When does an application for registration as a taxpayer for VAT purposes have to be submitted?

When a foreign taxable person must register as a taxpayer for VAT purposes in Lithuania, an application shall be submitted immediately as soon as the obligation arises.

When a foreign taxable person voluntarily registers as a taxpayer for VAT purposes in Lithuania, an application shall be submitted not later than 3 working days before the date from which the applicant wishes to be registered as a taxpayer for VAT purposes.

When a foreign taxable person must register as a taxpayer for VAT purposes in Lithuania, but fails to do so, the obligation to calculate, declare and pay VAT in Lithuania shall continue to exist.