How to register as a taxpayer for VAT purposes and what documents are to be submitted?
How to register as a taxpayer for VAT purposes and what documents to submit
VAT registration application can only be submitted via Lithuania’s State Tax Inspectorate’s online service system Mano VMI, under section:
Services -> VAT payer registration, change of data -> VAT payer registration, change of data -> Fill in the application
Please note that foreign taxable persons and foreign natural persons must first register (if not already registered) in the Register of Taxpayers by submitting Form FR0227 (for foreign taxable persons), or Form REG812 (for foreign natural persons).
Application for registration into Register of Taxpayers can be submitted:
- Electronically, using Mano VMI;
- By submitting the hard copy of the Forms (FR0227 or REG812), which are available at the State Tax Inspectorate website: https://www.vmi.lt/evmi/formos.
For information on how to become a user and log in to My STI, please see here.
A copy of the certificate of registration in a foreign country, or an extract from the register where the respective file is kept must be submitted together with the duly completed application Form FR0227.
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 the applications (form FR0227 and/or VAT registration application) are submitted by a person authorized by the foreign taxable 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.
If the applications (form FR0227 and/or VAT registration application) are submitted by a fiscal agent appointed by the foreign person (in case of registration for VAT purposes by a foreign legal person established outside of EU), the power of attorney of the foreign taxable person certified by a notary public, and documents specified in the procedure and requirements for the appointment of a fiscal agent of a foreign taxable person approved by Order No 221 of the Minister of Finance of the Republic of Lithuania of 4 July 2002 must be submitted together with the application forms.
The decision on registration in the Register of Taxpayers is taken within 5 working days after receiving the application Form FR0227.