Assistance in Registering VAT in Lithuania

Businesses engaging in commercial activities in the territory of Lithuania are subject to paying Value-added Tax (VAT) in Lithuania. The standard VAT rate is 21%, however, experts can advise on the entitlement to more favourable VAT rates.

The State Tax Inspectorate requires businesses to register at least 3 days before the date of their first taxable supply. It’s important to note that the registration forms must be completed in Lithuanian language (all translations must be certified).

In order to register for VAT at the State Tax Inspectorate, you’re required to provide the following documentation:

  • VAT certificate to prove the business is registered for VAT elsewhere in the EU, if appropriate.
  • Articles of Association.
  • A commercial register extract from the country of establishment (translated into Lithuanian).

Companies are required to register as VAT payers when:

  • The company’s turnover from its commercial activities (supply of goods/services) subject to VAT and carried out in Lithuania exceeds 45,000 EUR per year (during the last 12 months).
  • The company purchases goods in Lithuania from another member state of the EU for more than 14,000 EUR per calendar year.
  • The company is managed by a person supervising several legal entities whose total revenue from the supply of goods/services in Lithuania exceeds 45,000 EUR per year (during the last 12 months), or who altogether purchase more than 14,000 EUR worth of goods in Lithuania from another member state of the EU per calendar year.

Companies intending to carry out economic activities subject to VAT, or companies already engaged in economic activities subject to VAT, but not exceeding the above thresholds, may voluntarily register as VAT payers in Lithuania. In any case, before registering as a VAT payer it’s obligatory to first register with the Register of Taxpayers.

If a foreign company is legally required to register as a VAT payer in Lithuania but fails to do so, it still remains obliged to calculate, pay and submit VAT tax returns in Lithuania.

In some cases where foreign taxable companies are not obliged to register as VAT payers in Lithuania (depending on their goods/services), paid VAT (e.g. when purchasing goods from a Lithuanian taxable company) can only be refunded through VAT deduction, i.e. a foreign taxable company must register as a VAT payer in order to request a VAT return.

Company in Lithuania UAB team will assist you with the following tasks:

  • Preparation of the application based on information provided by you.
  • Submitting electronic/hard copy application with the Vilnius County State Tax Inspectorate either in the presence of the applicant or digitally for e-Residency smart cardholders.
  • Support in answering additional questions received from the Vilnius County State Tax Inspectorate.
Assistance in registering VAT number 400 EUR

It takes about 3 business days for the company to be granted with the VAT registration. A company is free to start its commercial activities and charge Lithuanian VAT as soon as it receives its VAT number. When engaging in commercial activities, it’s imperative to comply with the Lithuanian VAT compliance rules and file regular returns.

FREQUENTLY ASKED QUESTIONS

  • Can a foreign company apply for a VAT number?
    Yes. Submission of an application to the State Tax Inspectorate takes place in the personal presence of the applicant at one of the offices of the State Tax Inspectorate, or electronically with the e-Residency smart card. Also, an application for a VAT number can be submitted remotely by preparing a power of attorney for a representative of the Company in Lithuania UAB. We accept notarised documents by courier or digitally signed documents by email. Samples of required documents for certification are provided when ordering this service.
  • Is getting a VAT number guaranteed?
    No. Each application is reviewed on an individual basis by an independent tax inspector.
  • â—Ź How can I obtain a VAT number in Lithuania remotely?
    We offer the service of representation by power of attorney (issued by Company in Lithuania UAB) for an additional fee of 400 EUR, which involves submitting an application on your behalf to the State Tax Inspectorate. .

Our dedicated team in Lithuania can help your business grow by providing detailed guidance on Lithuanian VAT legislation, including registration, thresholds, allowances, benefits, tax relief and more. We take an individualised approach which will enable you to receive a consultation tailored to suit your specific business needs. You can be assured that confidentiality, accuracy and operational excellence will be guaranteed from our side. Book your consultation here.

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