Who can apply to register foreign taxable persons as taxpayers for VAT purposes in Lithuania
Who can apply to register foreign taxable persons as taxpayers for VAT purposes in Lithuania
If the foreign taxable person is located outside the territory of the EU, then the application to register as a taxpayer for VAT purposes must be submitted by a branch office located in Lithuania. If there is no branch office, then the application must be submitted by a fiscal agent appointed by the foreign taxable person.
Please note that Norway is the only non-EU country whose foreign legal persons can register as taxpayers for VAT purposes in Lithuania without a fiscal agent.
If the foreign taxable person is located in another Member State of the EU, then the application to register as a taxpayer for VAT purposes must be submitted by the foreign taxable person himself/herself, or by a person authorized by the foreign taxable person.