{"id":112566,"date":"2026-04-15T19:22:29","date_gmt":"2026-04-15T19:22:29","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/new-obligation-for-vat-taxable-persons-applying-the-vat-sbs\/"},"modified":"2026-04-15T19:22:32","modified_gmt":"2026-04-15T19:22:32","slug":"new-obligation-for-vat-taxable-persons-applying-the-vat-sbs","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/new-obligation-for-vat-taxable-persons-applying-the-vat-sbs\/","title":{"rendered":"New obligation for VAT taxable persons applying the VAT SBS"},"content":{"rendered":"\n

The SBS is changing – have you prepared your FR0564 yet?<\/strong><\/p>\n\n

From 1 May 2025, a new obligation to complete and submit the FR0564 Supply of goods and services to other EU Member States has entered into force.<\/p>\n\n

Reporting is required if:<\/strong><\/p>\n\n

You supply services to EU VAT taxable persons subject to the general rule on the place of supply;<\/p>\n\n

You receive an advance payment for such services before they are provided.<\/p>\n\n

This means that the application of the EMS is no longer just a “simplified model”. If you work with EU clients<\/strong>, you will not only have to monitor your accounts each month, but also submit an additional declaration to the VAT authorities. <\/p>\n\n

The FR0564<\/strong> is to be filled in after the end of the month, by the 25th of the following month, only if a supply of services or an advance has been received during that month. <\/p>\n\n

What does this mean for business?<\/strong><\/p>\n\n

New obligations may require more accounting attention.<\/p>\n\n

False or late declarations are punishable.<\/p>\n\n

It is important to understand whether you are subject to this obligation, how to format the report correctly and avoid errors.<\/p>\n\n

Not sure if the FR0564 applies to you? Contact your accountant! <\/strong><\/p>\n\n

\n
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