Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th
Every month, due by the 25th. · Applies to VAT-registered businesses with a monthly tax period. Mandatory registration once taxable turnover in Lithuania exceeds €45,000 in the current or preceding calendar year (calendar-year basis since 2025-05-01; previously a rolling 12-month test). Companies with previous-year revenue not exceeding €300,000 may instead choose a quarterly tax period, moving the return to the 25th of the month after each quarter.
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What changes
VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Who is affected
Lithuania-registered companies whose taxable turnover exceeds the €45,000 mandatory registration threshold (current or preceding calendar year), plus companies that register voluntarily below that threshold and use a monthly tax period.
Sizes: micro, small, medium, large · Sectors: All sectors
What to do
File FR0600 electronically via VMI's EDS/Mano VMI and pay any VAT due by the 25th of the month following the tax period. Track turnover against the €45,000 threshold; if previous calendar year revenue did not exceed €300,000, you may instead opt for a quarterly tax period, with FR0600 then due by the 25th of the month after the quarter.
Next occurrences
Penalty
Fine of 20-100% of the underdeclared/undeclared tax amount under Article 139 of the Law on Tax Administration (Mokesčių administravimo įstatymas), plus daily late-payment interest (delspinigiai) at the rate set by the Ministry of Finance (0.027% per day as of 2026).
Sources
- VMI – PVM deklaracijų teikimas (FR0600 filing deadline: 25th of following month) (www.vmi.lt)
- VMI – Kada privaloma registruotis PVM mokėtoju (€45,000 registration threshold, calendar-year basis since 2025-05-01) (www.vmi.lt)
- VMI – 139 straipsnis. Baudos už mokesčių įstatymų pažeidimus (Law on Tax Administration, Art. 139 fine range) (www.vmi.lt)
Last verified 1 October 2026. Informational only, not legal advice.