{"id":112563,"date":"2026-04-15T19:22:28","date_gmt":"2026-04-15T19:22:28","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/vat-return-for-non-vat-taxpayers\/"},"modified":"2026-04-15T19:22:30","modified_gmt":"2026-04-15T19:22:30","slug":"vat-return-for-non-vat-taxpayers","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/vat-return-for-non-vat-taxpayers\/","title":{"rendered":"VAT return for non-VAT taxpayers"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>VAT101 return from 1 May 2025 <\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">If you <strong>are not a<\/strong> <strong>VAT payer<\/strong> <strong>BUT<\/strong> you supply services to the European Union, purchase services or goods from other EU countries or abroad, and apply the Small Business Scheme (SBS) in Lithuania, you will have a new obligation from 1 May 2025.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>You will have to fill in a new VAT101 return.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">About the VAT101 return:<\/p>\n\n<p class=\"wp-block-paragraph\">You only have to file a monthly return if you have had related transactions. It must be submitted and, if applicable, VAT paid by the 25th of the following month. It is filed electronically in the VMI system.  <\/p>\n\n<p class=\"wp-block-paragraph\">What needs to be declared?<\/p>\n\n<ul class=\"wp-block-list\">\n<li>goods bought from other EU countries;<\/li>\n\n\n\n<li>Goods acquired in the cases referred to in Article 95(3), (4) and (5) of the VAT Law;<\/li>\n\n\n\n<li>services bought from other EU countries;<\/li>\n\n\n\n<li>services purchased from outside the EU;<\/li>\n\n\n\n<li>services purchased in the cases referred to in Article 95(5) of the VAT Law;<\/li>\n\n\n\n<li>services provided that are treated as having been supplied in other EU countries.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">This is only relevant for those who:<\/p>\n\n<p class=\"wp-block-paragraph\">\u2705 Not VAT registered,<\/p>\n\n<p class=\"wp-block-paragraph\">\u2705 Applies a small business scheme,<\/p>\n\n<p class=\"wp-block-paragraph\">\u2705 Have transactions with the EU or third countries.<\/p>\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"724\" height=\"1024\" data-id=\"109714\" src=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/PVM101-deklaracijos-pildymas-1-724x1024.png\" alt=\"\" class=\"wp-image-109714\" srcset=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/PVM101-deklaracijos-pildymas-1-724x1024.png 724w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/PVM101-deklaracijos-pildymas-1-212x300.png 212w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/PVM101-deklaracijos-pildymas-1-768x1086.png 768w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/PVM101-deklaracijos-pildymas-1-1086x1536.png 1086w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/06\/PVM101-deklaracijos-pildymas-1.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure>\n<\/figure>\n\n<p class=\"has-small-font-size wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"featured_media":109710,"parent":0,"template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"class_list":["post-112563","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.9.7.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"VAT101 return from 1 May 2025 If you are not a VAT payer BUT you supply services to the European Union, purchase services or goods from other EU countries or abroad, and apply the Small Business Scheme (SBS) in Lithuania, you will have a new obligation from 1 May 2025. You will have to fill\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"google-site-verification\" content=\"vzrGlelXmfx9IBmfqI8gszNDC5t7vyIJtaFKCLJg1C4\" \/>\n\t<link rel=\"canonical\" href=\"https:\/\/elvprojektai.lt\/en\/news\/vat-return-for-non-vat-taxpayers\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO Pro (AIOSEO) 4.9.7.2\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"elvprojektai.lt\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"VAT return for non-VAT taxpayers - elvprojektai.lt\" \/>\n\t\t<meta property=\"og:description\" content=\"VAT101 return from 1 May 2025 If you are not a VAT payer BUT you supply services to the European Union, purchase services or goods from other EU countries or abroad, and apply the Small Business Scheme (SBS) in Lithuania, you will have a new obligation from 1 May 2025. 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