How to fill in the Lithuanian VAT return FR0600: the fields in plain English
A VAT payer files FR0600 after each VAT period, by the 25th of the next month. The main fields: 11 – sales in Lithuania without VAT, 29 – VAT at 21 %, 13 – VAT-exempt sales, 20 – services supplied outside Lithuania, 23–24 – services bought from abroad and 32 – their VAT, 25 – purchase VAT, 35 – VAT deducted, 36 – VAT to pay.
Updated 21 October 2026 · Sources: VMI: filing VAT returns
The fields
| Field | What goes in |
|---|---|
| 11 | Sales in Lithuania without VAT, at any rate |
| 13 | VAT-exempt sales |
| 20 | Sales outside Lithuania: to businesses in other EU states, outside the EU |
| 23 | Services bought from abroad (the buyer calculates the VAT) |
| 24 | Of them – from EU VAT payers |
| 25 | Purchase VAT |
| 29 / 29A | Output VAT at 21 % / 12 % (from 2026) |
| 30 / 31 | Output VAT at reduced rates |
| 32 | VAT on services bought from abroad |
| 35 | VAT deducted |
| 36 | VAT to pay (+) or to get back (−) |
With FR0600 a VAT payer also files the i.SAF registers – by the 20th.
Good to know
- Amounts are whole euros: 49 cents or less dropped, 50 cents or more rounded up; an empty field stays empty.
- Purchase VAT is deducted only with a VAT invoice made out to the company.
- FR0600 is filed for a period without sales too.
- This is an estimate, not tax advice.
Rūta prepares FR0600 from your books
She sorts sales by rate and prepares the EDS file for each period.
FAQ
When is FR0600 due?
After each VAT period, by the 25th of the next month.
Do I file FR0600 with no sales?
Yes – a VAT payer files a return for every tax period.
Where do Meta or Google ads go?
Services bought from abroad go in field 23 (from EU VAT payers also field 24), their VAT in field 32; it can be deducted in field 35.