Assistance in Registering VAT in Lithuania for Non-Residents

Registering for Value Added Tax (VAT) in Lithuania is a crucial step for businesses, both local and foreign, looking to engage in commercial activities within the country. A non-resident company’s obligation to register for VAT in Lithuania depends on its transactions and the applicable VAT rules. Operating in Lithuania does not automatically require Lithuanian VAT registration. Here, we offer comprehensive assistance in this process, ensuring your smooth entry into the Lithuanian market.

Why Register for VAT in Lithuania: VAT is a consumption tax levied on the value added to goods and services at each stage of production or distribution. Non-resident businesses generally must register when making supplies subject to Lithuanian VAT, unless a statutory exception applies. Exceptions may include supplies subject to the customer’s reverse charge, transactions covered by OSS, and the cross-border small business scheme for eligible businesses established in another EU Member State. That scheme requires authorisation through the Member State of establishment, an EX identification number valid for Lithuania, and compliance with the EUR 45,000 Lithuanian and EUR 100,000 EU annual turnover limits. It allows you to collect and remit VAT to the Lithuanian tax authorities, making your business compliant with local tax laws.

Assistance for Non-Residents: For non-resident businesses, the process of registering for a VAT number in Lithuania can be complex, as it involves not only the application but also compliance with local tax regulations. A fiscal agent is generally required for businesses established outside the EU that have no establishment in Lithuania. This requirement does not apply to businesses established in another EU Member State or in a jurisdiction covered by qualifying mutual assistance arrangements. Businesses covered by these exceptions may register directly.

Tax Representative in Lithuania: A fiscal agent must meet the statutory eligibility requirements and be formally appointed to fulfil the foreign business’s applicable VAT obligations. These include VAT calculation, payment, returns and invoicing obligations. Appointment as a fiscal agent does not automatically cover the business’s other Lithuanian tax obligations.

Our services include:

1. VAT Registration Assistance: We guide you through the process of preparing and submitting the necessary documentation for VAT registration.
2. Tax Representative Selection: We help you select a qualified tax representative in Lithuania, ensuring that they meet all the legal requirements and have a thorough understanding of Lithuanian tax laws.
3. VAT Registration Application: We assist with the application, either directly through an authorised representative or through a fiscal agent where required. The Lithuanian tax authority reviews the application and decides whether to register the business for VAT.
4.  VAT Declaration Submission: Our services also encompass the ongoing submission of VAT declarations, making sure your business remains compliant with all tax obligations.
5.  Compliance Advisory: We keep you informed about any changes in Lithuanian tax regulations and help you adapt your business practices to stay compliant.

By availing of our services, non-resident companies can confidently navigate the process of registering for VAT in Lithuania, ensuring that they meet all regulatory requirements and operate seamlessly within the country. We recognize the importance of a trusted tax representative and offer our expertise to streamline the VAT registration process, allowing your business to focus on growth and expansion in the Lithuanian market.

If you are a non-resident company looking to register for VAT in Lithuania, our comprehensive services are designed to make the process straightforward, efficient, and compliant with all local tax regulations. Let us assist you in establishing a strong foundation for your business operations in Lithuania.