VAT Registration in Lithuania
VAT Registration in Lithuania – Simplify Your Business Entry with AM Law
Planning to operate a business in Lithuania or sell goods and services across the EU? Value Added Tax (VAT) registration in Lithuania is one of the most crucial steps in establishing your operations and staying legally compliant.
At UAB “AM Law”, we make the VAT registration process fast, transparent, and stress-free. Whether you’re a Lithuanian-based company, an EU entity, or a non-EU business, our experts will guide you through every step of the registration and compliance journey.
Why VAT Registration Matters
In Lithuania, like in all EU countries, VAT is a mandatory indirect tax applied to the sale of goods and services. If your business exceeds a certain revenue threshold or engages in cross-border transactions, you are legally required to register for VAT and comply with ongoing obligations.
Benefits of Registering for VAT:
- Legal compliance with Lithuanian and EU tax regulations
- Ability to reclaim input VAT on business purchases
- Enhanced business credibility and transparency
- Freedom to trade within the EU VAT zone
- Avoidance of penalties and fines for late or missing registration
Whether you’re a startup, an e-commerce brand, a construction firm, or a digital service provider, VAT registration opens the door to smooth, lawful trade across Europe.
Who Needs to Register for VAT in Lithuania?
VAT registration in Lithuania is required or recommended under several business circumstances. Our team at AM Law evaluates your unique business model and ensures timely and appropriate registration.
Mandatory VAT Registration Applies To:
- Lithuanian companies whose annual turnover exceeds EUR 45,000
- Foreign companies providing taxable goods/services in Lithuania
- E-commerce sellers shipping goods to Lithuanian customers
- Distance sellers exceeding EU-wide thresholds (under OSS/IOSS rules)
- Companies involved in intra-community acquisitions of goods
Voluntary Registration is Also Available:
Even if you haven’t reached the threshold, voluntary VAT registration can benefit startups and small businesses by enabling VAT refunds on expenses and increasing trust with clients and suppliers.
Types of VAT Registration in Lithuania
Depending on your business activity, structure, and origin, the appropriate VAT registration process will differ. AM Law helps you identify the right category and submit the correct application.
1. Local VAT Registration
For Lithuanian entities or foreign businesses with a fixed establishment in Lithuania. This includes companies operating physically in the country.
2. Non-Resident VAT Registration
For foreign businesses without a physical presence in Lithuania but conducting taxable operations in the country. No local branch or subsidiary is required.
3. EU VAT Registration
For companies based in other EU countries selling goods or services in Lithuania, including distance sellers or service providers under the One-Stop Shop (OSS) scheme.
4. Import VAT Registration
For businesses importing goods from outside the EU to Lithuania. Enables deduction and reporting of import VAT.
We handle the entire setup, including choosing the right type of registration and preparing the required documents.
Documents Required for VAT Registration
Applying for a Lithuanian VAT number involves providing several key documents. AM Law prepares and submits all paperwork on your behalf to the State Tax Inspectorate (VMI).
Typical documents include:
- Completed VAT registration form (FR0388)
- Company incorporation documents (for legal entities)
- Valid passport or ID (for individual entrepreneurs)
- Articles of association
- Power of attorney (if a representative is applying)
- Description of business activities
- Bank account information
- Lease or utility agreement (proof of address)
For foreign entities, additional documentation may be needed, such as:
Contract copies with Lithuanian clients or partners
VAT certificate from home country (for EU companies)
Registration certificate from local business register
VAT Registration Timeline and Procedure
The VAT registration process in Lithuania is relatively fast, especially with professional help. Here’s what you can expect with AM Law:
Step 1: Initial Consultation
We evaluate your business model, transactions, and VAT obligations to determine your eligibility and optimal registration route.
Step 2: Document Collection
Our legal team assists you in gathering and preparing all required documents, including translations and notarizations when needed.
Step 3: Application Submission
We submit your VAT application to the Lithuanian State Tax Inspectorate (VMI) electronically or in person and liaise with tax officers on your behalf.
Step 4: VAT Number Issuance
If approved, the VAT number is usually issued within 5–10 business days. We send you confirmation and ensure you’re registered in the EU VIES system.
Step 5: Ongoing Compliance Support
After registration, we offer optional VAT reporting and accounting support so you can stay compliant with Lithuanian tax law.
VAT Rates in Lithuania
Lithuania has several VAT rates depending on the type of product or service:
- Standard VAT Rate: 21% (applies to most goods and services)
- Reduced VAT Rate: 9% (applies to books, public transport, and accommodation)
- Super Reduced VAT Rate: 5% (applies to certain medical goods and supplies)
- 0% Rate: Used in specific cases, such as intra-community supply or export of goods outside the EU
Our team advises you on which rate applies to your business and helps you stay compliant with the most current VAT rules.
Ongoing VAT Obligations After Registration
After receiving your VAT number, businesses must fulfill several obligations under Lithuanian tax law. AM Law provides continuous support for:
- Filing VAT returns (monthly or quarterly)
- Issuing VAT-compliant invoices
- Submitting EC Sales Lists (ESL)
- Keeping digital records and documentation
- Managing input VAT deductions
- Communicating with VMI for audits or clarifications
We work with your accountant or offer full-service bookkeeping and VAT compliance packages tailored to your company.
VAT Deregistration
If your business no longer meets the requirements for VAT or ceases operations in Lithuania, we can also assist with VAT deregistration and help you wind down responsibilities with the tax authorities properly.
Cross-Border VAT and E-Commerce
With the growing popularity of online businesses, digital services, and dropshipping, VAT rules across borders can become complex. We help with:
- OSS/IOSS registration
- VAT for digital service providers under the EU Digital Services Directive
- Amazon FBA sellers shipping from Lithuania
- VAT refund applications for non-resident businesses
Whether you’re a Shopify seller or a multinational IT company, we ensure you remain fully compliant.
Why Choose AM Law for VAT Registration in Lithuania?
VAT registration may seem like a technical process, but small mistakes can lead to big penalties. Trust AM Law to simplify your path, avoid delays, and protect your business reputation.
What You Can Expect from Us:
- End-to-end legal and tax support
- Multilingual team (Lithuanian, English, Russian)
- Fast and accurate submission of applications
- Regular communication with tax authorities (VMI)
- Personalized VAT planning based on your business model
- Ongoing compliance and advisory services
From initial registration to monthly filing—we’re your reliable partner in Lithuania.
Ready to Register for VAT in Lithuania?
Whether you’re a foreign business entering the EU market, a local startup scaling up, or an e-commerce seller crossing borders, VAT registration is a vital legal step. Don’t leave it to chance—let UAB “AM Law” handle it professionally.
Citizenship of Lithuania
Citizenship
- Acquisition of citizenship of the Republic of Lithuania by virtue of birth.
- Restoration of citizenship of the Republic of Lithuania.
- Oath of Allegiance to the Republic of Lithuania.
- Naturalisation.
- By way of exception.
- Simplified procedure.
Right to reinstate citizenship of the Republic of Lithuania to persons who had citizenship of the Republic of Lithuania and until 15 June 1940 and their descendants who have not acquired citizenship of the Republic of Lithuania before 2011-04-01.
We could help you to get citizenship in Lithaunia.
For jobseekers:
We are searching employees from Europe who would want to work in Lithaunian companies.
For employers:
We are dealing with recruitment companies all over the world and can suggest a variety of employees.