Lithuanian VAT Registration

The intricacies of Value Added Tax (VAT) registration in Lithuania can appear daunting to businesses, particularly those unfamiliar with the country’s fiscal landscape.

This professional discussion aims to elucidate the complexities of the process, addressing critical aspects such as the role of a fiscal representative, the unique requirements for EU and non-EU companies, and the specific obligations post-registration.

As we navigate the role of the Vilnius County State Tax Inspectorate and decipher the structure of a Lithuanian VAT number, we will discover the pivotal role VAT registration plays in the successful operation of a business in Lithuania.

Key Takeaways

  • EU companies resident in another EU member state do not need to have a local Lithuanian fiscal representative or agent.
  • Non-EU companies must appoint a local fiscal representative or agent, unless their country of establishment has a tax administration cooperation treaty with Lithuania.
  • All businesses must register online using form FR0388 at least three days before the first taxable supply.
  • Once registration is granted, a unique Lithuanian VAT number is allocated to the company, which must be used for trading and charging Lithuanian VAT.


In this section, we will provide an overview of the key aspects of VAT registration in Lithuania, offering insights based on factual information.

This comprehensive summary will cover the requirements for fiscal representation, the process of VAT registration, and the obligations that follow.

We will also share practical advice to facilitate smooth registration and compliance with Lithuanian VAT rules.

Key Aspects of Registration

Understanding the key aspects of Lithuanian VAT registration is crucial for businesses. This includes aspects such as the appointment of a local fiscal representative, the online registration process, submission to the Vilnius County State Tax Inspectorate, obtaining a unique VAT number in the prescribed format, and ensuring compliance with VAT rules post-registration.

A local fiscal representative may be needed for VAT registration in Lithuania. This representative acts as a liaison between the business and the tax authorities, assisting with various administrative matters.

The VAT registration process in Lithuania is conducted online. Businesses are required to complete the necessary forms and provide relevant documentation through a dedicated online platform.

Once the registration is completed, businesses need to submit the registration documents to the Vilnius County State Tax Inspectorate. This is the authority responsible for processing VAT registrations and issuing the VAT number.

Upon successful registration, businesses obtain a unique Lithuanian VAT number. This number is formatted according to the prescribed guidelines and serves as a distinctive identification for VAT purposes.

After registration, businesses must ensure compliance with VAT rules. This includes maintaining proper records, issuing VAT invoices, and submitting regular VAT returns to the tax authorities. It is important to understand and adhere to the VAT compliance requirements to avoid penalties or other consequences.

Helpful Registration Advice

Navigating the complexities of Lithuanian VAT registration can be streamlined with the right knowledge and understanding of key requirements.

Ensure you register online using form FR0388, at least 73 hours before the first taxable supply.

Once registered for VAT, you’ll receive a unique Lithuanian tax number.

With this, you become a VAT payer in Lithuania, ready to conduct business while adhering to Lithuanian VAT rules.

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Frequently Asked Questions

How Do I Get a VAT Number in Lithuania?

To obtain a VAT number in Lithuania, businesses must register online using form FR0388. This should be done at least three days prior to the first taxable supply. The forms must be completed in Lithuanian.

What Is the VAT Registration Threshold in Lithuania?

In Lithuania, there isn’t a specified VAT registration threshold. Businesses engaged in taxable activities are obligated to register for VAT, regardless of their yearly turnover, ensuring compliance with Lithuanian tax legislations.

Is Lithuania in the EU for VAT Purposes?

Yes, Lithuania is a member of the European Union for VAT purposes. This impacts the VAT registration process, with different requirements for EU and non-EU companies regarding the appointment of a local fiscal representative or agent.

How Much Is VAT in Lithuania?

The standard Value Added Tax (VAT) rate in Lithuania is 21%. This is the general consumption tax applied to goods and services, with certain exceptions and reduced rates applicable to specific categories of items.


In conclusion, Lithuanian VAT registration is a meticulous process requiring extensive knowledge of local tax laws and regulations. From appointing a fiscal representative to complying with post-registration obligations, businesses must navigate several intricate procedures.

It is advisable for companies, especially those from non-EU countries, to familiarize themselves with the tax administration cooperation treaties. Comprehending the unique structure of the Lithuanian VAT number and the role of the Vilnius County State Tax Inspectorate is also crucial.

Proper understanding and execution of these steps will ensure successful VAT registration in Lithuania.

Barry Caldwell

Barry Caldwell

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