How foreign legal persons can register in the Register of Taxpayers

To register in the Register of Taxpayers, foreign legal persons must submit the duly completed Form FR0227 (Application to register/deregister in the Register of Taxpayers), available at: https://www.vmi.lt/evmi/formos.

Form FR0227 can be submitted in either of the following ways:

  • by using State Tax Inspectorate electronic services and logging in to the authorized electronic services platform My STI; or
  • by submitting the completed hard copy of the application directly* or by post to the State Tax Inspectorate division based in the territory where the permanent establishment of the foreign legal person is located, or the immovable property acquired (or taken over).

*Please note that it is not possible to arrive to the State Tax Inspectorate at this time due to the current COVID-19 pandemic situation.

The following must be submitted together with the completed Form FR0227:

  • a copy of the certificate of registration in a foreign country, or an extract from the register where the respective file is kept;
  • documents certifying ownership of the immovable property issued by the State Enterprise Centre of Registers, i.e. an extract from the Central Data Bank of the Real Property Register and Cadastre, or a loan/lease agreement with a natural person (when registering for immovable property tax purposes).

The documents submitted must be in written Lithuanian, in line with the norms of standard Lithuanian language. If the documents are in a language other than the official state language, they must be supported by a translation, signed and sealed by the translator.

A copy of the foreign person's registration certificate or extracts from the register where the respective file is kept must be legalized in accordance with national legislation procedures.

If Form FR0227 is submitted by a person authorized by the foreign person, the original copy of the authorization issued by the foreign person must be submitted with the application, together with its translation into Lithuanian. The translation must be certified by the translator.

The decision on registration in the Register of Taxpayers is made within 5 working days from receiving the application. If any additional documents are required, the decision is then made within 5 working days from the next working day after receiving the additional/revised data/documents.

For information on how to become a user and log in to My STI, please see here.