How do I install the Lithuania Vat Return skill?

Run npx skillmds@latest add openaccountants/lithuania-vat-return in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

What does the Lithuania Vat Return skill do?

Use this skill whenever asked to prepare, review, or classify transactions for a Lithuanian VAT return (FR0600 form) for any client. Trigger on phrases like "prepare VAT return", "Lithuanian VAT", "PVM return", "FR0600", "pridetines vertes mokestis", or any request involving Lithuania VAT filing. MUST be loaded alongside BOTH vat-workflow-base and eu-vat-directive companion skills. ALWAYS read this skill before touching any Lithuania VAT work. It is listed under AI & ML on SkillMD.

Is Lithuania Vat Return safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with Lithuania Vat Return?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is Lithuania Vat Return free to use?

Yes. Installing skills from SkillMD is free. This skill is licensed under AGPL-3.

Who published Lithuania Vat Return?

openaccountants (@openaccountants) published this skill. Their other Agent Skills are listed on their SkillMD profile.

Lithuania Vat Return by openaccountants

Name: Lithuania Vat Return
Author: openaccountants

Lithuania PVM Return Skill (FR0600) v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

The workflow runbook is in vat-workflow-base. EU directive content is in eu-vat-directive.

Field	Value
Country	Lithuania (Lietuva)
Standard rate	21%
Reduced rates	9% (books, periodicals, heating, hotel accommodation), 5% (medicines, medical devices)
Zero rate	Exports, intra-EU B2B supplies
Return form	FR0600 (PVM deklaracija)
Filing portal	https://www.vmi.lt (VMI EDS)
Authority	VMI (Valstybine mokesciu inspekcija)
Currency	EUR
Filing frequency	Monthly (default), quarterly (turnover < EUR 300,000), bi-annual (< EUR 60,000)
Deadline	25th of month following period
i.SAF	Mandatory monthly invoicing data submission to VMI
Companion skills	vat-workflow-base v0.1+, eu-vat-directive v0.1+
Contributor	Open Accountants Skills Registry
Validated by	Pending

Conservative defaults:

Ambiguity	Default
Unknown rate	21%
Unknown purchase status	Not deductible
Unknown counterparty country	Domestic Lithuania
Unknown B2B/B2C for EU	B2C, charge 21%
Unknown business-use	0%
Unknown blocked status	Blocked

Red flag thresholds:

Threshold	Value
HIGH single-transaction	EUR 3,000
HIGH tax-delta	EUR 200
MEDIUM concentration	>40%
MEDIUM defaults count	>4
LOW net position	EUR 5,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement. Banks: Swedbank, SEB, Luminor, Siauliu bankas, Revolut. Recommended — invoices, PVM ID (LT + 9 or 12 digits). Ideal — i.SAF data, prior FR0600.

Refusal catalogue (supplements eu-vat-directive R-EU-1 through R-EU-12)

R-LT-1 — Small business scheme. Trigger: turnover < EUR 45,000. Message: "Small business exemption may apply."

R-LT-2 — Partial exemption. Trigger: mixed supplies. Message: "Pro-rata per Art. 60. Flag for reviewer."

R-LT-3 — Construction reverse charge. Trigger: construction services. Message: "Domestic reverse charge may apply. Flag."

Section 3 — Supplier pattern library

3.1 Lithuanian banks

Pattern	Treatment	Notes
SWEDBANK, SEB, LUMINOR, ŠIAULIŲ BANKAS	EXCLUDE	Financial service exempt
PALŪKANOS, INTEREST	EXCLUDE	Interest exempt

3.2 Government

Pattern	Treatment	Notes
VMI, SODRA	EXCLUDE	Tax/social security
REGISTRŲ CENTRAS	EXCLUDE	Company registry

3.3 Utilities

Pattern	Treatment	Notes
IGNITIS, ESO	Domestic 21%	Electricity/gas
VILNIAUS ŠILUMOS TINKLAI	Domestic 9%	Heating (reduced)
TELIA, BITĖ, TELE2	Domestic 21%	Telecoms

3.4 SaaS — EU (reverse charge)

Pattern	Treatment	Notes
GOOGLE IRELAND, MICROSOFT IRELAND, ADOBE IRELAND	EU reverse charge
SPOTIFY AB (SE), ATLASSIAN (NL)	EU reverse charge

3.5 SaaS — non-EU

Pattern	Treatment	Notes
NOTION, ANTHROPIC, OPENAI, FIGMA, CANVA	Non-EU reverse charge

3.6 Food and entertainment

Pattern	Treatment	Notes
MAXIMA, IKI, LIDL, RIMI, NORFA	Default BLOCK	Personal provisioning
RESTORANAS, KAVINĖ	Default BLOCK	Entertainment/representation limited

3.7 Insurance

Pattern	Treatment	Notes
LIETUVOS DRAUDIMAS, ERGO, BTA	EXCLUDE	Insurance exempt

3.8 Professional services

Pattern	Treatment	Notes
AUDITORIUS, ADVOKATAS, NOTARAS	Domestic 21%

3.9 Internal transfers

Pattern	Treatment	Notes
VIDINIS PERVEDIMAS	EXCLUDE
ATLYGINIMAS, DARBO UŽMOKESTIS	EXCLUDE	Salary

Section 4 — Worked examples

Example 1 — Non-EU SaaS reverse charge

Input: NOTION LABS INC ; DEBIT ; EUR 14.68 Treatment: Non-EU reverse charge at 21%. Net zero.

Example 2 — EU service reverse charge (Google)

Input: GOOGLE IRELAND ; DEBIT ; EUR 850 Treatment: EU reverse charge at 21%. Net zero.

Example 3 — Representation expense

Input: RESTORANAS STIKLIAI ; DEBIT ; EUR 200 Treatment: Representation expenses limited to 50% PVM recovery. Conservative default: 0%.

Example 4 — Heating at reduced rate

Input: VILNIAUS ŠILUMOS TINKLAI ; DEBIT ; EUR 109 Treatment: Heating at 9%. Net = 100. PVM = 9.

Example 5 — EU B2B service sale

Input: STUDIO KREBS GMBH (DE) ; CREDIT ; EUR 3,500 Treatment: B2B service to EU. Zero-rated. Verify DE VAT ID via VIES.

Example 6 — Motor vehicle

Input: UAB AUTOCENTRAS ; DEBIT ; car lease ; EUR 650 Treatment: Passenger vehicle PVM recovery limited. Conservative default: 0%. Flag for reviewer.

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 21%

5.2 Reduced rate 9% — books, periodicals, heating, accommodation

5.3 Reduced rate 5% — medicines, medical devices

5.4 Zero rate — exports, intra-EU B2B

5.5 Exempt — financial, insurance, medical, education, residential rental

5.6 EU reverse charge — per eu-vat-directive

5.7 Non-EU reverse charge — self-assess 21%

5.8 Domestic reverse charge — construction services

5.9 Blocked input PVM — entertainment (above representation cap), personal use, vehicles (limited)

5.10 i.SAF — mandatory monthly invoice data submission

Section 6 — Tier 2 catalogue (compressed)

6.1 Vehicle costs — limited recovery, flag

6.2 Representation — 50% cap, flag

6.3 Construction reverse charge — flag

6.4 Mixed-use — 0% default

Section 7 — Excel working paper template

Standard layout. Column H accepts FR0600 box codes.

Section 8 — Bank statement reading guide

Format: Swedbank/SEB CSV, YYYY-MM-DD, EUR. Language: Lithuanian.

Section 9 — Onboarding fallback

9.1 PVM ID — "LT + 9 or 12 digits?"

9.2 Filing frequency — infer from turnover

9.3 i.SAF compliance — "Are you filing i.SAF monthly?"

9.4 Prior credit — always ask

Section 10 — Reference material

Sources

PVM istatymas No. IX-751 — Lithuanian VAT Act
EU VAT Directive 2006/112/EC
VMI portal — https://www.vmi.lt

Change log

v2.0 (April 2026): Full rewrite to 10-section architecture.
v1.0-draft: Initial skill.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

Lithuania Vat Return

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