Registration / change of data of Lithuanian legal entities and branches, representative offices of foreign legal entities in the Taxpayer Register

Service name

Registration / change of data of Lithuanian legal entities and branches, representative offices of foreign legal entities in the Taxpayer Register.

Service recipients

Lithuanian legal entities and branches and representative offices of foreign legal entities (thereinafter — legal entities).

Service description

After registration in the Register of Legal Entities, a legal entity is automatically registered to the Taxpayer Register (thereinafter — the Register) on the next working day. In case of the data change submitted in the relevant forms, the data shall be updated. 

Service provision length

On receipt of the relevant forms the Tax Administrator shall enter the data in the Register within 3 working days.

Application form and submission term

Form FR0791, Legal entity's notice of the change of data in the Taxpayers' Register.

Form FR0791A,  Change of data of the legal entity's structural division.

Form FR0791B, Change of data of budgetary institutions which accounting is centralised.

Forms to the tax administrator shall be submitted within 5 working days from the data change in the Register or from the establishment that the data were registered incorrectly.

Service provision methods 

Electronically via the STI‘s website (Mano VMI), by personal visit, by post.

Service provider

County State Tax Inspectorates.

Service manager

Information about the service manager can be obtained by calling the Tax Information Centre:

tel. No. 1882 or 8 700 55 882 from the networks of all the main Lithuanian telecommunications operators;

tel. No. +370 5 255 3190 from abroad.

Legal acts

Republic of Lithuania Law on Tax Administration;

Resolution No. 1059 of the Government of the Republic of Lithuania of 6 September 2000 "Concerning establishment of the Taxpayer's Register and approval of its regulations";

Resolution No. 1407 of the Government of the Republic of Lithuania of 12 November 2003 "Concerning establishment of the Legal Entities' Register and approval of its regulations"

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. VA-189 of 15 December 2004 "Concerning notice of additions/amendments to a legal entity's data in the Taxpayers' Register received from the legal entity";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. VA-95 of 17 May 2004 "Concerning approval of the procedure for assignment and use of taxpayers' identification numbers".

The legislation is available on the website of the Register of Legal Acts at www.e-tar.lt. In case of any amendments to the legislation, please see the acting edition of the document.