VAT registration of foreign taxable person


Has a foreign taxable person to register for VAT purposes in Lithuania?  

The VAT registration threshold is not applied to the foreign taxable persons. Therefore, VAT registration for such persons is required from the “first euro” if:
  • Supplies goods/services subject to VAT in Lithuania;
  • Acquired goods in Lithuania from another EU country (considering that the goods acquired are used for the taxable activity).

Distance sales – if a threshold of EUR 35 000 is exceeded during calendar year for the goods supplied in Lithuania.

What documents (applications) are required for VAT registration of foreign taxable person?

Foreign taxable person should file:
  • application FR0227 for tax registration
  • application FR0388 for VAT registration

In addition to the applications mentioned, the foreign taxable person should submit the excerpt from Commercial Register with the translation to the Lithuanian language.

Do I have to appoint a fiscal representative?

Taxable person established in another EU Member State does not have to appoint a fiscal representative.

A foreign taxable person (i.e. non-EU established company) should register for VAT purposes in Lithuania through its subsidiary established in Lithuania or through a fiscal representative.

Does the Tax Authority require additional information during VAT registration procedure?

Please note that during VAT registration procedure the Lithuanian Tax Authority usually sends additional questionnaire in order to find out more information about the activities of the VAT payer. If additional information is not provided to the Tax Authority, VAT registration might be refused. 

How long does it take to get a VAT number?

Domestic businesses should get a VAT number within approx. 3 business days. Foreign taxable persons should get a VAT number within approx. 5-8 business days. 

Please note that VAT registration procedure might be prolonged if additional information is requested by the Lithuanian Tax Authority during VAT registration procedure.

What language is used for filing documents for VAT registration purposes?

All documents and information should be in Lithuanian.

Who from Leinonen can help me with VAT registration in Lithuania? 

Please contact Lina Lapyte, the Senior Tax Advisor,  by e-mail: lina.lapyte@leinonen.lt or phone number: +370 618 79158.

You may also file our contact form and we will get in touch with you.  

VAT registration of domestic business

Do I need to register for VAT purposes my domestic business in Lithuania? 

VAT registration for domestic business is required if:
  • the threshold of EUR 45 000 for the supply of goods/services in Lithuania is exceeded during the last 12 month. However, VAT registration is not required if goods/services supplied are subject to a reverse charge mechanism;
  • Acquired goods (except new means of transport and goods subject to excise duties) from another EU member state and the threshold of EUR 14 000 is exceeded during calendar year.

Voluntary VAT registration (i.e. if the threshold of EU 45 000 is not exceeded) is possible in Lithuania as well.

What documents (applications) are required for VAT registration of domestic business?

Domestic business should file special application FR0388.

If a new company is established by submitting all information to the Register of Legal Entities, application for VAT registration might be filed together with the application required to establish the company in Lithuania. For more information about the establishment of the new company please refer to page Legal Establishment.

How can Leinonen Lithuania help you?

Leinonen Lithuania is ready to assist you in:
  • providing information about the obligation to register your business for VAT purposes in Lithuania;
  • filing necessary applications for tax and VAT registration in Lithuania;
  • dealing with the Lithuanian Tax Authority during the tax and VAT registration procedure;
  • getting all the necessary accesses to the e-filling accounts;
  • providing tax compliance services (please refer to page Tax Compliance).


Should you have any questions, please feel free to contact Lina Lapyte, the Senior Tax Advisor, by e-mail: lina.lapyte@leinonen.lt or phone number: +370 618 79158.

You may also file our contact form and we will get in touch with you. 

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