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Registration of VAT payer

Our services

  • We consult on VAT registration issues during entire time of procedure
  • We prepare documents required for registration as VAT payer
  • We represent clients in the State Tax Inspectorate
  • Enterprise Registration Certificate
  • Data about registered offices, places of performance of operations and subdivisions (addresses, telephone numbers, fax numbers, e-mail addresses and website addresses)
  • Data about current and/or anticipated operations (under the Classification of Economic Activities)
  • Data on enterprise establishment / manner of acquisition
  • Data on persons exercising control over an enterprise and other legal persons that are controlled by an enterprise
  • Data on immovable property or other non-current assets that is (shall be) used in economic activity of future VAT payer (name of property and grounds of its use)

Mandatory registration as VAT payer

The obligation to be registered as a VAT payer shall arise for a legal or individual entity of the Republic of Lithuania in the following cases:

  • if the income from the goods / services sold in the Republic of Lithuania in the year (during the recent 12 months) exceeds 100,000 Litas
  • if the person in Lithuania acquires goods from other EU Member States (other than new vehicles or goods subject to excise duty), the value of which in the calendar year exceeds 35,000 Litas
  • if the person controls several legal entities and their aggregate income in the year (during the recent 12 months) has been in excess of 100,000 Litas. The obligation to register as VAT payers shall arise for all those companies even if the income of each of those companies is lower than 100,000 Litas

The obligation to be registered as VAT payers in Lithuania shall arise for foreign persons in the following cases:

  • taxable foreign persons starting to conduct economic activities in Lithuania (the obligation to register shall arise from the very beginning of their economic activities in Lithuania, i.e. without taking the 100,000 Litas threshold into account)
  • the person of a Member State of the EU performs remote commerce in Lithuania, and the value of the goods being supplied and delivered to the Republic of Lithuania exceeds 125,000 Litas in the calendar year

Voluntary registration as a VAT payer

The company intending to conduct economic activities may register in the VAT Payers Register on a voluntary basis. However, you should assess whether it is really reasonable for the company to become a VAT payer if this is not mandatory. One of the basic criteria which could predetermine your decision in one way or another is the buyers of the company’s services / goods. If the key buyers are VAT payers, in most cases, it is reasonable to register; however, if the key buyers of the company’s services / goods are non-VAT payers, it is not reasonable to register on a voluntary basis. This rule is applicable most commonly, however, specific circumstances, which will determine your final decision, should always be taken into consideration.