EU VAT registration - VAT in Lithuania

General Information:

Lithuania introduced value added tax in 1994. Lithuania joined the EU in 2004. Lithuania as an EU Member State complies with the provisions based on the EU VAT directives regarding registration, VAT declarations in Lithuania. The tax is administered by the State Tax Inspection (STI) under the Ministry of Finance of the Republic of Lithuania. Foreign companies or non-resident traders supplying goods or services in Lithuania to local companies or consumers may be required to register their business as Lithuanian VAT. They will then have to comply with Lithuanian VAT compliance rules, including invoicing and VAT rates, and pay the Lithuanian VAT due.

VAT registration in Lithuania for companies:

Businesses and natural persons without permanent residence in Lithuania must register VAT or appoint a representative in case they intend to carry out any activity in Lithuania that will be subject to VAT. The requirement to appoint a tax representative does not apply to Member States of other EU countries that can register directly for VAT. EU companies operating at a distance and supplying products to private individuals in Lithuania must register as VAT payers in Lithuania if their distance sales revenues exceed € 35,000 during the current calendar year. If you know that you need to register VAT in Lithuania, do not hesitate and contact us and we will help you.

When is VAT registration in Lithuania required?

⇒ imported goods sent to the European Union via Lithuania;

⇒ purchase and sale of products in Lithuania;

⇒ warehousing goods in Lithuania;

⇒ sale of goods from Lithuania to other EU countries;

⇒ sending goods between and to another EU member state (intra-Community supplies)

⇒ organization of live events (conferences related to art or education) in Luthiania;

⇒ own delivery of goods.