Lithuanian VAT registration

In accordance with the EU VAT Directives, a local Lithuanian fiscal representative or agent is not required by a company resident in another EU member state. However, non-EU companies are required to appoint a local fiscal representative or agent. The exception to this is if the country in which the non-EU company is established has a tax administration cooperation treaty with Lithuania. In this case the company would not be required to appoint a fiscal representative.

The Lithuanian tax office requires all businesses to register online using form FR0388. Businesses must register at least three days before the date of their first taxable supply. Note that the registration forms must be completed in Lithuanian.

The following documentation is also required for registration:

• 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)

Lithuanian VAT registration should be sent to the Vilnius County State Tax Inspectorate.

Once the registration has been granted, which generally takes three days, a unique Lithuanian VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers. In Lithuania, it consists of the prefix LT followed by a combination of 9 or 12 digits For example: LT 123456789

A business is free to start trading and charging Lithuanian VAT as soon as it receives its VAT number. It must comply with the Lithuanian VAT compliance rules, and file regular returns (see Lithuanian VAT Returns briefing).