VAT changes in Lithuania

We are sharing the latest changes related to Bolt drivers' VAT registration for the purpose of purchasing services from EU countries and the application of the Small Business Scheme (SBS). Changes related to tax obligations came into effect on May 1, 2025. From 1 May 2025, according to the new VAT payer status procedure that came into force in Lithuania, you must register as a VAT payer or a non-standard VAT payer under the Small Business Scheme (SBS) because you purchase services (pay a commission fee) from another EU member state - Estonia. If your income received in the previous calendar year does not exceed the threshold of EUR 45,000 and is not planned to exceed it in the current year - the application of the small business scheme (SBS) will allow you not to calculate and pay VAT on services provided in Lithuania. This means that normal tax obligations now apply to persons with standard VAT payer status, but due to the application of the SVS, they will not apply to carriers, even if they have registered as a VAT payer for the purpose of purchasing services from EU countries. Carriers do not face additional taxes due to this change (the obligation to reverse charge VAT remains), they only have to register in the system additionally and choose the application of the SVS.

Submit a VAT return (form PVM101) for the month in which you purchased brokerage services from Bolt or other platforms. You must submit the form for the previous month and pay the reverse charge VAT by the 25th of each month. In the form below, please provide your VAT/VAT using SVS code and contact information so that we can identify you in the system. If you have already informed the customer service team about the code - there is no need to provide it again.