EU for triangular trade |
|
| 35 VAT is deductible | 1.5 | 14 700 |
1.6 | 2 940 | ||||
1.7 | 1 680 | ||||
1.8 | 1 260 | ||||
1.9 | 294 | ||||
1.10 | 2 100 | ||||
1.11 | 588 | ||||
1.12 | (-1,050) | ||||
1.13 | (-756) | ||||
| a total of 21,756 | ||||
23 Services purchased from abroad | 1.9 | 2,000 | 36 VAT payable or chargeable to the budget (-) 27 (29 + 29 + 30 + 31 + 32 + 33 + 34) -35] | 4 200 33 112 500 420 1 260 (-21,756) a total of 17,736 | |
24 Of which: Acquired from EU VAT payers | 1.9 | 2,000 |
| ||
Company A 2016 The amount of VAT payable to the budget in box 36 of the VAT return for January 2006 is EUR 17,736.
Example 2 (Deliveries to other Member States and outside the EU).
Company B of the Republic of Lithuania, VAT payer performing only VAT taxable activities, 2016 carried out the following economic activities in January:
2.1. imported fixed assets from the Russian Federation for EUR 50,000, the payment of which in the amount of EUR 10,500 was taken over by the tax administrator;
Records in 2016 in the January VAT return :
Box 27 - 10,500 Eur
Box 35 - 10 500 Eur
2.2. acquired goods for resale in the Republic of Lithuania from a company of the Federal Republic of Germany, a VAT payer, for EUR 30,000 and calculated VAT on the sale of purchased goods - EUR 6,300;
Records in 2016 in the January VAT return:
Box 21 - 30,000 Eur
Box 25 - 6,300 Eur
34 field - 6 300 Eur
Box 35 - 6,300 Eur
2.3. acquired consulting services from a company of the Republic of Finland, a VAT payer that is not established in the Republic of Lithuania and not registered in the Republic of Lithuania as a VAT payer, for EUR 2,000, of which the estimated sales VAT - EUR 420 - must be paid by the buyer;
Records in 2016 in the January VAT return:
Box 23 - EUR 2,000
Box 24 - 2,000 Eur
Box 25 - 420 Eur
In box 32 - 420 Eur
In box 35 - 420 Eur
2.4. exported goods to the Republic of Belarus for EUR 10,000 (excluding VAT), which were subject to 0%. VAT rate because it has documents confirming the export of these goods;
Records in 2016 in the January VAT return:
Box 17 - 10,000 Eur
2.5. supplied goods to other economic entities of the Republic of Lithuania, which are subject to 21%. VAT rate, for EUR 9,680, ie the taxable value of goods is EUR 8,000, the amount of VAT is EUR 1,680;
Records in 2016 in the January VAT return:
Box 11 - 8,000 Eur
Box 29 - EUR 1,680
2.6. The Republic of Latvia sold 2 new passenger cars with a taxable value (excluding VAT) of EUR 70,000 to a natural person and a budgetary institution that is not a VAT payer. However, the company has documents proving that the car was transported to the Republic of Latvia only for the car, which was sold to the budgetary authority of the Republic of Latvia. Therefore, the company applies 0% for a car delivered to a budgetary institution. The VAT rate for a car supplied to a natural person is calculated by applying 21%. VAT rate (sales VAT will be EUR 14,700);
Records in 2016 in the January VAT return:
2.6.1. when the car is sold to a natural person of the Republic of Latvia:
Box 11 - 70,000 Eur
Box 29 - 14,700 Eur
2.6.2. when the car is sold to the budgetary authority of the Republic of Latvia:
Box 19 - 70,000 Eur
2.7. transported goods to its branch in the Republic of Estonia for EUR 20,000. In the Republic of Estonia, company B (for the activities of the branch) is registered for VAT, and the branch intends to use the transported goods for the production of other goods. Such a movement of goods shall be considered as a supply of goods to another Member State. In the VAT invoice for the supply of goods issued by Company B, it indicates its VAT payer code assigned to it in the Republic of Estonia, and Company B has documents confirming that the goods have left the Republic of Lithuania. Therefore, 0% is applied to these goods. VAT rate;
Records in 2016 in the January VAT return:
Box 18 - 20,000 Eur
2.8. delivered a used car to a company in the Republic of Estonia for EUR 7 000 and stated in the VAT invoice issued to it that VAT was calculated on the basis of the margin. Company B had purchased this car from a natural person without VAT for EUR 6,000. In this case, the margin of company B - the seller - is EUR 826 (7000 - 6000 - [(1000 x 21%) / (100% + 21%)], and the sales VAT from the margin is EUR 174 (826 x 21%). ;
Records in 2016 in the January VAT return:
Box 16 - 826 Eur
Box 29 - 174 Eur
2.9. purchased from the Kingdom of Denmark company B, a VAT payer, household appliances for EUR 20 000 and immediately sold those goods to company C of the Republic of Poland, which is a VAT payer in the Republic of Poland, for EUR 23 000. Company B of the Kingdom of Denmark invoiced the VAT number of Company B of the Republic of Lithuania in the VAT invoice issued for the supply of household appliances, and Company B of the Republic of Lithuania indicated the VAT number of this company in the Republic of Poland when issuing the VAT invoice to Company C of the Republic of Poland. As the said goods were immediately exported from the Kingdom of Denmark to the Republic of Poland and sold to company C of the Republic of Poland (such trade is called triangular trade), company B of the Republic of Lithuania does not charge VAT on the taxable value of purchased household appliances (company B of Denmark) , nor does it charge VAT on the supply of this household appliance (to a company in the Republic of Poland).
Records in 2016 in the January VAT return:
Box 20 - EUR 23 000 (the taxable value of the goods is declared in form FR0564)
Box 22 - EUR 20,000
These economic operations were performed by Company B in 2016. will be reflected in the January VAT return as follows:
2016 Completion of the January VAT return
Field # and name | Items specified in the model condition | Taxable value (Eur) | Field # and name | Items specified in the model condition | VAT amount (Eur ) |
I. Transactions in the supply of goods and services | III. VAT on purchases and imports | ||||
11 Transactions subject to VAT | 2.5 | 8,000 | 25 VAT on purchases of goods and services | 2.2 | 6 300 |
2.6.1 | 70,000 | 2.3 | 420 | ||
| a total of 78,000 |
| a total of 6,720 | ||
12 VAT-deductible transactions (in the cases provided for in Article 96) |
|
| 26 Import VAT paid |
|
|
13 Supplies exempt from VAT |
|
| 27 Import VAT, the crediting of which is controlled by the STI | 2.1 | 10 500 |
14 Consumption for private use
|
|
| IV. VAT deduction share (percentage) | ||
15 Production of property, plant and equipment |
|
| 28 Proportional VAT deduction percentage for a calendar year |
| |
16 Margin on supplies subject to a special tax scheme | 2.8 | 826 | V. VAT on sales, VAT deduction, transactions payable (refundable) VAT | ||
17 Exports of goods (0 percent) | 2.4 | 10,000 | 29 VAT on standard rate sales | 2.5 | 1 680 |
2.6.1 | 14 700 | ||||
2.8 | 174 | ||||
| a total of 16,554 | ||||
18 Goods delivered to EU VAT payers (0 per cent) | 2.7 | 20,000 | 30 9 percent sales VAT |
|
|
19 Other transactions subject to VAT | 2.6.2 | 70,000 | 31 5 percent sales VAT |
|
|
20 Transactions outside Lithuania (not subject to VAT) | 2.9 | 23,000 | 32 VAT on sales (in the cases provided for in Article 95) | 2.3 | 420 |
II. Acquisitions of goods and services | 33 VAT on sales (in the cases provided for in Article 96 |
|
| ||
21 Goods purchased from the EU | 2.2 | 30,000 | 34 VAT on sales of goods purchased in the EU | 2.2 | 6 300 |
22 Goods purchased from the EU for triangular trade | 2.9 | 20,000 | 35 VAT is deductible | 2.1 | 10 500 |
2.2 | 6 300 | ||||
2.3 | 420 | ||||
| a total of 17 220 | ||||
23 Services purchased from abroad | 2.3 | 2,000 | 36 VAT payable or chargeable to the budget (-) 27 (29 + 29 + 30 + 31 + 32 + 33 + 34) -35] | 10 500 16 554 420 6 300 (-17 220) a total of 16,554 | |
24 Of which: Acquired from EU VAT payers | 2.3 | 2,000 |
| ||
Company B 2016 The amount of VAT payable to the budget in box 36 of the VAT return for January 2006 is 16 554 Eur.
Example 3 (Transport services and purchases from other Member States).
Company C of the Republic of Lithuania, VAT payer, during 2016 carried out the following activities subject to VAT in January:
As a freight forwarder, the Republic of Latvia organized the transport of goods on the route Berlin-Riga with an intermediate stop in Warsaw, where the goods were reloaded. VAT invoices received:
3.1. from a carrier of the Federal Republic of Germany for the carriage of goods on the route Berlin-Warsaw in the amount of EUR 2,500. As the buyer of the service (forwarder) is established and registered for VAT in the Republic of Lithuania, the service is considered to be provided in the territory of the country. VAT on the sale of this service - EUR 525 (2,500 x 21%) - is calculated by the buyer, who can include it in the VAT deduction as input VAT.);
Records in 2016 in the January VAT return:
Box 23 - EUR 2,500
Box 24 - 2,500 Eur
Box 25 - 525 Eur
Box 32 - 525 Eur
Box 35 - 525 Eur
3.2. from the Warsaw Freight Company for the transshipment of goods in Warsaw in the amount of 1,500 Eur. As the buyer of the service (forwarder) is established and registered for VAT in the Republic of Lithuania, the service is considered to be provided in the territory of the country. VAT on the sale of this service - EUR 315 (1,500 x 21%) - is calculated by the buyer, who can include it in the VAT deduction as input VAT);
Records in 2016 in the January VAT return:
Box 23 - 1,500 Eur
Box 24 - 1,500 Eur
Box 25 - 315 Eur
Box 32 - 315 Eur
Box 35 - 315 Eur
3.3. from the Republic of Lithuania company B, a VAT payer, purchased the transport of goods on the route Warsaw – Riga for EUR 2,000 and EUR 420 VAT (the place of supply is where the buyer is located, but the service provider - company B - is also VAT is calculated and declared by itself - company B);
Records in 2016 in the January VAT return:
Box 25 - 420 Eur
Box 35 - 420 Eur
Company C of the Republic of Lithuania also performed other transactions:
3.4. acting as a freight forwarder and as an undisclosed transport intermediary, issued a VAT invoice to the company of the Republic of Latvia for the transport of goods on the Vilnius-Rome route, the VAT payers indicating the taxable value of this service - EUR 3,700;
Records in 2016 in the January VAT return:
Box 20 - EUR 3,700 (the service is not considered to be provided in the territory of the country, therefore VAT will have to be calculated and paid by the buyer of the service - a company of the Republic of Latvia, VAT payer. The taxable value of services is declared in Form FR0564 )
3.5. Company C itself transported cargo, which is exported to the Russian Federation (Kaliningrad region), on the route Vilnius – Klaipeda. Issued a VAT invoice for its service to a company in the Kaliningrad region - buyers of goods - 470 Eur;
Records in 2016 in the January VAT return:
Box 20 - 470 Eur (the service is not considered to be provided in the territory of the country because the place of its provision moves to the country of the buyer of the service)
3.6. purchased a truck from the Czech Republic for VAT for EUR 68,000 (VAT is calculated and declared for the purchased truck by the buyer - a company of the Republic of Lithuania - a VAT payer - EUR 14,280 (68,000 x 21 per cent);
Records in 2016 in the January VAT return:
Box 21 - EUR 68,000
Box 25 - EUR 14,280
Box 34 - EUR 14,280
Box 35 - EUR 14,280
3.7. purchased a new car from a public institution of the Republic of Estonia for its own needs for EUR 45,000;
Records in 2016 in the January VAT return:
Box 21 - EUR 45,000
Box 34 - 9,450 Eur (VAT is calculated by the buyer - Lithuanian company, VAT payer)
Box 25 - EUR 9 450 (since the VAT on the purchase of a car is not deductible in accordance with the provisions of Article 62 of the VAT Law, it is not included in box 35 of the VAT return)
3.8. purchased fuel in the Republic of Lithuania for EUR 2,000 and EUR 420 VAT;
Records in 2016 in the January VAT return:
Box 25 - 420 Eur
Box 35 - 420 Eur
3.9. other expenses in the Republic of Lithuania EUR 2,700 and EUR 567 VAT;
Records in 2016 in the January VAT return:
Box 25 - 567 Eur
Box 35 - 567 Eur
3.10. purchased goods from the Czech Republic VAT payer for EUR 30,000, transported them to the Republic of Latvia and sold them to a purchaser of the Republic of Latvia who was not registered for VAT in his country. According to the so-called “reserve” rule, the place of acquisition of goods is considered to be the Republic of Lithuania (Paragraph 2 of Article 2 of the Law on VAT 12). Company C is obliged to calculate sales VAT - EUR 6,300 (30,000 x 21%) - and pay it to the budget of the Republic of Lithuania, which it is not entitled to include in the VAT deduction;
Records in 2016 in the January VAT return:
Box 21 - 30,000 Eur
Box 25 - 6,300 Eur
Box 34 - 6,300 Eur
Note. Company C could recover this VAT calculated according to the “reserve” rule (EUR 6,300) from the budget of the Republic of Lithuania (specifying the taxable value of goods acquired from other Member States in the VAT return for the tax period and the amount of VAT calculated therefrom) only if it provided evidence , VAT on the acquisition of goods from another Member State (in this case the Czech Republic) was calculated and paid in the Member State in which the movement ended (in this case, the Republic of Latvia).
These economic operations were performed by Company C in 2016. will be reflected in the January VAT return as follows:
2016 Completion of the January VAT return
Field # and name | Items specified in the model condition | Taxable value (Eur) | Field # and name | Items specified in the model condition | VAT amount (Eur ) |
I. Transactions in the supply of goods and services | III. VAT on purchases and imports | ||||
11 Transactions subject to VAT |
|
| 25 VAT on purchases of goods and services | 3.1 | 525 |
3.2 | 315 | ||||
3.3 | 420 | ||||
3.6 | 14 280 | ||||
3.7 | 9 450 | ||||
3.8 | 420 | ||||
3.9 | 567 | ||||
3.10 | 6 300 | ||||
| a total of 32,277 | ||||
12 VAT-deductible transactions (in the cases provided for in Article 96) |
|
| 26 Import VAT paid |
|
|
13 Supplies exempt from VAT |
|
| 27 Import VAT, the crediting of which is controlled by the STI |
|
|
14 Consumption for private use |
|
| IV. VAT deduction share (percentage) | ||
15 Production of property, plant and equipment |
|
| 28 Proportional VAT deduction percentage for a calendar year |
| |
16 Margin on supplies subject to a special tax scheme |
|
| V. VAT on sales, VAT deduction, transactions payable (refundable) VAT | ||
17 Exports of goods (0 percent) |
|
| 29 VAT on standard rate sales |
|
|
18 Goods delivered to EU VAT payers (0 per cent) |
|
| 30 9 percent sales VAT |
|
|
19 Other transactions subject to VAT |
|
| 31 5 percent sales VAT |
|
|
20 Transactions outside the Republic of Lithuania (not subject to VAT) | 3.4 3.5 | 3,700 470 a total of 4 170 | 32 VAT on sales (in the cases provided for in Article 95) | 3.1 | 525 |
3.2 | 315 | ||||
| a total of 840 | ||||
II. Acquisitions of goods and services | 33 VAT on sales (in the cases provided for in Article 96 |
|
| ||
21 Goods purchased from the EU | 3.6 | 68,000 | 34 VAT on sales of goods purchased in the EU | 3.6 | 14 280 |
3.7 | 45,000 | 3.7 | 9 450 | ||
3.10 | 30,000 | 3.10 | 6 300 | ||
| a total of 143,000 |
| a total of 30,030 | ||
22 Goods purchased from the EU for triangular trade |
|
| 35 VAT is deductible | 3.1 | 525 |
3.2 | 315 | ||||
3.3 | 420 | ||||
3.6 | 14 280 | ||||
3.8 | 420 | ||||
3.9 | 567 | ||||
| a total of 16,527 | ||||
23 Services purchased from abroad | 3.1 | 2,500 | 36 VAT payable or chargeable to the budget (-) 27 (29 + 29 + 30 + 31 + 32 + 33 + 34) -35] | 840 30 030 (- 16,527) a total of 14,343 | |
3.2 | 1,500 | ||||
| a total of 4,000 | ||||
24 Of which: Acquired from EU VAT payers | 3.1 | 2,500 |
| ||
3.2 | 1,500 | ||||
| a total of 4,000 | ||||
Company C 2016 The amount of VAT payable to the budget in box 36 of the VAT return for January 2006 is EUR 14,343.
Example
(Supplies to and purchases from other Member States, triangular trade, etc.).
Company D of the Republic of Lithuania, a VAT payer carrying out activities subject to VAT, during 2016. carried out the following activities subject to VAT in January:
4.1. provided advertising services to a VAT payer of the Republic of Latvia (not established in the Republic of Lithuania) for EUR 2,300 (according to Article 13 (2) of the VAT Law, the place of supply of these services is not the territory of the buyer,
Records in 2016 in the January VAT return:
Box 20 - EUR 2,300 ( the taxable value of services is declared in form FR0564 )
4.2. Company D trades in goods received from a producer who is a VAT payer in the Federal Republic of Germany, for which the manufacturer grants a warranty period and, in accordance with the agreement, in the event of a breakdown of the goods sold to customers during the warranty period, Company D provides warranty services for these goods. In January, these repair services were performed for EUR 3,100 and a VAT invoice was issued to the producer of these services (according to Article 13 (2) of the VAT Law, the place of supply of these services is not the territory of the country but the buyer's Member State). object);
Records in 2016 in the January VAT return:
Box 20 - EUR 3,100 ( the taxable value of the services is declared in Form FR0564 )
4.3. acquired consulting services from a VAT payer in the Federal Republic of Germany (not established in the Republic of Lithuania) for EUR 1,500 (the place of supply of these services is considered to be the territory of the country and the buyer company D declare sales ("reverse") VAT - 315 Eur (1,500 x 21 percent);
Records in 2016 in the January VAT return:
Box 23 - 1,500 Eur
Box 24 - 1,500 Eur
Box 25 - 315 Eur
Box 32 - 315 Eur
Box 35 - 315 Eur
4.4. Leased a car (long-term lease) for 6 months to a resident of the Republic of Lithuania who is not a taxable person for EUR 3,600 and EUR 756 VAT ( the place of supply of services according to Article 13 (13) of the VAT Law is therefore, VAT must be calculated and paid to the budget of the Republic of Lithuania, applying the standard VAT rate established in the Law on VAT);
Records in 2016 in the January VAT return:
Box 11 - EUR 3,600
Box 29 - 756 Eur
4.5. acquired non-standardized software from the VAT payer of the Kingdom of Denmark (not established in the Republic of Lithuania) for EUR 10,000 (the place of supply of these services is considered to be the territory of the country according to Article 13 to declare VAT on sales (“reverse”) - EUR 2,100 (10,000 x 21%);
Records in 2016 in the January VAT return:
Box 23 - 10,000 Eur
Box 24 - 10,000 Eur
Box 25 - EUR 2,100
Box 32 - EUR 2,100
EUR 2,100
4.6. acquired goods in the Republic of Lithuania for EUR 8,000 from a VAT payer in the Republic of Poland, who carries out triangular trade, ie acts as an intermediary in triangular trade. Goods are delivered to the Republic of Lithuania not directly from the Republic of Poland, but from another Member State (the place of supply of these goods is the territory of the country and according to Article 95 (4) of the VAT Law the buyer Company D. Sales VAT amounts to EUR 1,680 (8,000 x 21%);
Records in 2016 in the January VAT return:
Box 25 - EUR 1,680
Box 32 - EUR 1,680
Box 35 - EUR 1,680
4.7. acquired from the French Republic a VAT payer for EUR 15,000 goods leaving the French Republic, which were immediately transported to the Republic of Latvia and sold there to the VAT payer of the Republic of Latvia for EUR 17,000. In this case, company D is considered to have made triangular trade supplies, ie to have participated in the transaction as an undisclosed intermediary (reseller of the goods). (The place of acquisition of these goods is not considered to be the territory of the country under Article 2 (3) of the VAT Act 12 , ie the acquisition of goods in the Republic of Latvia from another Member State. The place of supply is the Republic of Latvia The VAT payer of the Republic of Lithuania shall be obliged to calculate and pay VAT on the sale of these goods in accordance with the provisions of the legal acts of this state analogous to the provisions of Paragraph 4 of Article 95 of the Law on VAT of the Republic of Lithuania;
Records in 2016 in the January VAT return:
Box 20 - EUR 17 000 (the taxable value of the goods is declared in form FR0564)
Box 22 - 15,000 Eur
4.8. sold scrap metal to company B, VAT payers of the Republic of Lithuania, the buyer of scrap metal must deduct and pay to the budget the amount of VAT (EUR 630) invoiced in the VAT invoice issued by seller D - company D for EUR 3,000 and EUR 630. Therefore, the seller only has to declare the taxable value);
Records in 2016 in the January VAT return:
Box 12 - 3,000 Eur
4.9. purchased logs from a company of the Republic of Lithuania, a VAT payer, for EUR 4,500 and EUR 945 VAT (the amount of VAT deducted in the VAT invoice issued by the seller (EUR 945) must be deducted and paid to the budget by the buyer of the logs - company D;
Records in 2016 in the January VAT return:
Box 25 - 945 Eur
Box 33 - 945 Eur
Box 35 - 945 Eur
These economic operations were performed by Company D in 2016. will be reflected in the January VAT return as follows:
2016 Completion of the January VAT return
Field # and name | Items specified in the model condition | Taxable value (Eur) | Field # and name | Items specified in the model condition | VAT amount (Eur ) | ||||
I. Transactions in the supply of goods and services | III. VAT on purchases and imports | ||||||||
11 Transactions subject to VAT | 4.4 | 3 600 | 25 VAT on purchases of goods and services | 4.3 | 315 | ||||
4.5 | 2 100 | ||||||||
4.6 | 1 680 | ||||||||
4.9 | 945 | ||||||||
| a total of 5,040 | ||||||||
12 VAT-deductible transactions (in the cases provided for in Article 96) | 4.8 | 3,000 | 26 Import VAT paid |
|
| ||||
13 Supplies exempt from VAT |
|
| 27 Import VAT, the crediting of which is controlled by the STI |
|
| ||||
14 Consumption for private use |
|
| IV. VAT deduction share (percentage) | ||||||
15 Production of property, plant and equipment |
|
| 28 Proportional VAT deduction percentage for a calendar year |
| |||||
16 Margin on supplies subject to a special tax scheme |
|
| V. Sales VAT, VAT deduction, transactions, VAT payable (refundable) | ||||||
17 Exports of goods (0 percent) |
|
| 29 VAT on standard rate sales | 4.4 | 756 | ||||
18 Goods supplied to EU VAT payers (0 per cent) |
|
| 30 9 percent sales VAT |
|
| ||||
19 Other transactions subject to VAT |
|
| 31 5 percent sales VAT |
|
| ||||
20 Transactions outside the Republic of Lithuania (not subject to VAT) | 4.1 | 2 300 | 32 VAT on sales ( in the cases provided for in Article 95) | 4.3 | 315 | ||||
4.2 4.7 | 3 100 17,000 | 4.5 4.6 | 2 100 1 680 | ||||||
| a total of 22,400 |
| a total of 4 095 | ||||||
|
| ||||||||
II. Acquisitions of goods and services | 33 VAT on sales (in the cases provided for in Article 96) | 4.9 | 945 | ||||||
21 Goods purchased from the EU |
|
| 34 VAT on sales of goods purchased in the EU |
|
| ||||
22 Goods purchased from the EU for triangular trade | 4.7 | 15,000 | 35 VAT is deductible | 4.3 | 315 | ||||
4.5 | 2 100 | ||||||||
4.6 | 1 680 | ||||||||
4.9 | 945 | ||||||||
| a total of 5,040 | ||||||||
23 Services purchased from abroad | 4.3 | 1,500 | 36 VAT payable or chargeable to the budget (-) 27 (29 + 29 + 30 + 31 + 32 + 33 + 34) -35] | 756 4,095 945 (-5 040) a total of 756 | |||||
4.5 | 10,000 | ||||||||
| a total of 11,500 | ||||||||
24 Of which: Acquired from EU VAT payers | 4.3 | 1,500 |
| ||||||
4.5. | 10,000 | ||||||||
| a total of 11,500 | ||||||||
|
|
|
|
|
|
|
|
|
|
Company D 2016 The amount of VAT payable to the budget in box 36 of the VAT return for January 2006 is EUR 756.
______________
Amendments to the Annex:
No. VA-73 , 2016-05-26, published in TAR 2016-05-26, to 2016-14098
Value added tax returns and other with
the rules for completing the forms relating to this fee
Annex 2
EXAMPLES OF COMPLETING THE VAT REPORTING FORM FR0608 OF A PERSON NOT REGISTERED FOR VAT
Example
2016 In January 2006, Company B, an unregistered VAT payer, supplied goods (taxable at a rate of 21%) to other economic entities of the Republic of Lithuania for EUR 6,000. This company has been operating since 2015. February to 2015 December, had supplied goods for EUR 40,000.
Since 2016. In January 2016, the remuneration received (receivable) by Company B for the goods delivered during the last 12 months amounted to EUR 46,000 (EUR 40,000 + EUR 6,000), ie it reached and exceeded the amount of EUR 45,000. in January, in which VAT must be calculated from the amount by which the said threshold was exceeded - EUR 6,000 - in accordance with the formula set out in Article 92 of the Law on VAT. The amount of VAT is EUR 1,041 [6,000 x 21 percent. / (100% + 21%)].
Records in 2016 in form FR0608 for January:
Box 8 - 6,000 Eur
Box 12 - EUR 1 041
Suppose this company in 2016. In January 2006, a taxable person in the Federal Republic of Germany provided consultancy services for EUR 2 000. Company B is required to calculate VAT at the rate of 21% on the amount of consultancy services received, in accordance with the provisions of Article 95 (2) of the VAT Act. VAT rate. The amount of VAT is 420 EUR (2,000 x 21 percent).
Records in 2016 in form FR0608 for January:
Box 19 - 420 Eur
2016 Completion of January Form FR0608
I. Supplies of goods (services) | |||||||
| Field # | Taxable value (Eur) | Field # | VAT amount (Eur) | |||
Charged at the standard VAT rate | 8 | 6000 | 12 | 1041 | |||
9 percent is taxed. | 9 |
| 13 |
| |||
Taxed 5 percent. | 10 |
| 14 |
| |||
Taxed at 0 percent. | 22 |
|
|
| |||
Transactions outside Lithuania (non-VAT object in Lithuania) | 23 |
|
|
| |||
Altogether: | 11 | 6000 | 15 | 1041 | |||
II. VAT on sales of goods (services) purchased from foreign persons not registered for VAT in the Republic of Lithuania | |||||||
| Field # | VAT amount (Eur) | |||||
Goods purchased from other EU Member States, the place of purchase of which is considered to be the Republic of Lithuania | new vehicles | 16 |
| ||||
excisable goods | 17 |
| |||||
other goods, the value of which in the calendar year was higher than Article 71 1 of the Law on VAT . 1 d. 2 p. fixed amount | 18 |
| |||||
Article 95 of the VAT Law Goods (services) acquired from foreign taxable persons in the cases referred to in paragraphs 2 and 5 | 19 | 420 | |||||
Altogether: | 20 | 420 | |||||
III. VAT is deductible | 24 |
| |||||
IV. VAT payable or chargeable to the budget (- 15+ 20-24) | 21 | 1461
| |||||
|
|
|
|
|
|
|
|
Example
2015 In 2015, the farmer acquired and delivered the following goods to the Republic of Lithuania: In January 2015, the Republic of Poland purchased fertilizers from the VAT payer for EUR 7,000 (excluding VAT). In December, he purchased equipment from the Kingdom of Denmark for EUR 10,000 (excluding VAT). In total, he purchased goods from other Member States' VAT payers for EUR 17,000 (7,000 + 10,000).
Since the 2015 Equipment purchased in December 2015 exceeded the procurement threshold of EUR 14,000 for the calendar year. in box 18 of the VAT return for December .
2015 Completion of December FR0608
I. Supplies of goods (services) | |||||||
| Field # | Taxable value (Eur) | Field # | VAT amount (Eur) | |||
Charged at the standard VAT rate | 8 |
| 12 |
| |||
9 percent is taxed. | 9 |
| 13 |
| |||
Taxed 5 percent. | 10 |
| 14 |
| |||
Taxed at 0 percent. | 22 |
|
|
| |||
Transactions outside Lithuania (non-VAT object in Lithuania) | 23 |
|
|
| |||
Altogether: | 11 |
| 15 |
| |||
II. VAT on sales of goods (services) purchased from foreign persons not registered for VAT in the Republic of Lithuania | |||||||
| Field # | VAT amount (Eur) | |||||
Goods purchased from other EU Member States, the place of purchase of which is considered to be the Republic of Lithuania | new vehicles | 16 |
| ||||
excisable goods | 17 |
| |||||
other goods, the value of which in the calendar year was higher than Article 71 1 of the Law on VAT . 1 d. 2 p. fixed amount | 18 | 2100 | |||||
Article 95 of the VAT Law Goods (services) acquired from foreign taxable persons in the cases referred to in paragraphs 2 and 5 | 19 |
| |||||
Total : | 20 | 2100 | |||||
III. VAT is deductible | 24 |
| |||||
IV. VAT payable or chargeable to the budget (-) (15 + 20-24) | 21 | 2100 | |||||
|
|
|
|
|
|
|
|
Example 3
2016 In January 2006, Company A of the Republic of Lithuania, an unregistered VAT payer, supplied goods to Company B of the Republic of Lithuania (taxable at a VAT rate of 21%) for EUR 5,000 according to one concluded transaction (one VAT invoice). This company has been operating since 2015. February to 2015 December, had supplied goods for EUR 41,000.
Since 2016. In January 2016, the remuneration received (receivable) by company A for the goods delivered during the last 12 months amounted to EUR 46,000 (EUR 5,000 + EUR 41,000), ie it reached and exceeded the amount of EUR 45,000. in January, in which the amount of the transaction for which the threshold of EUR 45,000 was exceeded (EUR 5,000) must be calculated according to the formula specified in Article 92 of the Law on VAT. The amount of VAT is 868 Eur [5,000 x 21 percent. / (100% + 21%)].
Records in 2016 in form FR0608 for January:
Box 8 - 5,000 Eur
Box 12 - 868 Eur
In addition, in 2016 In January, Company A completed the following transactions:
delivered goods to an Estonian VAT payer for EUR 4,000, which the buyer transported to Estonia. As these supplies are subject to a VAT rate of 0% in accordance with the provisions of Article 49 of the VAT Law, VAT on sales must not be calculated for them;
provided advertising services to a Latvian company for EUR 1,000. As the place of supply of these services is not considered Lithuania according to the provisions identical to the provisions of Paragraph 2 of Article 13 of the Law on VAT, these provided services are not subject to Lithuanian VAT and “Lithuanian” VAT shall not be calculated for them.
Records in 2016 in form FR0608 for January:
Box 22 - 4,000 Eur
Box 23 - EUR 1,000
Suppose that in 2016. for the taxable supply of goods to company B in January, the taxable value (excluding VAT) of the goods acquired and actually consumed by company A amounted to EUR 3,500 and the amount of purchase VAT to EUR 735; the taxable value of the purchased goods and services actually used for the supply of goods to the Estonian company was EUR 3,000 and the amount of purchase VAT was EUR 630; The taxable value of the purchased goods and services actually used for the advertising services provided to the Latvian company was EUR 500 and the amount of VAT was EUR 105.
Records in 2016 in form FR0608 for January:
Box 24 - EUR 1470 (735 + 630 + 105)
2016 Completion of January Form FR0608
I. Supplies of goods (services) | |||||||
| Field # | Taxable value (Eur) | Field # | VAT amount (Eur) | |||
Charged at the standard VAT rate | 8 | 5000 | 12 | 868 | |||
9 percent is taxed. | 9 |
| 13 |
| |||
Taxed 5 percent. | 10 |
| 14 |
| |||
Taxed at 0 percent. | 22 | 4000 |
|
| |||
Transactions outside Lithuania (non-VAT object in Lithuania) | 23 | 1000 | |||||
Altogether: | 11 | 10000 | 15 | 868 | |||
II. VAT on sales of goods (services) purchased from foreign persons not registered in Lithuania as VAT payers |
|
| |||||
| Field # | VAT amount (Eur) | |||||
Goods purchased from other EU Member States, the place of purchase of which is considered to be Lithuania | new vehicles | 16 |
| ||||
excisable goods | 17 |
| |||||
other goods, the value of which in the calendar year was higher than Article 71 1 of the Law on VAT . 1 d. 2 p. fixed amount | 18 |
| |||||
Article 95 of the VAT Law Goods (services) acquired from foreign taxable persons in the cases referred to in paragraphs 2 and 5 | 19 |
| |||||
Altogether: | 20 |
| |||||
III. VAT is deductible | 24 | 1470 | |||||
IV. VAT payable or chargeable to the budget (-) (15 + 20-24) | 21 | -602 | |||||
|
|
|
|
|
|
|
|
_______________________
Added appendix:
No. VA-102 , 2009-12-22, Official Gazette, 2009, no. 154-7001 (28-12-2009); Official Gazette, 2010, no. 5-0 (2010-01-14), every 1092055ISAK00VA-102
Amendments to the Annex:
No. VA-97 , 2012-10-25, Official Gazette, 2012, no. 126-6367 (2012-10-31), every 1122055ISAK000VA-97
No. VA-73 , 2016-05-26, published in TAR 2016-05-26, to 2016-14098
Value added tax returns
and other forms related to this tax
filling rules
Annex 3
EXAMPLES OF A VAT DECLARATION FOR A TAX PERIOD FOR IMPORTATION OF GOODS WHERE IMPORTATION OF GOODS IS SUBJECT TO CERTAIN TYPES OF IMPORT DECLARATIONS
In order to correctly declare the amounts of import VAT in the VAT return of the tax period, the crediting (payment) of which is taken over by the STI, Lithuanian VAT payers must be aware that the Director of the Customs Department under the Ministry of Finance of the Republic of Lithuania April 13 by the Order “On Approval of the Instructions for Completion of the General Administrative Document” No. The Instructions for Completion of the Single Administrative Document, approved by 1B-329, specify the following types of sets of Single Administrative Document (hereinafter referred to as "Import Declaration") to be used for the importation of goods:
A - if a standard declaration is submitted;
B - if a declaration is not provided with certain information (in case of application of simplified procedures (procedure for submission of a declaration not containing certain information));
C - if a simplified declaration is submitted (in case of application of simplified procedures (simplified declaration procedure));
X - if a supplementary declaration is lodged (in the case of simplified procedures (declaration procedure not containing certain information));
Y - if a supplementary declaration is submitted (in case of application of simplified procedures (simplified declaration procedure));
Z - if an additional declaration is submitted (in case of application of simplified procedures (procedures executed at the place desired by the person)).
The explanations and examples of the VAT declaration of the VAT period of the VAT declaration of import credited (paid) to the State Tax Inspectorate are provided.
Where only import declarations of type A, B and C are issued for goods imported and released for free circulation in Lithuania (and they are not the place of the import declaration re-issued in accordance with the relevant customs instructions), the import declarations of type A, B and C The importer of goods, a VAT payer, must declare the amount of import VAT calculated in the returns in the VAT return for the tax period in which the return was made.
Example 1
For imports of goods released for free circulation from China and Lithuania by Company X, VAT X, a Type A Version 1 Import Declaration was prepared on 27 May 2013, in which the calculated amount of import VAT (the crediting (payment) of which is transferred to the STI) was LTL 15,000. The amount of import VAT calculated in this Import Declaration (LTL 15,000) must be declared by Company X in 2013. in box 27 of the May VAT return. |
Where the import of goods is covered by an import declaration of type B, the import declaration of type X lodged shall be a supplementary declaration to the type B declaration. The type X declaration shall contain a reference to its type B declaration. Therefore, if the amount of import VAT calculated according to version 1 of the type X declaration differs from the amount of import VAT calculated in the last version of the type B declaration, this difference in import VAT must be declared in the VAT return for the tax period in which version X of the type X declaration is made.
Example 2
For the goods imported by Company A, a Lithuanian VAT payer, and released for free circulation in Lithuania on 5 September 2013, version 1 of the Type B Import Declaration with VAT credited to the STI was issued - LTL 3,000. On 30 October 2013, the relevant customs decision adjusted the taxable value of these goods and issued version 2 of the type B declaration, in which the calculated amount of import VAT was LTL 2,500 (the difference between the amount of import VAT calculated in type B versions 1 and 2 was LTL -500). (2,500 - 3,000). In addition, the amount of import VAT of LTL 3,500 was calculated in the supplementary type X version 1 declaration of these Type B Import declarations (the difference between the amounts of Type B version 2 and Type X import declarations is LTL 1,000) (LTL 3,500 - 2 500)). Company A should show the import VAT amounts calculated in the above import declarations in box 27 of the VAT returns for the tax period as follows: 2013 in the VAT return for September - LTL 3,000; 2013 in the October VAT return - LTL (-500); 2013 in the VAT return of November - LTL 1,000. |
Similarly, in the case of B and X declarations, the difference between the import VAT amounts shown in the latest version C import declaration and the supplementary version 1 import declaration Y shall be declared in the VAT return for the tax period in which the Y type declaration is made.
However, if the Y-type import declaration, which must be lodged no later than 7 days after the release of the goods for free circulation, is made without the above-mentioned completed C-type import declaration (in practice), the VAT payer must declare the full Y the amount of import VAT indicated on the import declaration of the type. This amount of import VAT must be declared in the VAT return for the tax period in which the date of release for free circulation of the imported goods, ie the date on which the customs debt on import VAT was incurred, is entered.
Example 3
For the goods imported by Company B, a Lithuanian VAT payer, and released for free circulation in Lithuania on 29/07/2013, version 1 of the Type Y Import Declaration with VAT credited to the STI - LTL 3,500 was issued on 4 August 2013. (Type C Import Declaration has not been made for these goods). As the import VAT debt to customs arose on 29-07-2013, ie in the VAT period of July, and the Y-type Import declaration was made in the VAT period of August, VAT payer B has to declare the amount of VAT on imports of these imported goods - LTL 3,500 in 2013. m. in box 27 of the VAT return for the July tax period. |
Where the importation of goods is covered by a Z-type import declaration, which must be lodged no later than 7 days after the goods are released for free circulation, the VAT importer must declare the amount of import VAT indicated in this Type-Z version 1 import declaration for that tax period. The VAT return, which includes the date of release for free circulation of the imported goods, ie the date on which the customs debt on importation was incurred.
Where the customs authorities take an appropriate decision to recalculate the amount of import VAT (eg adjusting the value of imported goods, the amount of import VAT, etc.) and result in a new version of an earlier import declaration, the difference in import VAT between the new The amounts of import VAT in the version of the declaration and the amounts of import VAT in the previous version of the import declaration must be declared in box 27 of the VAT return for the tax period in which the date of the relevant customs decision to correct or recalculate the import VAT data is entered.
Example 4
For goods imported by Company D, a Lithuanian VAT payer, and released for free circulation in Lithuania on 15/07/2013, an Type A Version 1 Import Declaration was issued, in which the amount of import VAT of LTL 50,000 was calculated. This amount of import VAT was declared by VAT payer D in 2013. in box 27 of the July VAT return. On 25 August 2013, the territorial customs authorities made a decision to correct the data of this Import Declaration and this decision created version 2 of the Type A Import Declaration, in which the calculated amount of import VAT amounted to LTL 65,000. The difference between the calculated import amounts of the Type A Version 2 Import Declaration and the Type A Version 1 Import Declaration is LTL 15,000 (65,000 - 50,000), therefore the VAT payer D in 2013. must declare the amount of import VAT of LTL 15,000 in box 27 of the VAT return for August. Suppose that on 5 November 2013, a new territorial customs decision was adopted, in which the amount of import VAT indicated in the Type A Import Declaration was recalculated, and Version 3 of the Type A Import Declaration was created, in which the amount of import VAT was LTL 63,000. As Company D had already declared the amount of import VAT of LTL 65,000 on these imported goods in the VAT declarations for the tax periods, in 2013 In field 27 of the VAT return of November 2006, she has to declare (LTL -2,000), ie the difference between the already declared amount of import VAT and the amount to be declared, after estimating the data of the Type A version 3 Import declaration (63,000 - 65,000). |
In accordance with the provisions of the legal acts regulating the procedure for crediting import VAT to the STI, the crediting (payment) of import VAT shall be transferred to the STI if the taxable person is registered as a Lithuanian VAT payer at the time of release for free circulation If at the time of processing the new Import declaration (or its version) the taxable person has already been deregistered from VAT payers, then the calculated amount of import VAT of this person's imported goods must be credited (paid) to the STI (instead of paid to the customs account) and VAT declared for the last tax period declaration.
Example 5
For goods imported by Company C, a Lithuanian VAT payer, and released for free circulation in Lithuania on 29/09/2013, version 1 of the Type Z Import Declaration was issued on 04/10/2013, in which the amount of import VAT of LTL 5,000 was calculated. Company C has been deregistered from VAT since 01/10/2013. Since according to the Type Z Import Declaration, the import VAT debt to the customs was incurred on September 29, 2013, when company C was a VAT payer, it has to declare the amount of import VAT of LTL 5,000 in 2013. in box 27 of the September VAT return. |
Example 6
On the same day, version 1 of the Type A Import Declaration was imported for the goods imported by Company C, a Lithuanian VAT payer, and released for free circulation on 20 April 2013, in which the amount of import VAT of LTL 1,000 was calculated. Company C declared this amount in box 27 of the April VAT return. Company C was deregistered from VAT on 12/05/2013. On 30 June 2013, a decision was made by the territorial customs to correct the data of version 1 of the A declaration and according to this decision, version 2 of the type A import declaration was issued, in which LTL 1,200 of import VAT was calculated. As company C was no longer a VAT payer on 30/06/2013, it has to declare LTL 200 (1,200 - 1,000) in box 27 of the VAT return for May, the last tax period in which it was a VAT payer. |
Where the relevant customs decision invalidates the particulars of the import declaration (s) made during the previous tax period (s) (eg where the goods have not been imported, due to an entry error and etc.), the adjustment (cancellation) of import VAT must be made on the submitted revised VAT return (s) for the tax period (s) in which ) this import VAT was declared. If the invalidated customs declaration data is subsequently reinstated, the reimported import VAT must be declared on the resubmitted revised VAT return (es) for the tax period (s), in which this import VAT has been declared in accordance with Sub-paragraphs 44.3 or 44.4 of the Rules.
Example 7
For goods imported by Company E, a Lithuanian VAT payer, and released for free circulation in Lithuania, on 7 June 2013, an Type A Version 1 Import Declaration was issued, in which the amount of import VAT of LTL 7,000 was calculated. This amount of import VAT was declared by company E in 2013. in box 27 of the June VAT return. On 06/08/2013, the territorial customs authorities decided to invalidate the data of this Import Declaration. In this case, company E must submit a revised VAT return for June and enter LTL (0) in box 27. Suppose that the territorial customs has taken another decision on 15/08/2013: to restore the validity of the data of the Type A Import Declaration submitted on 7/7/2013 with the estimated amount of import VAT of LTL 7,000. In this case, company E has to re-submit the revised VAT return for June and enter LTL 7,000 in box 27. |
Example 8
For goods imported by Company D, a Lithuanian VAT payer, and released for free circulation in Lithuania on 15/07/2013, an Type A Version 1 Import Declaration was issued, in which the amount of import VAT of LTL 50,000 was calculated. This amount of import VAT was declared by VAT payer D in 2013. in box 27 of the July VAT return. On 25 August 2013, the territorial customs authorities made a decision to correct the data of this Import Declaration and according to this decision, version 2 of the Type A Import Declaration was created, in which the calculated amount of import VAT was LTL 65,000. The difference between the calculated import amounts of the Type A Version 2 Import Declaration and the Type A Version 1 Import Declaration is LTL 15,000 (65,000 - 50,000), therefore the VAT payer D in 2013. must declare the amount of import VAT of LTL 15,000 in box 27 of the VAT return for August. Suppose that on October 5, 2013, a new decision of the territorial customs was adopted, in which the amount of import VAT indicated in the Type A version 1 import declaration was recalculated, and version 3 of the type A import declaration was created, in which the amount of import VAT amounted to LTL 63,000. As Company D had already declared the amount of import VAT of LTL 65,000 on these imported goods in the VAT declarations for the tax periods, in 2013 In field 27 of the VAT declaration of October 2006, she has to declare (LTL -2,000), ie the difference between the already declared amount of import VAT and the amount to be declared, taking into account the data of the Type A version 3 Import declaration (63,000-65,000). Suppose that on 10/11/2013, the customs authorities adopted a new decision regarding the registration of imports of these imported goods, which invalidated the data of the Type A version 3 (and all previous ones) of the Import Declaration, including the amount of LTL 63,000 of import VAT calculated therein. In this case, Company D should provide the revised 2013 VAT declarations for July, August and October and enter (0) LTL in box 27 thereof. Should the customs authorities decide to validate (restore) the data of the Type A (and all previous) Import Declaration, including the amount of LTL 63,000 of import VAT calculated therein, for another tax period, Company D would have to resubmit the revised 2013 declaration. VAT declarations for July, August and October and enter the respective import VAT amounts of LTL 50,000, LTL 15,000 and LTL (-2,000) in box 27 thereof. |
When the data of an import customs declaration made in the previous tax period, in which the estimated amount of import VAT has already been declared by the VAT payer in the VAT return for the previous tax period, is declared invalid and this (or other) VAT payer is obliged to issue a new import customs declaration , the adjustment (cancellation) of import VAT must be made in the submitted revised VAT return for the tax period in which this import VAT was declared. The amounts of import VAT calculated in the newly made import customs declaration must be declared in the VAT return for the tax period in which the date of incurrence of the customs debt on importation calculated in this Import Declaration (ie the date of release for free circulation of the imported goods).
Example 9
1 situation For goods imported by Company F, a Lithuanian VAT payer, and released for free circulation in Lithuania on 15/07/2013, the import declaration A No. 1 was issued. 1, in which the amount of import VAT of LTL 45,000 was calculated. When it became clear that the consignee of the goods declared by company F is company G, the Lithuanian VAT payer, on 5 August 2013, the customs office made a decision to declare invalid the import declaration A No. of version A version 1. 1 data and obliged to transform this Import Declaration (draw up a new Import Declaration) on behalf of Company G. On the basis of this decision, version 1 of type A declaration A no. 2, which contains the data of company G, including its VAT payer code and the amount of import VAT of LTL 45,000. As Company F had already declared in 2013. the amount of LTL 45,000 credited (paid) to the STI import VAT in box 27 of the July VAT declaration, then after the customs office has made the specified decision, company F must submit a revised VAT declaration for this tax period and cancel (cancel) the previously declared amount of 45,000 VAT in box 27 , ie enter (0) LTL instead of this VAT amount. Company G has to submit a revised 2013 statement. VAT return for July and additionally enter the amount of LTL 45,000 in box 27.
2 situation For goods imported by Company F, a Lithuanian VAT payer, and released for free circulation in Lithuania on August 29, 2013, the import declaration A No. 1 of type A was issued. 1, in which the amount of import VAT of LTL 50,000 was calculated. By the decision of the customs authorities of 27/09/2013, the data of this Import Declaration were declared invalid and Company F was obliged to draw up (reformulate) a new Import Declaration for these imported goods. Suppose that on September 28, 2013, version A No. 1 of the Import Declaration of Type A was newly issued. 2 and it calculates the amount of import VAT of LTL 70,000, the date of incurrence of the customs debt being A No. 1 Date of preparation of the import declaration, ie date on which the customs debt was incurred. As Company F had already declared in 2013. The amount of VAT of the STI import VAT to be credited (paid) in box 27 of the VAT declaration of August 2006 is LTL 50. 2 Import declaration version 1 must submit a revised 2013 declaration. the VAT return for August and enter the amount of LTL 70,000 in import VAT in its box 27 (instead of the former amount of LTL 50,000). |
Where part of the goods belonging to another VAT payer have been declared in the VAT return, the territorial customs authorities shall, after the next tax period, decide to correct this error (correct the data of the first consignee's VAT return and oblige the other consignee to issue a new VAT return). declaration for part of the goods), the correction of this error in box 27 of the VAT return for the tax period should be as follows:
9.1. the first VAT payer must declare the amount of VAT indicated in the initial import declaration in box 27 of the VAT return for the tax period in which the date of release for free circulation (ie incurrence of the customs debt) is indicated. Following the decision of the customs authorities to remit part of the goods to another VAT payer and to issue a new version of the relevant type of declaration for the next tax period, the first VAT payer must adjust the amount of import VAT (ie declare the difference between the import VAT in the new version amounts and import VAT amounts of the previous version of the Import declaration) in box 27 of the VAT return for that next tax period;
9.2. the second VAT payer must declare the amount of import VAT indicated in the new Import declaration made up in accordance with the customs decision (indicating his VAT identification number) in the VAT return for the tax period in which the goods are released for free circulation and the customs debt on importation calculated for them .
Example 10
On 10/04/2013, type A version 1 Import declaration A no. 1, which indicated the VAT identification number of company X (as the importer of the goods). The amount of import VAT of LTL 50,000 was indicated in this Import Declaration. Company X declared LTL 50,000 in 2013. in box 27 of the April VAT return. If it turns out that the recipient of the goods declared by part of company X, a VAT payer, is company Y, a VAT payer, the customs office shall make a decision on 10 May 2013 and prepare a type A declaration A No for company X on the basis thereof. 1 version 2, which indicates the amount of import VAT of LTL 35,000, and Company Y, VAT payers, draws up a new Type A version 1 Import declaration A no. 2 with the estimated amount of VAT of LTL 15,000, the date of which the customs debt is 10/04/2013 (same as the date of A No. 1). In this case, company X, a VAT payer, Field 27 of the May VAT return FR0600 must be entered (LTL -15,000). Company Y, VAT payer, 2013 must enter LTL 15,000 in box 27 of the April VAT return. |
10. Where an incorrect VAT identification number (other than that of the importer) has been indicated in the import declaration, the territorial customs authorities shall, after the next tax period, correct the error in the customs import declaration (change the VAT identification number) and create a new import declaration of the appropriate type. the VAT identification number of the other importer, the correction of this error in box 27 of the VAT return for the tax period would be as follows:
10.1. if the first VAT payer has declared the amount of import VAT indicated in the Import declaration (indicating his VAT identification number) in the VAT return for the tax period to which this Import declaration is made, after the customs office has taken the said decision and issued a new import declaration for the relevant type version (with the code of another VAT payer), the date of which falls into the next tax period, this VAT payer must submit a revised VAT return for the initial tax period and cancel the previously declared amount of import VAT in it (enter (LTL 0) the amount of VAT);
10.2. the second VAT payer must declare the amount of import VAT indicated in the new version of the import declaration made up in accordance with the customs decision (indicating his VAT identification number) in the VAT return for the tax period in which the original import declaration for his imported goods was incorrectly entered payer code, ie the date of release for free circulation).
Example 11
On 15 June 2013, an import declaration of type A version 1 was prepared, which indicated the VAT payer's code of company X (as an importer of goods). The amount of import VAT of LTL 50,000 was indicated in this Import Declaration. On 10 July 2013, the customs authorities make a decision and on the basis of it version 2 of the type A declaration is executed, in which the importer of the goods is indicated as company Y and the VAT identification number assigned to it is indicated. The amount of import VAT of LTL 50,000 is indicated in this Import Declaration. Company X, VAT payer, 2013 The amount of import VAT of LTL 50,000 was entered in box 27 of the VAT return of June 2013, therefore, after the adoption of the said decision by the customs authorities, the The VAT return of June and the amount of LTL 50,000 must be entered in box 27 instead of the previous amount of LTL 50,000. Company Y, VAT payer, 2013 must enter LTL 50,000 in box 27 of the VAT return for June. |
11. If the deductible (payable) STI import VAT amounts (or a part thereof) declared in box 27 of the VAT return for the tax period have been included in the VAT deduction by the VAT payer (entered in box 35 of the VAT return for the tax period), then in the above cases if the data in box 27 are corrected, the data in box 35 of these VAT returns must be revised in the same way (according to the revised import VAT amounts declared in box 27).
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