Registration / deregistration / change of data of the farmers covered by the compensatory VAT rate scheme

Service name

Registration/Deregistration of the farmers covered by the compensatory Value Added Tax (hereinafter — VAT) rate scheme.

Service recipients

Farmers covered by the compensatory VAT rate scheme.

Service description

Natural persons may be registered as famers covered by the compensatory VAT rate scheme when:

- total amount of earnings from activities during the past 12 months is not larger than 45 000 EUR;

- total amount of earnings of all economic partners (over the past 12 months) does not exceed 45 000 EUR;

-  the total value of the goods (except new vehicles and excisable goods) which natural person alone or together with his farm partners purchased from the other EU Member States during last calendar year did not exceed 14 000 EUR and is not going to exceed this limit during current year;

- the person and his partners are not registered as VAT payers;

- held registered land area is not more than 7 ha.

Natural Persons may be deregistered from the famers covered by the compensatory VAT rate scheme voluntarily or on the initiative of the Tax Administrator in case it is determined that the farmer no longer meets the requirements set out in Article 97 of the Republic of Lithuania Law on Value Added Tax or the farmer dies or is declared dead according to the procedure prescribed by the law.

Service provision length

3 working days, counting from the next day of the application submission day.

Application form

Form REG815, Application for registration/deregistration of the farmers covered by the compensatory VAT rate scheme

Documents to be submitted

Application for registration/deregistration of the farmers covered by the compensatory VAT rate scheme (REG815).

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 Tax;

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. 179 of 26 June 2002 "Concerning the rules for the registration/deregistration of the farmers covered by the compensatory VAT rate scheme".

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.