Acceptance of the reports on the acquisition of a new vehicle from another EU Member State

Name of the service

Acceptance of the reports on the acquisition of a new vehicle from another EU Member State.

Recipients of the service

Natural persons.

Description of the service

A natural person (who is not and does not have to be a VAT payer according to the Law on VAT) having acquired a new vehicle from another EU Member State must report of the acquisition to the Tax Administrator. Given the information provided, the Tax Administrator shall calculate the amount of VAT a natural person has to pay to the budget and shall submit a Report on the Calculation of VAT on the Acquisition of a New Vehicle from another EU Member State (Form FR0656) and the payable VAT.

In cases where a natural person having acquired a new vehicle fails to submit information on the acquired new vehicle from another EU Member State within the period set, however the Tax Administrator receives this information from a corresponding vehicle registration institution (organisation) or from Tax Administrators of other Member States, the Report on the Calculation of VAT on the Acquisition of a New Vehicle from another EU Member States (Form FR0656) shall be completed by the Tax Administrator on the basis of the aforementioned information and shall be submitted to the natural person.

Term for the submission of the report

Report with an invoice copy has to be submitted no later than before the 25th day of the next month following the acquisition of a new vehicle.

Documents to be submitted

- Report on the Acquisition of a New Vehicle from another EU Member State which shall include the following details:

* name, surname of the person having acquired the vehicle, tax payer's identification number (code), address, phone number, e-mail;

* EU Member State from which the natural person acquired a new vehicle;

* type of vehicle (ship, aircraft, road motor vehicle);

* Date of issue of VAT invoice;

* Number of VAT invoice;

* date of acquisition of a vehicle, if the date of acquisition of a vehicle does not correspond to the date of issue of VAT invoice;

* price of the new vehicle acquired (in litas).

- copy of VAT invoice formalising the acquisition of a  new vehicle.

Service provision methods

By electronic means via the My VMI area of the portal of the State Tax Inspectorate, directly, by mail.

Service provider

County State Tax Inspectorates.

Supervisor of the service

Information on the supervisor of the service is provided via telephone of the Tax Information Centre:

1882 or 8 700 55 882 in case of calling from all main telecommunication operator networks in Lithuania;

 +370 5 255 3190, in case of calling from abroad.

Legislation

Law on the Value Added Tax of the Republic of Lithuania;

Order No VA-44 of the Head of the State Tax Inspectorate under the Ministry of Finance of 6 April 2004 ‘On the Approval of Rules for the Submission of Documents on the Natural Person Having Acquired a New Vehicle from Another EU Member State and for the Calculation of the Value Added Tax'.

The legislation is available on the website of the Register of Legal Acts at www.e-tar.lt. In case of any amendments to the legislation, please see the acting edition of the document.