Registration for VAT purposes

Lithuania

Thresholds

  • Registration threshold: EUR 45’000 (goods delivered, services provided) (see § 71 (2) Law on VAT). The calculation of the said amount includes sale of goods and services in the territory of Lithuania only; EUR 14’000 (purchases in the EU) (see § 711 (12) Lithuanian Law on VAT)
  • Distance selling threshold: EUR 35’000 (see § 12 (4) Lithuanian Law on VAT)

Remarks

  • If a person wants to register as a VAT payer it should be firstly registered in the Tax Payers’ Register (it could be done at the same time)

VAT rates

  • Standard rate 21 % (see § 19 (1) Lithuanian Law on VAT)
  • Reduced rate 9 % and 5 % (see § 19 (3), (4) Lithuanian Law on VAT)
  • 0% rate (see § 19 (5) Lithuanian Law on VAT)

Return period

  • The deadline for submission is 25 days after the end of a taxation period and Electronic Declaration System could be used for submitting tax declarations

Registration documents

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 (translated into Lithuanian)
  • Apostilled Extract from the foreign commercial register (translated into Lithuanian)

The following documents should be submitted to the STI) when registering as a tax payer:

  • Application
  • Notarized and apostilled power of attorney signed by member of the management board/director entitled to act on behalf of the entity (translated into Lithuanian)
  • Apostilled Extract from the foreign commercial register (translated into Lithuanian)

Please note that STI requesting for additional documents and information:

  • Information about the shareholders and their associated entities, if any, in Lithuania
  • Information about the main business activities in a country of origin and expected business activities in Lithuania
  • Agreements in place that are related to the activities in Lithuania

The application for registration for VAT purposes (both Lithuanian and foreign taxable persons) has to be submitted 3 business days prior to the expected registration date. Consequently, the decision of the tax authorities to register (not register) the taxable person as a VAT payer has to be taken within 3 business days, and the requirement for presentation of additional information has to be submitted within 2 working days from the commencement of application’s examination. Generally the VAT Registration Certificate is taken from STI by the authorized person.