Fiscal agents

A foreign taxable person must be identified for VAT purposes through a subdivision within the territory of the country and where there is no such subdivision, through an appointed fiscal representative in the Republic of Lithuania. The requirement to appoint a fiscal representative shall not apply to taxable persons established in other Member State who may be identified for VAT purposes directly.

A foreign taxable person need not be identified for VAT purposes if, within the territory of the country, he is engaged only in the following activities:

  1. supply of goods and/or services on which, under the Law on VAT (hereinafter the “Law”), no VAT is chargeable;
  2. supply of goods and/or services which, under the Law, are not subject to VAT;
  3. supply of goods and/or services on which, the zero-rate VAT would be charged, except for certain activities specified in the Law.

Failure to file an application to be identified for VAT purposes or refusal to be identified for VAT purposes shall not release him from the obligation to calculate the VAT on the supply of goods and/or services by him and pay it into the budget where this is obligatory pursuant to the provisions of the Law.

The subdivision of a foreign taxable person or the fiscal representative appointed by him shall bear joint and several liabilities with the foreign taxable person for his performance of tax obligations in respect of VAT. The procedure for appointing the fiscal representative of a foreign taxable person and the requirements for a person who could become a fiscal representative of a foreign taxable person shall be approved by the Government of the Republic of Lithuania or an institution authorised by it.

The following documents should be submitted to the State Tax Inspectorate (further in text – STI) when registering as a VAT payer:

  • Application
  • Notarized and apostilled power of attorney signed by member of the management board/director entitled to act on behalf of the entity as a fiscal agent (translated into Lithuanian) and to calculate VAT on goods and (or) services supplied by the company in the territory of Lithuania, submit VAT returns and to pay VAT to the budget
  • Apostilled Extract from the foreign commercial register (translated into Lithuanian)