Reverse VAT charge

Every month while you are active on the Bolt platform, we send a monthly invoice to your e-mail. The Total with VAT (EUR) line indicates the amount of the Bolt commission, from which the state will receive until the 25th of the following month. 21% reverse VAT must be submitted and paid.

For example, you were charged €512.72 in Bolt commission per month. The amount of €512.72 will also be indicated in the Total with VAT (EUR) line of the monthly invoice. From this amount you have to calculate 21% "reverse" VAT, which will be €107.67. You must declare and pay this tax to the state budget no later than the 25th of the following month.

VAT is payable only on the Bolt commission, not on the trip amount. How to declare and pay VAT, read more here.

Yes, you have to declare and pay 21% to VMI every month. reverse VAT on the Bolt commission fee, which appears on the Total including VAT line on the invoice sent to your mailbox each month .

For example, you were charged €512.72 in Bolt commission per month. The amount of €512.72 will also be indicated in the Total with VAT (EUR) line of the monthly invoice . From this amount you have to calculate 21% "reverse" VAT, which will be €107.67. You must declare and pay this tax to the state budget no later than the 25th of the following month.

A person carrying out or intending to carry out passenger transport activities has the right to submit a request to be registered as a VAT payer voluntarily. Upon registration as a VAT payer, there is an obligation to calculate and pay VAT on the total taxable value of the services provided, i.e. on the total earnings that such persons received or are to receive for the provided transport services or from other VAT taxable activities carried out in Lithuania, according to the procedure established by the VAT Office, but such a person ( VAT payer) is also entitled to a VAT deduction.

Residents engaged in economic activity who purchase goods from member states' VAT payers or other taxable persons who are required to register as VAT payers must also register as VAT payers and the value of all purchased goods (except for new vehicles or goods subject to excise duty) (excluding VAT, paid or payable in another country from which the goods were delivered) exceeded 14,000 euros in the previous calendar year or this limit is expected to be exceeded in the current calendar year. It should be noted that the limit of 14,000 euros does not apply when the purchased goods are intended for personal use. The obligation to register as a VAT payer may also arise in cases where a resident, alone or together with other persons who are considered to be related to him according to the VAT Act, controls several legal entities, and all the legal entities controlled by him and his own total received/receivable remuneration for carrying out economic activities The amount of goods and/or services provided in Lithuania per year (during the last 12 months) exceeded the amount of 45,000 euros, or if the total value of goods purchased by him and all legal entities under his control in the previous calendar year exceeded, is expected to exceed or exceeds 14,000 in the current calendar year EUR (Art. 71, 711 of VAT).

VAT on the provision of passenger transport services When the remuneration from passenger transport activities carried out in Lithuania, as well as other VAT-taxable activities carried out in Lithuania (if any) per year (last 12 months) exceeds the limit of 45,000 euros, it is necessary to register as a VAT payer and from the passenger transport services provided and to calculate and pay VAT on other VAT-charged transactions concluded on the territory of the country (Lithuania).

VAT-related obligations regarding the purchase of services from the "Bolt" platform When a resident, while providing passenger transportation services, uses the software-platform "Bolt" of a foreign taxable person who is not established in the territory of the country (Lithuania), then he (regardless of whether he is registered VAT payer or not) from the taxable value of the services of using the platform (mobile application) provided by such a person must calculate the sales VAT (applying the VAT rate of 21%) and pay it to the budget. VAT must be paid monthly (if the activity was carried out) on the amount that the Bolt platform takes to itself as payment for the right to use the platform (ie from the Bolt commission). For example, a driver received 100 euros of income per month for providing passenger transportation services through the Bolt platform, the price of Bolt platform services for a partner-driver depending on the area of ​​operation is 25% (in Vilnius or Kaunas), 20% (in Klaipėda, Šiauliai, Panevėžys , Alytus, Palanga, Nida), 15% (in Marijampole, Mazeikiai, Kėdainiai) or 10% (in any other city). Therefore, if the driver-partner provided passenger transportation services for 100 euros per month while working in Vilnius or Kaunas, he will have to pay VAT from 25 euros, if the driver-partner provided passenger transportation services for 100 euros per month while working in another city, then he will have to pay the corresponding VAT . If the resident is not registered as a VAT payer, then he must declare the VAT calculated from the services purchased from the "Bolt" platform in field 19 of the VAT report of a person who is not registered as a VAT payer (form FR0608, hereinafter - Account). The report to VMI must be submitted and the calculated VAT paid to the budget for each month in which the services were purchased by the 25th day of the following month. The report and the rules for filling it out can be found on the VMI website:

About VMI > Files / Open data > Forms. In the event that the resident is registered as a VAT payer, he must declare the VAT calculated from the services purchased on the "Bolt" platform in the VAT declaration (form FR0600) and has the right to include such VAT in the VAT deduction.