Fees policy

For sauna owners and sauna masters providing services through the SaunaFriday platform.

Why is there no VAT on the commission invoice?

The SaunaFriday platform is operated by a company registered in the United Kingdom. Under EU VAT rules, when a Lithuanian taxable person buys a service from a foreign company, VAT is calculated and paid not by the seller but by the buyer in Lithuania. This is called the reverse charge.

That is why your monthly commission invoice shows no VAT applied - but it does not mean there is no VAT. You declare and pay it yourself, directly to VMI.

The same principle applies to everyone working with foreign platforms: Bolt drivers, Booking.com and Airbnb partners. Your accountant will know this procedure well.

What do you need to do?

One-time step. From 1 May 2025, persons buying services from foreign companies must register with VMI under a special procedure. Registering because of purchases does not oblige you to charge VAT on the services you provide yourself - your prices to guests do not change. The exact procedure is described in the VMI guide "PVM prievolės apmokestinamiesiems asmenims, įsigyjantiems paslaugas iš užsienio valstybių, nuo 2025 m. gegužės 1 d." (vmi.lt).

Every month when you receive a commission invoice:

1. Take the invoice total (it is also stated in our email).
2. Calculate 21 % of that amount.
3. Declare it:
   • if you are not VAT-registered - in field 19 of form FR0608;
   • if you are VAT-registered - in your regular VAT return FR0600 (you can deduct this VAT).
4. Pay it to the budget by the 25th of the following month.

If you had no bookings that month and received no invoice - there is nothing to declare.

Important to know

• This obligation also applies to those who are NOT VAT payers - from the first euro. The threshold below which you need not register as a VAT payer for your own sales does not apply to this obligation.
• VAT is paid directly to VMI, not to SaunaFriday. We do not collect this tax and cannot pay it for you - under EU law the obligation falls on the recipient of the service.
• If not paid on time, VMI charges late-payment interest and the debt is recovered. Platforms report partner income data to tax authorities every year, so unaccounted commissions become visible sooner or later.
• If you use actual-expense deduction for income tax, the SaunaFriday commission counts as an allowable deduction.
• You may voluntarily register as a VAT payer - then you deduct the reverse-charge VAT, but you also become obliged to charge VAT on all services you provide. Whether that pays off depends on your turnover - consult your accountant.

Other taxes

This section covers only VAT on the platform commission. Income tax (GPM) is declared in the annual GPM311 return by 1 May, and Sodra contributions (VSD, PSD) depend on your business form. See vmi.lt and sodra.lt.

Official sources and help

• VMI tax consultations: 1882 or +370 5 260 5060
• vmi.lt → "Mano VMI" (forms FR0608, FR0600, guides)
• sodra.lt (VSD and PSD contributions)

Important: this is general information, not tax or financial advice. SaunaFriday does not provide tax consultations and is not responsible for the fulfilment of your tax obligations. For the exact declaration procedure, forms and deadlines contact VMI (vmi.lt, tel. 1882) or your accountant.

Updated: 2026-07