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VAT Registration Guide

VAT Registration in Lithuania

Everything you need to know about Lithuania VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

21%
Standard VAT Rate
1–3 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
EUR
Currency

Lithuania VAT Overview

Lithuania administers VAT through the State Tax Inspectorate (VMI). The standard rate is 21%, with reduced rates of 9%, 5%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Lithuania. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Lithuania warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Lithuania customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Lithuania

Not required. English-speaking administration.

Filing Requirements

Filing Frequency
→Monthly
Intrastat Thresholds
Arrivals€550,000
Dispatches€300,000
VAT Number Format
LT + 9 or 12 digits (e.g. LT123456789 or LT123456789012)

Key Rules in Lithuania

•Fastest VAT registration in Baltic States
•Vilnius growing as fintech and startup hub
•i.MAS electronic accounting system
•SAF-T implementation in progress
•Gateway to Latvia, Estonia, and Nordic markets

Penalties for Non-Compliance

Late Filing
Up to 10% of tax due
Late Payment
0.03% per day
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