The value added tax in Lithuania falls under the law with the same name which was introduced in 1960 and which underwent under several modifications over the years. The last amendment to the Value Added Tax Act was brought in 2026. Our company formation agents in Lithuania can offer more information on the VAT.
| Quick Facts | |
|---|---|
| We offer VAT registration services | yes |
Standard rate | 21% |
Lower rates | 12%, 5%, 0% |
| Who needs VAT registration |
entities that supply goods and services in Lithuania, both resident and non-residents entities
|
| Time frame for registration | approximately 10 business days |
| VAT for real estate transactions | 21% (charged for the sale of a new property) |
| Exemptions available | applies as per the rules of the Law on VAT (Articles 20-33) |
| Period for filing |
on the 25th of the month (on a monthly basis or bi-annual basis) |
| VAT returns support | yes |
| VAT refund | yes, applicable for both individuals and companies |
| Local tax agent required | no |
| Who collects the VAT | the State Tax Inspectorate |
| Documents for VAT registration | the articles of association of the company, the commercial register extract, the VAT certificate (the latter is necessary for foreign companies applying for a VAT number in Lithuania) |
| VAT number format | LT, followed by a combination of 9 digits of 12 digits |
| VAT de-registration situations | it is possible (the company stops its commercial activities, the value of the goods sold in a financial year was below EUR 35,000 for foreign entities involved in distance trade, the company enters the liquidation procedure or it is reorganized) |
Table of Contents
What are the services you offer in connection to VAT registration in Lithuania in 2026?
Our team of specialists in company formation in Lithuaniacan provide, besides company registration services, VAT assistance. Our consultants will:
- inform you whether you need to register for VAT or not;
- present the documentation you need to submit for VAT registration, and the procedures that must be followed;
- if you choose to be legally represented by our team, we will sign the power of attorney, which will offer us the right to complete VAT registration in your name;
- our team will gather and submit the documentation, will address the Lithuanian tax authority, etc.
Do you charge fees for VAT registration in Lithuania in 2026?
Yes, if you will book the services of our team, please mind that we will charge fees for our services. VAT registration services represent optional assistance (our basic services refer to company formation in Lithuania), for which we charge separate fees.
What are your fees for VAT registration in 2026?
Clients who will contact us for VAT registration in 2026 will pay a fee of EUR 150.
What rules of law regulate VAT in Lithuania?
Lithuania is a member state of the European Union (EU), therefore, its national legislation applies the EU Directives. The main rules of law are highlighted in the list below:
- Law on Value Added Tax;
- The Council Directive of 28 November 2006 No. 2006/112/EC;
- The Council Directive of 5 October 2006 No. 2006/79/EC;
- The Council Directive 2009/132/EC, etc.
Where can I register for VAT in Lithuania?
The procedure is completed with the Lithuanian State Tax Inspectorate, the same institution whereLithuanian based companiescomplete their tax registration and tax compliance obligations.
What is the structure of the VAT number in Lithuania?
The structure of the VAT number is comprised of 2 letter (LT – the identification letters of Lithuania) plus a combination of 9 or 12 digits.
What are the main categories of companies that can become VAT payers in Lithuania?
Taxable entities that develop commercial activities on the Lithuanian territory can be charged with the VAT regardless if they are incorporated in Lithuania or elsewhere. However, the formalities that they have to comply with can differ based on the country of residence. Concerning the tax residency, there can be 3 main categories of companies, as follows:
- companies incorporated in Lithuania, developing commercial activities in Lithuania and in other countries;
- companies incorporated in member states of the European Union (EU), developing commercial activities in Lithuania;
- non-EU based companies, developing commercial activities in Lithuania.
We invite you to watch a short presentation on VAT in Lithuania:
In what situations should an economic operator register for VAT?
The obligation for VAT registration in Lithuania can appear in specific situations that are prescribed by the Lithuanian tax law, as well as the EU’s directives of VAT. Some of the main scenarios are presented below:
- VAT registration is necessary when an entity imports goods into Lithuania from outside the European Union (EU);
- the procedure is mandatory when selling or buying goods on the Lithuanian market;
- one has to register when the activity of the company is to sell goods from Lithuania which are sold to other markets;
- the purchase of goods from other EU member states can lead to VAT registration in Lithuania;
- holding products in consignment or as inventory on the Lithuanian territory;
- those who want to open a company in Lithuania as an e-commerce business are also required to register for VAT;
- the same applies to foreign companies selling goods on the internet to Lithuanian consumers.
What documentation must I provide in order to register for VAT in Lithuania?
According to the law, it is necessary to complete this procedure with minimum 3 days before starting any taxable activity. Companies must submit the following documentation:
- the company’s VAT certificate, issued by the country where the company is registered;
- the company’s incorporation papers (the articles of association, for corporate entities);
- an extract from the Commercial Register operating in the country of origin.
Is it required to appoint a tax representative?
EU companies in Lithuania are not required to appoint a tax representative in Lithuania when starting trading here. On the opposite side, non-EU based companies must appoint a tax representative, as per the rules of the EU VAT Directives, unless exemptions apply.
When do I need to complete mandatory VAT registration?
In general, VAT registration in Lithuania is mandatory only after the income obtained from business activities was above EUR 45,000 on a financial year.
What are the VAT compliance requirements in Lithuania?
The tax period in Lithuania is the calendar month. However, the possibility of paying the VAT on a quarterly basis is also available for specific categories of taxpayers.
In the infographic below, you can find out the main requirements you must follow for VAT registration in Lithuania in 2026:
What are the rates of the VAT in Lithuania in 2026?
The following VAT rates apply in Lithuania at the moment:
- the standard rate which applies to most products and services is established at 21%;
- a reduced rate of 12% applies to goods and services like local transport and tourism services;
- a reduced rate of 5% applies to pharmaceutical products and medical equipment;
- a 0% rate applies to the import and export of intra-community products and international transport activities.
Can I obtain VAT refunds?
Yes, taxable entities that pay VAT can be entitled to VAT refunds. The situations and the manner in which VAT refunds can happen in the EU are regulated by the EU laws. The laws below establish the procedures for VAT refunds for entities established outside the EU. Our consultants in company formation in Lithuania can provide in-depth information on the tax rules deriving from the following:
- Council Directive 2008/9/EC of 12 February 2008;
- Council Directive 2010/66/EU of 14 October 2010.
For accounting services related to the VAT and assistance in setting up a company in Lithuania, please contact our local company registration representatives.