When foreign taxable persons are not required to register as taxpayers for VAT purposes in Lithuania

Foreign persons are not required to register as taxpayers for VAT purposes in Lithuania if they only carry out the following economic activities in Lithuania:

  • supply goods and/or services which are exempt from VAT under Chapter IV of Republic of Lithuania Law on Value Added Tax (hereinafter referred to as “Law on VAT”);
  • supply goods and/or services which are not subject to VAT under Law on VAT;
  • supply goods and/or services which are subject to a 0% VAT rate under Law on VAT. This provision does not apply to supplies of goods which are removed from the territory of the EU in accordance with the provisions of Article 41 of Law on VAT, goods supplied to another Member State of the EU in accordance with the provisions of Article 49 of Law on VAT, and certain cases relating to international trade, i.e. when goods are supplied in accordance with the provisions of Article 53 (1)(1)(2)(5)(6) and Article 53(5), (6) and (10) of Law on VAT;
  • supply goods and/or services for which the VAT liability falls on the customer, in accordance with the provisions of  Article 95(2), (3) and (4) of Law on VAT.

Foreign persons are not required to register as taxpayers for VAT purposes in Lithuania for purchases of goods from another Member State of the EU, if:

  • the goods purchased from another  Member State of the EU (other than the Member State in which the foreign person is registered as a taxpayer for VAT purposes) are immediately supplied by that person to a Lithuanian VAT payer who is obliged to calculate and pay VAT to the budget on the sale of those goods;
  • the purchase is of goods exempt from VAT in Lithuania;
  • the purchase is of a new vehicle or goods  subject to excise duty;
  • VAT paid on the purchased goods may be recovered in accordance with the procedure laid down in Chapter XIII of Law on VAT;
  • goods are purchased from the EU for activities for which no deduction is available, and the value of the purchased goods does not exceed EUR 14,000 per calendar year (excluding goods exempt from VAT; goods subject to a 0% VAT rate under Articles 43, 44 and 47 of Law on VAT).