VAT statement details for Lithuania

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

This article 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 for Europe.

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.