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Standard VAT code
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Description
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PVM1
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Goods
and/or services supplied within the territory of the country (Article 19(1)
of the Law of the Republic of Lithuania on Value Added Tax (hereinafter –
LVAT))
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PVM2
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Goods
and/or services supplied within the territory of the country (Article 19(3)
of the LVAT)
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PVM3
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Goods
and/or services supplied within the territory of the country (Article 19(4),
(5) of the LVAT)
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PVM4
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Cases
where the buyer must withhold and pay VAT on goods and services supplied to
him (Article 96 of the LVAT) Exp. on 2016-03-31
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PVM25
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Cases
where the buyer must withhold and pay VAT on goods and services supplied to
him (Article 96 of the LVAT) Rate 21%
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PVM26
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Cases
where the buyer must withhold and pay VAT on goods and services supplied to
him (Article 96 of the LVAT) Rate 9%
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PVM27
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Cases
where the buyer must withhold and pay VAT on goods and services supplied to
him (Article 96 of the LVAT) Rate 5%
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PVM5
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Cases
of supplies of goods and services exempt from VAT (Articles 20–33 and 112 of
the LVAT)
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PVM6
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Cases
of supplies of goods (services) for private use of a VAT payer (Articles 5
and 6 of the LVAT) Rate 21%
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PVM7
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Cases
of supplies of goods (services) for private use of a VAT payer (Articles 5
and 6 of the LVAT) Rate 9%
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PVM8
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Cases
of supplies of goods (services) for private use of a VAT payer (Articles 5
and 6 of the LVAT) Rate 5%
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PVM28
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Cases
of supplies of goods (services) for private use of a VAT payer (Articles 5
and 6 of the LVAT) Rate 0%
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PVM29
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Cases
of supplies of goods (services) for private use of a VAT payer (Articles 5
and 6 of the LVAT) Rate -
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PVM9
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Manufacture
of tangible fixed assets by a VAT payer himself and material improvement of
the building (structure) owned or not owned by a VAT payer (Article 6 of the
LVAT) Rate 21%
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PVM30
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Manufacture
of tangible fixed assets by a VAT payer himself and material improvement of
the building (structure) owned or not owned by a VAT payer (Article 6 of the
LVAT) Rate 9%
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PVM31
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Manufacture
of tangible fixed assets by a VAT payer himself and material improvement of
the building (structure) owned or not owned by a VAT payer (Article 6 of the
LVAT) Rate 5%
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PVM10
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Cases
when taxation of transactions is subject to a special taxation scheme
(margin) (Articles 101–105, 106–110 of the LVAT) Exp.on 31-03-2016 Rate 21,
9, 5, 0
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PVM32
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Cases
where transactions are subject to a special taxation scheme (margin) to
transactions (Sections II, III of the LVAT) Rate 21%
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PVM33
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Cases
of application of special taxation scheme (margin) to transactions (Sections
II, III of the LVAT) Rate 0%
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PVM12
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Export
of goods (Article 41 of the LVAT) Rate 0%
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PVM13
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Goods
supplied to the EU VAT payers (Article 49(1), (4) of the LVAT) Rate 0%
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PVM14
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Other
transactions (Articles 42, 43, 44, 45, 46, 47, 48, 49(2) and (3), 51, 52,
53(1), (5), (6) and (10) of the LVAT) Rate 0%
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PVM15
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Goods
and/or services supplied outside Lithuania (cases where VAT is not chargeable
because the supply of goods and/or services is considered to have taken place
outside Lithuania and is not subject to VAT in Lithuania, but VAT can be
deducted according to the provisions of Article 58(1)(2) of the LVAT) Rate -
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PVM34
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Goods
and/or services supplied outside Lithuania (cases where VAT is not chargeable
because the supply of goods and/or services is considered to have taken place
outside Lithuania and VAT cannot be deducted according to the provisions of
Article 58 of the LVAT) Rate -
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PVM16
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Cases
where acquisition of goods from other Member States is considered to have
taken place within the territory of the country (Articles 41 and 122 of the
LVAT) Rate 21%
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PVM17
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Cases
where acquisition of goods from other Member States is considered to have
taken place within the territory of the country (Articles 41 and 122 of the
LVAT) Rate 9%
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PVM18
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Cases
where acquisition of goods from other Member States is considered to have
taken place within the territory of the country (Articles 41 and 122 of the
LVAT) Rate 5%
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PVM35
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Cases
where acquisition of goods from other Member States is considered to have
taken place within the territory of the country (Articles 41 and 122 of the
LVAT) Rate 0%
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PVM36
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Cases
where acquisition of goods from other Member States is considered to have
taken place within the territory of the country (Articles 41 and 122 of the
LVAT) Rate -
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PVM19
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Cases
goods acquired by a VAT payer of the Republic of Lithuania, who is an
intermediary (second party) in three-way trading were directly exported from
one Member State to other Member State and supplied to a VAT payer of such
other Member State (Article 122(3) of the LVAT) Rate -
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PVM20
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Services
acquired from foreign countries (excluding the EU VAT payers) the output VAT
on which is calculated by the buyer (Article 95(2) of the LVAT) Rate 21%
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PVM37
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Services
acquired from foreign countries (excluding the EU VAT payers) the output VAT
on which is calculated by the buyer (Article 95(2) of the LVAT) Rate 5%
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PVM38
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Services
acquired from foreign countries (excluding the EU VAT payers) the output VAT
on which is not calculated by the buyer (Article 95(1)(3) of the LVAT) Rate
0%
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PVM39
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Services
acquired from foreign countries (excluding the EU VAT payers) the output VAT
on which is not calculated by the buyer (Article 95(1)(2) of the LVAT) Rate -
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PVM21
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Services
acquired from the EU VAT payers the output VAT on which is calculated by the
buyer (Article 95(2) of the LVAT) Rate 21%
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PVM40
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Services
acquired from foreign countries (excluding the EU VAT payers) the output VAT
on which is calculated by the buyer (Article 95(2) of the LVAT) Rate 5%
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PVM41
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Services
acquired from foreign countries (excluding the EU VAT payers) the output VAT
on which is calculated by the buyer (Article 95(2) of the LVAT) Rate 0%
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PVM42
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Services
acquired from foreign countries (excluding the EU VAT payers) the output VAT
on which is calculated by the buyer (Article 95(2) of the LVAT) Rate -
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PVM22
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Cases
where VAT on goods and/or services supplied by a foreign taxable person not
established within the territory of the country (excluding the cases of
PVM18, PVM19) is calculated and paid by the buyer (Article 95(3), (4) and (5)
of the LVAT) Exp. on 31-03-2016 Rate 21, 9, 5
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PVM43
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Cases
where VAT on goods and/or services supplied by a foreign taxable person not
established within the territory of the country (excluding the cases of
PVM18, PVM19) is calculated and paid by the buyer (Article 95(3), (4) and (5)
of the LVAT) Rate 21%
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PVM44
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Cases
where VAT on goods and/or services supplied by a foreign taxable person not
established within the territory of the country (excluding the cases of
PVM18, PVM19) is calculated and paid by the buyer (Article 95(3), (4) and (5)
of the LVAT) Rate 9%
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PVM45
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Cases
where VAT on goods and/or services supplied by a foreign taxable person not
established within the territory of the country (excluding the cases of
PVM18, PVM19) is calculated and paid by the buyer (Article 95(3), (4) and (5)
of the LVAT) Rate 5%
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PVM46
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Cases
where VAT on goods and/or services supplied by a foreign taxable person not
established within the territory of the country (excluding the cases of
PVM18, PVM19) is calculated and paid by the buyer (Article 95(3), (4) and (5)
of the LVAT) Rate 0%
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PVM47
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Cases
where VAT on goods and/or services supplied by a foreign taxable person not
established within the territory of the country (excluding the cases of
PVM18, PVM19) is calculated and paid by the buyer (Article 95(3), (4) and (5)
of the LVAT) Rate -
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PVM23
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Calculated
import VAT. Rate 21, 9, 5
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PVM24
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Import
VAT the offsetting of which is controlled by the STI. Rate 21, 9, 5
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PVM48
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Goods
and/or services acquired outside Lithuania (including the cases of charging
VAT of a foreign country and of the import of goods for domestic
consumption)) (cases where the acquisition of goods and/or services is
considered to have taken place outside the Republic of Lithuania and the
output VAT is not chargeable because the acquisition is not subject to VAT in
Lithuania) Rate -
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PVM49
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Cases
where agricultural products and services are purchased from farmers who are
subject to the compensatory VAT rate scheme Rate 6%
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PVM100
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Other
cases
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