When foreign units are required to register in the Register of Taxpayers for corporation tax purposes

When foreign units carry out economic activities in the territory of Lithuania through a permanent establishment, they are required to register in the Register of Taxpayers within 5 working days from the commencement of the activities (the date of concluding the first transaction).

When foreign units receive income sourced in Lithuania other than through a permanent establishment, they are not required to register as taxpayers. Corporate income tax liability falls on Lithuanian entities, permanent establishments or residents who paid out such income.

For information on how to register in the Register of Taxpayers, please see here.