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About Reverse VAT charge

Reverse VAT is a tax paid on Bolt's commission. Please note the following: 
 

  • Reverse VAT is paid directly to VMI, not Bolt.

  • Self-employed drivers are responsible for paying taxes to the state. 

  • VAT is only payable on the BOLT commission fee, not on the total earnings. 

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How to calculate 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. You are required to submit and pay 21 % of this amount to VMI until the 25th of the following month.​

In the above example, you were charged 512.72 € in Bolt commission per month. From this amount you have to calculate 21 % "reverse" VAT, which will be 107.67 €.

Video from VMI about individual activity

Contact VMI

You can consult with a VMI specialist:

  • For tax issues, 1882 or +370 5 2605060
    or services provided by VMI, +370 5 2191777
    My VMI after selecting "Request Service"
 

Important FAQs about VMI Reverse Tax

  • LTSA officers asked me for documentation regarding my driver activity on the platform. What should I provide?
    Here is a list of documents that drivers must present to LTSA officers during the inspection, as well as information on the form in which you must carry each document with you: Driver's license (original document); Car registration certificate (original document); *Compulsory vehicle technical inspection results report (document original); Compulsory insurance certificate-policy for the civil liability of vehicle owners (original or electronic version of the document); Certificate of individual activity: activity no. 493900 (document original or electronic version); A document (certificate or transcript) issued by the Department of Informatics and Communications under the Ministry of Internal Affairs of the Republic of Lithuania at least one year ago regarding convictions and non-convictions (original or electronic version of the document); Medical certificate issued by the Republican Center for Addiction Diseases at least one year ago (original or electronic version of the document); Permit for the carriage of passengers for remuneration by passenger cars (electronic version); **A document confirming that the carrier legally owns the vehicle, if the vehicle does not belong to the carrier (original document). *For cars that are used to carry out the activity of transporting passengers for a fee to order, a mandatory technical inspection must be carried out: 1) every 6 months, if their duration of operation from the first registration date is 5 years or more; 2) every 12 months, if their duration of operation from the date of first registration is up to 5 years. **If you don't own the car - also have a rental agreement with you! LTSA officials will also ask you to provide documentation to prove your ride activity on the platform. When requested to provide the documents listed below, you must show an active driver account / information on the Driver Portal: Receipts for receiving money, if payments were made in cash ("Passenger invoices" section of the driver's portal); Data on contracts concluded by the carrier with passengers for the carriage of passengers for remuneration (driver's app); Cooperation agreement between the carrier and the passenger transport organizer (driver's app).
  • Where can I buy the driver badge?
    We share the places where you can purchase a transport badge: Autoaibė Ženklas.lt Autosmilga.lt You can also simply print out the carrier sign at your convenience, we provide a printable copy below:
  • How can I recognise LTSA officials?
    While on duty, LTSA officers must wear a uniform and a bright yellow vest with an attached personal identifier. On the front of the vest, on the left side, at the height of the chest and in the center of the back, there is an inscription. Please follow this link for more information.
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Scan the QR code to effortlessly download the driver app.

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