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.