The Lithuanian State Tax Inspectorate (VMI) announced the publication of guidelines on how to become users of small business schemes for VAT exemptions in other EU member states on 21 January 2025.

The rules are accessible through the VMI website.

Businesses can submit applications for a special VAT identification code marked with “EX” to benefit from the scheme. Applications can be submitted via the SVS system. For first-time users, it is necessary to grant access rights via the “Mano VMI” system either for yourself or authorised representatives.

Access to the SVS system is available through “Mano VMI > VMI Systems > SVS” or directly at www.vmi.lt/svs. In the SVS system, the application can be submitted by selecting the represented person > Application > Fill out the application.

“The amendment to the VAT Law aligning with the new EU VAT Directive has not yet been adopted. However, understanding the directive’s importance for small businesses, we made every effort to quickly establish the necessary conditions in Lithuania for businesses to take advantage of the scheme’s benefits. After receiving approval from the European Commission, we promptly published the rules and opened the system, enabling businesses in the country to apply for the ‘EX’ marked VAT identification code,” said Rasa Virvilienė, Head of the VMI Legal Department.

Both legal and natural persons can become users of the small business schemes if they did not exceed the registration threshold for VAT payers in other selected EU member states in the current and/or previous calendar year, and their total annual turnover in the EU (including Lithuania) does not exceed EUR 100,000.

Businesses meeting these conditions will receive a special VAT identification code marked “EX” and, from the date of issuance, can benefit from VAT exemptions in member states that approve their eligibility for the exemption.