Issue of the value added tax (hereinafter — VAT) payer certificates

Name of the service

Issue of the value added tax (hereinafter — VAT) payer certificates.

Recipients of the service

VAT payers.

Description of the service

VAT payers may refund the VAT paid for different goods and services acquired in other countries. To this purpose, a certificate evidencing registration of the entity as a VAT payer in Lithuania is issued. Certificate is valid for one calendar year.

Service provision term

3 working days from the date of submission of the application.

Documents to be submitted

- Free-format application stating the following:

* Name/name and surname of the VAT payer;

* VAT identification number;

* Address of the registered office/permanent place of residence of the VAT payer (if a natural person);

* telephone, e-mail address;

* name of the main economic activities carried out;

* financial year for which the VAT refund is requested;

* name(s) of the state(s) from which the VAT will be recovered;

* requested number of copies of the certificate;

* preferred means of receipt of the certificate (personal collection at the county state tax inspectorate or by mail (through a postal service provider)).

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

Service provision methods

By electronic means via My STI area of the State Tax Inspectorate portal, directly, by mail.

Service provider

County State Tax Inspectorates.

Supervisor of the service

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.

Legislation

Republic of Lithuania Law on Tax Administration;

Republic of Lithuania Law on Added Value Tax;

Order No VA-131 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 9 July 2004 "On the Certificate Evidencing Registration of the Value Added Tax Payer".

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.