FR0608 or PVM101: what to file in Lithuania if you are not a VAT payer but bought services from abroad?
Since 1 May 2025, an MB or individual activity that is not a VAT payer but buys services from foreign businesses (e.g. Meta or Google ads) registers as a VAT payer under the small business scheme (SVS) in Lithuania and files PVM101 by the 25th of the next month for each month with such purchases. FR0608 is filed when you had to register but did not.
Updated 21 October 2026 · Sources: VMI: the small business scheme (SVS) from 1 May 2025, Q&A
When you must register for VAT since 1 May 2025
According to VMI, a Lithuanian taxable person registers for VAT when:
| Case | What to do |
|---|---|
| Sales in Lithuania over €45,000 in the previous and/or current calendar year | Register as a VAT payer (how the threshold is counted) |
| Goods bought from VAT payers in other EU states over €14,000 a year | Register as a VAT payer (SVS is enough) |
| Buying services from foreign businesses (Meta, Google, LinkedIn, software) | Register as an SVS VAT payer and file PVM101 |
| Supplying services to businesses in other EU states | Register as a VAT payer (SVS or full) |
When PVM101 is filed
PVM101 is filed for the previous calendar month by the 25th of the next month, but only for a month in which the SVS VAT payer bought services from abroad, supplied services in other EU states or bought goods from other EU states. It is filled in and filed in EDS.
When FR0608 still applies
If you bought services from abroad and had to calculate VAT but did not register as an SVS VAT payer (for example, you did not know you had to), you meet your VAT obligations by filing the FR0608 form.
How much VAT: an example
| Purchases from abroad in a month | Amount | VAT 21 % |
|---|---|---|
| Meta (Facebook, Instagram) ads | €400 | €84 |
| Google Ads | €250 | €52.5 |
| PVM101 total | €650 | €136.5 |
Good to know
- The buyer calculates the VAT on services from abroad: 21 % of the service value (reverse charge, PVMĮ 95 str. 2 d.).
- An SVS VAT payer cannot deduct this VAT (PVMĮ 57 str.) – it becomes a cost.
- PVM101 is filed only for months with such purchases or sales – not for the other months.
- This is an estimate, not tax advice.
Rūta finds these payments in your bank statement
She marks the months that need PVM101 and works out the VAT to pay.
FAQ
I bought Facebook (Meta) ads. Do I have to pay VAT?
Yes, if you are not a VAT payer: register as an SVS VAT payer in Lithuania, file PVM101 for that month by the 25th of the next month and pay 21 % VAT on the ad amount.
What is the difference between PVM101 and FR0608?
PVM101 is filed by registered SVS VAT payers for months with purchases from abroad. The FR0608 form is filed when someone had to register but did not.
Can I get that VAT back?
Not under SVS. If you want to deduct VAT, you can register voluntarily as a full VAT payer – then you file FR0600 and i.SAF.
Where do I file PVM101?
In VMI’s electronic declaration system (EDS).