{"id":109188,"date":"2025-04-29T05:43:14","date_gmt":"2025-04-29T05:43:14","guid":{"rendered":"https:\/\/mediumblue-giraffe-215459.hostingersite.com\/uncategorized\/pvm-pokyciai-nuo-2025-m-geguzes-1-d\/"},"modified":"2026-04-17T19:00:45","modified_gmt":"2026-04-17T19:00:45","slug":"pvm-pokyciai-nuo-2025-m-geguzes-1-d-2","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/pvm-pokyciai-nuo-2025-m-geguzes-1-d-2\/","title":{"rendered":"VAT changes from 2025 1 May"},"content":{"rendered":"
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Changes to VAT law<\/p>\n

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From 1 May 2025, important changes to VAT law will come into force that will directly affect small businesses, sole traders, small partnerships and even self-employed creators. <\/p>\n

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New VAT registration procedures<\/strong><\/p>\n<\/div>\n<\/div>\n

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The \u20ac45,000 threshold remains unchanged, but from 2025 it is calculated on a calendar year basis (2024 and 2025). <\/p>\n<\/div>\n

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If the threshold is exceeded in at least one year, VAT registration is compulsory<\/p>\n

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Small Business Scheme (SBS)<\/strong><\/p>\n<\/div>\n<\/div>\n

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Applies to those who do not exceed the threshold of \u20ac45,000.<\/p>\n<\/div>\n

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Can apply to IDVs, MBs, LLCs and other taxable persons.<\/p>\n<\/div>\n

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Allows the application of the SVS in other EU countries with an EX number.<\/p>\n<\/div>\n

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For example, a Polish company can operate in Lithuania with an EX number and use an SVS.<\/p>\n

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Non-standard VAT payer:<\/strong><\/p>\n

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  • You buy goods from the EU for more than \u20ac14 000 per calendar year<\/li>\n
  • Buying any services from abroad<\/li>\n
  • You supply services to taxable EU customers<\/li>\n<\/ul>\n

    Such a taxable person does not tax his services in Lithuania and has no right to deduct VAT. A non-standard VAT payer must issue invoices (simplified invoices can be used). <\/p>\n

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    The FR0608 will be amended to use the new VAT101 form.<\/p>\n<\/div>\n

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    Even if they become non-standard VAT payers, SBS participants cannot deduct VAT.<\/p>\n

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    Practical aspects<\/strong><\/p>\n<\/div>\n<\/div>\n

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    Obligations apply from the first euro (e.g. Canva, Facebook services).<\/p>\n<\/div>\n

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    The status of suppliers needs to be checked – especially with regard to the application of reverse VAT.<\/p>\n

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    VMI behaviour and risks<\/strong><\/p>\n<\/div>\n<\/div>\n

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    The STI may send reminders about the registration obligation.<\/p>\n<\/div>\n

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    Incorrectly applied status or VAT can lead to losses.<\/p>\n

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    Check out<\/strong><\/p>\n<\/div>\n<\/div>\n

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    Available from 1 January if you have not been required to register for 2 consecutive years.<\/p>\n<\/div>\n

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    Voluntarily registered VAT taxable persons must have been registered for at least 24 months.<\/p>\n

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    Other nuances of transactions<\/strong><\/p>\n<\/div>\n<\/div>\n

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    A non-standard VAT taxable person cannot be a lessee subject to VAT.<\/p>\n<\/div>\n

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    When buying from abroad, check that the supplier has an EX code.<\/p>\n<\/div>\n

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    Triangular trade – reverse VAT applies but there is no right to deduct.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

    \"\"<\/p>\n

    \"\"<\/p>\n\n

    <\/p>\n","protected":false},"featured_media":109190,"parent":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-109188","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"yoast_head":"\nVAT changes from 2025 1 May - elvprojektai.lt<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elvprojektai.lt\/naujienos\/pvm-pokyciai-nuo-2025-m-geguzes-1-d\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT changes from 2025 1 May - elvprojektai.lt\" \/>\n<meta property=\"og:description\" content=\"Changes to VAT law From 1 May 2025, important changes to VAT law will come into force that will directly affect small businesses, sole traders, small partnerships and even self-employed creators. 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