VAT statement details for Lithuania

This topic explains how to set up a VAT statement for legal entities in Lithuania.

This topic includes country/region-specific information about the setup of the value-added tax (VAT) statement for legal entities in Lithuania only. For more information about the setup of VAT statements, see VAT reporting.

Set up sales tax authorities

To generate a VAT declaration in the required format for the appropriate tax authority, you must set up the report layout for sales tax authorities. On the Sales tax authorities page, in the Report layout field, select Default. Select the same sales tax authority for the sales tax settlement period that will be used for sales tax codes.

Set up sales tax reporting codes

Here is an example that show how you can use sales tax reporting codes to generate a VAT statement. The following sales tax reporting codes can be created and used on the Report setup FastTab of the Sales tax codes page.

Sales tax reporting code Description Box name on the report
11 Tax base amount of sales-taxable sales E11
12 Tax base amount of sales-taxable sales per paragraph 96 E12
13 Tax base amount of non-taxable sales E13
14 Consumption for company requirements E14
15 Fixed asset production E15
16 Margin of deals that have a special taxation schema E16
17 Export of goods (0 percent) E17
18 Sales to European Union (EU) VAT payers (0 percent) E18
19 Other sales that have 0-percent VAT E19
20 Non-taxable sales outside Lithuanian borders E20
21 Amount of goods that are purchased from the EU E21
22 Amount of goods that are purchased from the EU (triangular trade) E22
23 Amount of services that are purchased from foreign countries/regions E23
24 Amount of services that are purchased from EU VAT payers. E24
25 VAT amount of purchased goods and services E25
26 Paid import VAT E26
27 Import VAT that will be deducted under the control of the tax service E27
29 Tax amount of sales that have a standard tax rate E29
30 Tax amount of sales that have a reduced tax rate of 9 percent E30
31 Tax amount of sales that have a reduced tax rate of 5 percent E31
32 Tax amount of sales per paragraph 95 E32
33 Tax amount of sales per paragraph 96 E33
34 Sales VAT of goods that are purchased in the EU E34
35 Deductible purchase and import VAT amount E35

Configure the Electronic reporting model and format for the report

To review or change the VAT statement configuration, on the Reporting configurations page, select VAT declaration model. Then click Designer to review or change the model. To review or change the VAT statement format, on the Reporting configurations page, select VAT declaration model, and then click Designer.

Generate a VAT statement

To generate a VAT XML file, on the Sales tax payments page, select one or more vouchers, and then click Export VAT XML file.