The main obligations of legal entities registered as taxpayers for VAT purposes

Legal entities registered as taxpayers for VAT purposes are required to: 

• keep registers of incoming and outgoing VAT invoices, and submit the data from these registers to the State Tax Inspectorate via i.SAF;
• file VAT returns for the tax period (Form FR0600).

VAT returns for the tax period must be filed by the respective due date: 

1. by the 25^th day of the following month, for VAT returns of a calendar month; 
2. by the 25^th day of the first month of the following quarter (valid from 1 July 2019), for VAT returns of a calendar quarter; 
3. no later than within 25 days after the end of any other different tax period, for VAT returns of such specific tax period.

The registers of the incoming and outgoing VAT invoices (i.SAF) must be submitted after the end of the tax period, by the 20^th day of the following month. We advise you to keep up to date with the changes regarding the submission of the incoming and outgoing VAT invoices. For more detailed information, please see here (only in Lithuanian).