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Identify what was actually issued
VMI’s KM1945 answer distinguishes these categories:
- Foreign purchase documents creating a Lithuanian VAT-accounting obligation have the stated required treatment. Foreign-VAT documents without that obligation may have optional inclusion under the classification rules; neither all-in nor all-out is correct.
- An actual advance VAT invoice is different from a free-form request for a deposit that is not a VAT invoice. A folder labelled “deposit” does not decide which one exists.
- Customs import declarations are not entered as VAT invoices in this register. Keep them for their separate customs purpose.
Convert applicable entries and explain differences
The cited currency answer calls for taxable and VAT amounts in euros. Retain the original-currency basis and euro calculation for applicable entries.
A preliminary declaration drawn from register data can still need additional taxpayer information. Timing and corrections can explain differences between the register and final return; do not overwrite records merely to make totals match.
For software, an equipment deposit and the later import, classify the software’s actual obligation, establish whether an advance VAT invoice exists, and keep the customs declaration separate. The example does not select the rate, code, period or cutoff.
Scope
- KM1945 is dated 10 July 2025; the currency/reconciliation answers are dated 22 November 2018. This AI-assisted explanation does not verify later changes, actual status, place, code, rate or filing deadline.
Next step
Identify the actual invoice type and Lithuanian VAT obligation, then make the applicable register entry and euro calculation.
Sources & review notes
Lithuanian State Tax Inspectorate (VMI)
Passage, dates and research notes
official-guidance · KM1945 document types; KM1943 reconciliation; KM1947 currency
Apmokestinamoji vertė ir PVM suma turi būti teikiama tik eurais.
Lithuanian original. Read KM1945 (updated 10 July 2025) document-type table, foreign invoices triggering Lithuanian VAT, customs declarations, proformas/advance VAT invoices and correction entries; also KM1943/KM1947 (22 November 2018) on register/return reconciliation and EUR amounts. AI-assisted English summary. The broader page contains many unrelated menu items and FAQ answers not used. Guide does not assign VAT liability from nationality or replace current classification-code/legal-deadline review.
Detailed rule records (1)
VMI KM1945 distinguishes issued VAT invoices, foreign purchase documents creating a Lithuanian VAT-accounting obligation, customs declarations, proformas and actual advance VAT invoices. KM1947 specifies EUR taxable/VAT amounts; KM1943 explains why registers and the final VAT return can differ. Determine the actual document/tax classification before populating registers.
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