2.Registration / deregistration / change of data of foreign legal entities activity in the Register of Taxpayers

Service name

Registration/deregistration/change of data of foreign legal entities activity in the Register of Taxpayers.

Recipients of the service

Foreign legal entities.

Description of the service

Foreign legal entities must register themselves in the Register of Taxpayers when they intend to carry out or carry out activities and/or have tax obligations in the Republic of Lithuania. When a foreign legal entity completes its activities in the territory of the Republic of Lithuania according to all the natures of its activity, such the entity can be deregistered from the Register of Taxpayers. In case of change of the data of a foreign legal entity they must be adjusted in the Register of Taxpayers.

Application form and submission deadline

Form FR0227 (including annexes) of an application of a foreign legal entity to register in/deregister from the Register of Taxpayers.

Form FR0227 (including annexes) shall be submitted no later than within 5 working days from the date of starting-up operation in Lithuania, registration of rights in rem in immovable property in the Real Property Cadastre and Register of the Republic of Lithuania or data change or supplement.

Methods used to provide the service

Electronically via the field My STI of the Internet portal of State Tax Inspectorate, directly, by post.

Service provider

County divisions of State Tax Inspectorate.

Service guide

Further information on service guide can be obtained by telephoning Tax Information Centre (hereinafter referred to as TIC).

Legislation

The Law of the Republic of Lithuania on Tax Administration;

The Resolution No 1059 of the Government of the Republic of Lithuania of 6 September 2000 "Regarding establishment of the Register of Taxpayers and approval of the provisions thereof";

The Order No VA-95 of the Head of State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 17 May 2004 "Regarding assignment of taxpayer's identification number and approval of the description of the application procedure";

The Order No VA-52 of the Head of State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 14 June 2005 "Regarding registration/deregistration of a foreign legal entity in/from the Register of Taxpayers".

The legislation is available in the website of the Register of Legal Acts www.e-tar.lt/. In event of change of the legislation, please see the version of the document as amended to date.

 

FailasAn application of a foreign legal entity to register in the Register of Taxpayers
FailasAn application to deregister a foreign legal entity (FR0227)
FailasAn application to change the data of a foreign legal entity
FailasElectronic registration/change of data/deregistration of taxpayers in/from the Register of Taxpayers