When to submit the application to register as a taxpayer for VAT purposes

When foreign taxable persons are required to register as taxpayers for VAT purposes in Lithuania, the application must be submitted immediately as soon as the obligation arises.

When foreign taxable persons want to register as taxpayers for VAT purposes in Lithuania voluntarily, the application must be submitted no later than 3 working days prior to the date from which the applicant wants to be registered as a taxpayer for VAT purposes.

When foreign taxable persons are required to register as taxpayers for VAT purposes in Lithuania but fail to do so, the obligation to submit VAT return, calculate and pay VAT in Lithuania still remains.