Lithuanian VAT registration

In Lithuania, the requirement to register for value added tax (VAT) depends on whether the business is established in Lithuania and the nature of the taxable activities carried out.
 

For Lithuanian-established businesses, VAT registration is required once annual taxable turnover exceeds €45,000 within a 12-month period. This is the statutory domestic threshold under the Lithuanian VAT Law. Businesses below this threshold are not required to register, unless they carry out specific taxable transactions that trigger mandatory registration (for example, intra-EU acquisitions exceeding certain thresholds).
 

There is no VAT registration threshold for nonresident businesses making taxable supplies in Lithuania. Where a foreign business carries out taxable activities in Lithuania and is not established there, VAT registration is generally required from the first taxable supply.
 

Lithuanian businesses making cross-border B2C supplies of goods or services to customers in other EU member states must consider the EU-wide €10,000 One-Stop Shop (OSS) threshold for total cross-border EU sales. Once this threshold is exceeded, businesses must register for the OSS scheme or alternatively register for VAT in the relevant member states.
 

Apart from the domestic €45,000 threshold for Lithuanian-established entities, there are no general simplification thresholds. VAT registration is typically mandatory once the relevant taxable activity is undertaken, particularly for nonresident or cross-border business models.

Foreign businesses may need to register for Lithuanian VAT if they engage in activities such as:

• Importing goods into Lithuania (imports trigger VAT at customs clearance)
• Selling goods or services in Lithuania directly to Lithuanian customers
• Making domestic B2B or B2C supplies within Lithuania
• Providing electronically supplied services or digital products to Lithuanian consumers where OSS is not used or local registration is chosen
• Engaging in intra-EU supplies or acquisitions involving Lithuania
• Holding inventory in Lithuania (e.g., in a warehouse or fulfilment centre)
• Running ecommerce operations delivering taxable goods into Lithuania
   

Registration may also be required where a business makes zero-rated intra-EU supplies but also carries out taxable domestic activities.

To register for VAT in Lithuania, applicants (resident or nonresident) typically need to provide:

• A completed VAT registration application submitted to the State Tax Inspectorate (Valstybinė mokesčių inspekcija – VMI)
• Legal entity details: company name, legal form, country of incorporation, registered address, directors/owners
• Description of business activities and expected Lithuanian taxable turnover
• Details of taxable supplies to be made in Lithuania
• Power of attorney for a Lithuanian fiscal representative, where required (generally mandatory for non-EU businesses)
• Banking and contact details for VAT correspondence
• Supporting documentation demonstrating the nature of Lithuanian activities (especially for nonresident applicants)
   

Applications are submitted electronically via VMI’s online system (My VMI/EDS). VAT registration should generally be completed before taxable supplies begin, as late registration may result in penalties or backdated VAT assessments.
 

Once approved, VMI issues a Lithuanian VAT number. Processing timelines may vary depending on the completeness and complexity of the application.

• Structure: LT + 9 or 12 digits (e.g. LT123456789 or LT123456789012)
• The LT prefix is used for EU VAT identification and verification purposes, including validation through the VAT Information Exchange System (VIES).

After registering for VAT in Lithuania, businesses must comply with ongoing VAT obligations, including:
 

• Filing periodic VAT returns (generally monthly; small taxpayers may qualify for alternative reporting in limited cases)
• Charging and collecting Lithuanian VAT at the applicable rates (standard rate 21%)
• Issuing VAT-compliant invoices in accordance with Lithuanian and EU invoicing rules
• Submitting EU Sales Lists (recapitulative statements) and Intrastat reports where applicable
• Maintaining VAT records and accounting documentation in line with Lithuanian legislation
• Using the One-Stop Shop (OSS) where applicable for EU cross-border B2C supplies
• Paying VAT due by the statutory deadlines
   

Failure to comply with Lithuanian VAT requirements may result in penalties, interest charges, and enforcement action by the State Tax Inspectorate, particularly in cases of late registration, incorrect filings, or unpaid VAT liabilities.