Lithuania VAT / PVM Invoice Calculator
Calculate Lithuanian value-added tax: standard 21%, reduced 9% and 5% rates, net-to-gross calculations, and reverse charge rules under PVMĮ in Euros.
🧾 Sąskaitos ir PVM parametrai (Invoice Parameters)
📊 Sąskaitos faktūros suvestinė (Invoice Summary)
| Sąskaitos eilutė | Tarifas | Suma (€) |
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Dažniausiai užduodami klausimai (Statutory FAQs)
What are the official VAT (PVM) rates in Lithuania under the PVM Law?
Under the Law on Value Added Tax (Pridėtinės vertės mokesčio įstatymas - PVMĮ), the rates are: the Standard Rate of 21%; the Reduced Rate of 9% (district heating, books, non-advertising periodicals, public passenger transport); and the Reduced Rate of 5% (pharmaceuticals and subsidized medical supplies).
What is the mandatory threshold for VAT registration in Lithuania?
A Lithuanian taxable business must register as a VAT payer if its turnover from taxable supplies in Lithuania exceeds €45,000 within any 12 consecutive calendar months.
How does the Reverse Charge (Atvirkštinis apmokestinimas) apply in Lithuania?
Under Article 96 PVMĮ, local domestic reverse charge applies mandatory to construction services, supply of scrap metal, and sales by bankrupt enterprises, transferring VAT settlement liability to the buyer.
What VAT rate applies to B2B supplies to other EU member states?
Intra-community supplies of goods to VAT-registered entities in other EU member states qualify for a 0% PVM rate, provided valid VAT numbers are verified via the EU VIES system.
When must monthly VAT declarations (form FR0600) be submitted to VMI?
Standard VAT payers must submit monthly declaration form FR0600 and remit payable VAT by the 25th day of the following calendar month.
Engr. Muhammad Shahzad
Verified Baltic & EU Statutory Systems SpecialistChartered Systems Engineer and Fiscal Modeler. Specializing in Lithuanian labor jurisprudence under the Labor Code (Darbo kodeksas), State Social Insurance Fund (Sodra - VSD and PSD mechanics), State Tax Inspectorate (VMI - GPM, NPD formula, Pelno mokestis, PVM), and Centre of Registers (Registrų centras) corporate governance (UAB, MB, Individuali veikla).