Registration of the taxpayers for VAT, change of data of VAT taxpayers

Service name

Registration of the taxpayers for Value Added Tax (thereinafter —VAT), change of data of VAT taxpayers.

Service recipients

Lithuanian and foreign legal and natural entities, investment funds without legal status.

Description of the service

Lithuanian taxable persons, engaged in any kind of economic activity, must submit an application to register for VAT if:

- supply goods and/or services in Lithuania, and total annual (last 12 months) received remuneration amount is greater than 45 000 EUR;

- the same individuals (alone or together with other persons) control several legal persons and total received or receivable remuneration amount of all controlled persons and their own for economic activities, supplied goods and/or services during last year (12 months) exceeded 45 000 EUR despite the fact that received or receivable remuneration amount of any person or part of them is less than prescribed 45 000 EUR.

Foreign persons (persons from other Member State or territory outside the European Union territory) in Lithuania must register for VAT since the beginning of economic activity (regardless of prescribed 45 000 EUR remuneration), if they supply goods and/or services (place of supply is the territory of the country), except cases when goods and/or services are not the subject to VAT or they are subject to 0% VAT rate.

Persons (Lithuanian and foreign taxable persons who carry out economic activities, farmers who are subject to the VAT compensation scheme, and legal persons who are not taxable persons) who are not required to be and (or) are not registered as VAT payers, in Lithuania from other EU Member States purchase goods (other than a new vehicle or excisable goods), which value in the previous calendar year was more than 14 000 EUR, and is prescribed that in current calendar year the value of such goods will be more than 14 000 EUR.

Foreign persons, engaged in distance trade, must register for VAT, if the value of supplied goods to the Republic of Lithuania (excluding VAT paid in another Member State) during previous calendar year or current calendar year exceeded 35,000 EUR.

It should be noted that in 2015 the obligation to register for VAT regarding distance trade occurs when the value of supplied goods (excluding VAT paid in another Member State) to the Republic of Lithuania in 2014 exceeded 36,203 EUR (i.e. 125 000 Lt) or in 2015 exceeded 35,000 EUR (this limit is not applied in case of  excise goods supply).

Only taxpayers registered in Taxpayer Register can be registered for VAT.

In case of the data change of controlled by individual persons or controlling persons, Lithuanian or foreign persons must submit application with updated data.

Service provision length

3 working days from the date of receipt of additionally submitted and/or updated data and/or documents.

Application form and submission term

Application to register for VAT/deregister from VAT payers/add/change register data, form FR0388.

Individuals that register for VAT on mandatory basis, must submit the application immediately, when the obligation to register for VAT appears. Voluntary registrants - no later than 3 working days before preferred VAT registration date.

Documents to be submitted

- Application to register for VAT/deregister from VAT payers/add/change register data, form FR0388;

- power of attorney if the Application is being submitted by an authorised person.

Person, authorised by foreign person must submit original power of attorney and translation to Lithuanian, certified by interpreter.

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;

Republic of Lithuania Law on Value Added;

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. 178 of 26 June 2002 "Concerning the rules for registration/deregistration for VAT taxpayer".

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.