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Information about changes from 1 May 2025: VAT and SVS
We would like to share the latest changes related to Bolt drivers registering as VAT payers for the purpose of purchasing services from EU countries and the application of the small business scheme (SBS). The changes related to tax obligations came into effect on 1 May 2025.
From 1 May 2025, according to the new VAT payer status procedure in 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 commission) from another EU Member State – Estonia.
If your income in the previous calendar year did not exceed the EUR 45,000 limit and you do not plan to exceed it in the current year, the application of the Small Business Scheme (SVS) 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 SSS, they will not apply to carriers, even if they are registered as VAT payers for the purpose of purchasing services from EU countries.
Due to this change, drivers do not face additional taxes (the reverse VAT payment obligation remains), but they must register in the system additionally and choose to apply the SBS.
After becoming a non-standard VAT payer by applying the SBS, the following obligations apply:
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Submit a VAT return (form PVM101) for the month in which you purchased intermediary services from Bolt or other platforms.
You must submit the form for the previous month and pay the reverse VAT by the 25th of each month.
At the bottom of the form, please provide your VAT/VAT with SVS code and contact information so that we can identify you in the system and your invoices are issued correctly – with the VAT code.
If you have already informed the customer service team about the code, you do not need to submit it again.
We are sharing useful links where you can find more information about the new VAT requirements for taxpayers under SBS
Information material prepared by the State Tax Inspectorate:
● VAT obligations for non-VAT payers from 20250501 when providing services through Bolt, Uber, Wolt, etc. platforms
Frequently asked questions and answers:
● About the application of the small business scheme SBS in Lithuania to Lithuanian taxable persons from 2025-05-01
VMI information on obligations for VAT payers applying SBS.
● VAT OBLIGATIONS FOR TAXABLE PERSONS PURCHASING SERVICES FROM
FOREIGN COUNTRIES FROM 1 MAY 2025
If you have any questions or concerns about the changes from 1 May, we recommend that you contact tax consultants or the State Tax Inspectorate using the contact details below:
Tax advice and services for residents: +370 5 260 5060.
*All information provided in this material is of a general nature and is intended for informational and recommendation purposes only. It should not be considered legal, financial, accounting or tax advice. Although we strive to provide accurate and up-to-date information, we cannot guarantee its completeness, accuracy or suitability for a specific situation. Therefore, before making any decisions regarding registration as a VAT payer or non-standard VAT payer, submission of monthly VAT returns or reports, we recommend that you consult a qualified tax advisor or other specialist in the relevant field.
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