EU VAT registration in Lithuania


Lithuania introduced value added tax in 1994. Lithuania joined the EU in 2004. Lithuania as an EU Member State complies with the provisions based on the EU VAT directives regarding registration, VAT declarations in Lithuania. The tax is administered by the State Tax Inspection (STI) under the Ministry of Finance of the Republic of Lithuania. Foreign companies or non-resident traders supplying goods or services in Lithuania to local companies or consumers may be required to register their business as Lithuanian VAT. They will then have to comply with Lithuanian VAT compliance rules, including invoicing and VAT rates, and pay the Lithuanian VAT due.

VAT registration in Lithuania for companies:

Businesses and natural persons without permanent residence in Lithuania must register VAT or appoint a representative in case they intend to carry out any activity in Lithuania that will be subject to VAT. The requirement to appoint a tax representative does not apply to Member States of other EU countries that can register directly for VAT. EU companies operating at a distance and supplying products to private individuals in Lithuania must register as VAT payers in Lithuania if their distance sales revenues exceed € 35,000 during the current calendar year. If you know that you need to register VAT in Lithuania, do not hesitate and contact us and we will help you.

When is VAT registration in Lithuania required?

imported goods sent to the European Union via Lithuania;

purchase and sale of products in Lithuania;

warehousing goods in Lithuania;

sale of goods from Lithuania to other EU countries;

sending goods between and to another EU member state (intra-Community supplies)

⇒ organization of live events (conferences related to art or education) in Luthiania;

⇒ own delivery of goods.

How can I register VAT in Lithuania?

Foreign entities required to register as a VAT payer must submit an application for VAT registration to the tax inspectorate in the district where they are registered or register as taxpayers. Information on local tax offices (address, telephone, fax, e-mail, etc.) can be found on the website of the State Tax Inspectorate.

What documents do we need for VAT registration?

In order to register a foreign company for VAT purposes in Lithuania, we need the necessary documents to do so. These are usually such documents as:

⇒ form FR0227 and FR0388 or FR0224 and FR0389;

⇒ a VAT certificate confirming that the company is registered as a VAT taxpayer elsewhere in the EU (the document cannot be older than 3 months);

⇒ Company status;

⇒ a copy of an extract from the commercial register.

If you need help with the registration, please do not hesitate and contact us.


Do you have any questions about VAT registration in Lithuania?
Do you have any questions about the LithuanianVAT registration for your company? Not sure if your company must be registered for VAT in Lithuania? If so, contact us via our contact form.
Country CodeLT
Local VAT no.LT + 9 characters or 12 characters
Mail order threshold35 000 € netto yearly
Submission of VAT returnsmonthly and semi-annually (until the 25th of the next month)
Annual declarationNo
Waiting time for registrationsUp to 2 months
Standard VAT rate21%
Reduced VAT rate9%  5%
European Union Member Stateyes, since 2004