VAT registration in Lithuania 2026
If VAT registration is required abroad, the obligation in Lithuania may arise even before the first sale – for example, when moving stock to a local warehouse.
In this guide, you will find out when you need a Lithuanian VAT number, what the FR0227 and Mano VMI procedure looks like, what documents to prepare, and what to do after receiving the decision.
VAT registration in Lithuania
VAT registration in Lithuania – the most important information
A foreign legal entity first enters the Lithuanian Taxpayer Register and then submits an electronic VAT application.
Stages
FR0227 opens a tax profile and the actual VAT application is submitted by Mano VMI.
Decision deadline
VMI calculates it from receipt of a complete application and all required supplements.
Number format
LT prefix and nine or twelve digits.
Possible non-resident threshold
The obligation may arise from the first local act, regardless of its value.
When does a foreign company have to register for VAT in Lithuania?
Evaluate all company activities together. Reverse charging for a single service does not eliminate obligations arising from the storage, import, or sale of goods.
| Scenario | Likely effect | What to check before surgery |
|---|---|---|
| Warehouse in Lithuania | WNT of own stock and subsequent local sale may require an LT number. | Transport date, inventory owner, relocation directions and exceptions. |
| Local sales | The obligation may arise from the first delivery, especially in the case of B2C. | Customer status, location of goods and possibility of reverse charge. |
| Import via Lithuania | The number may be needed for the selected model for import and further sale. | Importer, EORI, customs document and right of deduction. |
| IDT or export from Lithuania | Registration may be required despite the 0% rate. | Buyer number, export proof and reporting. |
| Local service | The number may be needed if the Lithuanian buyer does not settle the tax. | Place of supply, customer status and basis for reverse charge. |
EUR 45,000 is not the general threshold for a non-resident
Each limit applies to a different mechanism. Do not combine the SVS threshold, WNT limit, and common B2C sales limit into a single rule.
SVS in Lithuania
An EU company needs an EX number active for Lithuania, a Lithuanian turnover limit and a total turnover in the EU up to EUR 100,000.
Selected WNTs
The limit applies narrowly and generally does not protect activities that qualify for the deduction. It does not cover new means of transport or excise goods.
B2C Sales in the EU
This is a common limit for qualifying distance sales and selected services, not a threshold for local sales from a Lithuanian warehouse.
Warehouse, import, B2C and delivery with assembly
Registration depends on the actual flow of goods and the person liable for settlement, not on the content of the trade contract itself.
Warehouse and fulfillment
An LT number may be required before the first shipment is transported. Also check for relocations handled independently by the operator or marketplace.
Import via Lithuania
Determine the importer, EORI, place of clearance, further use of the goods and method of settling import VAT.
B2C Sales
Local delivery from a Lithuanian warehouse usually requires a tracking number. Shipping from another EU country may be billed via OSS.
Delivery with assembly
If the Lithuanian buyer does not settle the tax in reverse charge, the foreign supplier may need to register.
Reverse charge, OSS, SVS and other exceptions
The lack of registration must be based on a specific legal basis and a complete list of transactions performed in Lithuania.
Reverse charge
It can cover standard B2B services and selected goods deliveries. It does not eliminate obligations arising from own inventory. Check reverse charge in Lithuania.
OSS
It can replace local registration only for B2C sales covered by the procedure. It does not account for domestic sales from a Lithuanian warehouse.
SVS
Applies to eligible EU companies with an active EX number. Non-EU entities cannot use this procedure.
Out of scope or exemption
The number may not be needed for activities outside Lithuanian VAT, exclusively exempt or for specific applications of the 0% rate.
How to obtain a VAT LT number? Step-by-step procedure
Seven steps lead from the analysis of the first activity to confirmation of the active number and billing period.
- Determine the basis and date of registration.Describe all flows of goods and services and indicate the first activity that may create an obligation.
- File FR0227Enter a foreign legal entity into the Lithuanian Taxpayer Register and attach a valid registration document.
- Gain access to Mano VMIConfirm representation, prepare a power of attorney and grant the appropriate authorizations to the person acting on behalf of the company.
- Submit an electronic VAT applicationto Mano VMI, indicating the reason, planned date and anticipated transactions.
- Attach evidence of your businessAttach contracts, orders, pro forma invoices, and warehouse, import, or service documents relevant to your model.
- Answer VMI questionsComplete information about inventory, transportation, customers, deduction, OSS, SVS or reverse charge.
- Check decision and numberConfirm registration date, LT number format, VIES activity and assigned settlement period.
FR0227, Mano VMI, EDS and i.SAF – various functions
First, you create a company tax profile, then obtain VAT payer status, and only after the decision do you start current reporting.
Taxpayer Register
This form is used to enter a foreign legal entity into the Lithuanian register. It does not yet grant PVM taxpayer status.
VAT registration
The portal handles the relevant application, authorizations, correspondence and responses to requests.
Declarations
Once registered, it is used to electronically file tax forms, including the FR0600.
Invoice registers
The i.MAS subsystem is used to transmit sales and purchase invoice data.
Documents for VAT registration in Lithuania
The package should confirm the company's identity, right of representation and actual or planned activity giving rise to VAT liability.
Formal documents
- form FR0227,
- a current extract or certificate from the register of entrepreneurs,
- a document confirming the right of representation,
- power of attorney, if a representative is acting,
- identity document of the representative,
- contact details of the person responsible for Lithuanian VAT,
- details of the fiscal representative, if required.
Evidence of activity
- description of the model and map of the flow of goods or services,
- contracts, preliminary contracts and orders,
- pro forma invoices and current invoices,
- warehousing or fulfillment contract,
- documents regarding WNT and WDT,
- import documents and EORI number,
- information about OSS, SVS or marketplace,
- expected turnover.
Warehouse and fulfillment
Address, contract with the operator, start date, ownership of the goods, directions of movement and possibility of relocation of the stock by the operator.
Import
Description and value of goods, country of origin, place of clearance, EORI, customs broker agreement, and further use. More: Import VAT in Lithuania.
Services
Contract or project, detailed description of the service, customer details and status, place of performance and the reason why the buyer does not settle the tax.
How long does VAT registration in Lithuania take and when should I submit the application?
Three business days is the decision deadline from the date of a complete application, not the guaranteed time of the entire procedure from the start of preparations.
Registration is mandatory
You submit the application as soon as the obligation arises. The lack of a number does not eliminate the obligation to calculate, declare, and pay VAT.
Voluntary registration
The application must be submitted no later than three business days before the planned start date of taxpayer status.
VMI Decision
If additions are required, the deadline starts again on the next business day after receiving the complete set of correct data.
What does a Lithuanian VAT number look like and how can I check it in VIES?
A VAT number is not the same as entering a foreign company into the Taxpayer Register. PVM status is established after a positive decision by the VMI.
Format
The LT prefix and nine or twelve digits. The number is used on invoices and in domestic and EU settlements.
Verification in VIES
Check activity before your first EU transaction and save the result with the date. Use official VAT number verification with VIES.
The number does not create a permanent place
An LT number alone does not constitute a Lithuanian company, branch, establishment, or permanent establishment for VAT purposes. Human and technical resources are assessed separately.
Power of attorney for VAT registration in Lithuania
A company from another EU country may submit an application itself or through an authorized person.
What should a power of attorney include?
- identification of the principal and proxy,
- submitting FR0227 and VAT application,
- access to Mano VMI, EDS and i.SAF,
- receipt of correspondence and responses to calls,
- handling of the declaration, if it is to be continued after registration.
The responsibility remains with the taxpayer
The representative performs activities within the agreed scope, but the company remains responsible for the completeness of the data provided, transactions and deadlines.
When is a fiscal representative needed in Lithuania?
If a non-EU entity does not have a Lithuanian branch or other local entity, the application is generally submitted by a fiscal representative established in Lithuania.
EU company
They can act alone or through a representative. Obtaining an LT number does not require a fiscal representative.
Non-EU company
If there is no Lithuanian unit, the representative submits the application and can maintain current FR0600, FR0564, i.SAF and contact with VMI.
Official exception
Norwegian businesses can currently register without a fiscal agent. However, they are still considered third-country entities for customs and SVS purposes.
What to do after VAT registration in Lithuania?
The LT number triggers ongoing obligations. Set them up before your first invoice and first reporting deadline.
Status and access
- confirm the registration start date,
- check the number in VIES,
- set the billing period,
- activate EDS and i.SAF.
Invoices and transactions
- configure the right rates,
- separate OSS from local sales,
- map WNT, WDT and import,
- establish numbering and corrections.
Reporting and control
- prepare FR0600 and FR0564,
- map i.SAF codes,
- establish zero payments and declarations,
- designate a VMI correspondence person.
Forms, fields and deadlines after registration
The details of monthly reporting remain in a separate guide so as not to confuse two different intentions.
Removal from the VAT register does not occur automatically
After completing the sale, submit the appropriate application and await VMI's decision. For effective deregistration, ensure that you submit the FR0600 and i.SAF forms.
The last declaration
The FR0600 is generally submitted within 20 days of deregistration. Please confirm the deadline and scope for your status.
What needs to be closed?
Remaining inventory, deduction adjustments, fixed assets, late invoices and overdue INT, IDT and imports.
The most common mistakes when registering VAT in Lithuania
Errors usually start before the application: in logistics, the obligation date, or the assumption that one procedure will settle the entire model.
Obligation and date
- waiting for 45,000 EUR,
- sending the goods before the number,
- adopting the planned date as the decision date,
- OSS used for own backup.
Application and documents
- omission FR0227,
- general description of the activity,
- lack of contracts and proof of flow,
- inconsistent data in attachments.
Representation and implementation
- no power of attorney,
- confusing the representative with the fiscal agent,
- no access to EDS and i.SAF,
- no process after assigning the number.
VAT registration in Lithuania 2026 – the most important conclusions
For ordinary non-residents, the obligation may arise from the first local transaction. The €45,000 threshold has limited application and does not replace model analysis.
Establish obligation
Check warehouse, transport, importer, customer, reverse charge, OSS and SVS.
Prepare two stages
First the FR0227 and tax profile, then the electronic VAT application in Mano VMI.
Start billing
After your decision, configure invoices, EDS, i.SAF, VIES, declarations and payments.
VAT Registration in Lithuania 2026 – Questions and Answers
Frequently asked questions about the obligation, thresholds, FR0227, documents, registration time, LT number and fiscal representative.
Not always. Registration may be required for locally taxable transactions, ICT, warehousing, import, IDT, or export. It may not be required for qualifying reverse charge, OSS, or SVS.
Not as an automatic protection. A regular non-resident may be subject to registration from the first transaction. The limit is relevant, among other things, for the SVS procedure with an EX number.
FR0227 is used to register a foreign legal entity in the Lithuanian Taxpayer Register. It is not yet a proper application for a Lithuanian VAT number.
After being entered in the Taxpayer Register, the relevant application is submitted electronically via Mano VMI in the part concerning the registration of the PVM taxpayer.
VMI issues a decision within three business days of receiving a complete application. If the office requests additional information, the deadline re-starts upon receipt.
The number has the prefix LT and nine or twelve digits.
Not only because of registration. It can act independently or through a proxy.
Generally, yes, provided there is no Lithuanian entity. The official exception currently applies to entrepreneurs from Norway.
Only for qualifying sales recorded in OSS. Does not account for warehouse, WNT of own inventory, imports, or regular domestic sales.
No. A VAT number alone is not sufficient to establish a fixed establishment. A separate analysis of the human and technical resources is required.
This text is for informational purposes only and does not replace an individual tax analysis. When registering for VAT in Lithuania, it is important to verify the taxpayer's status, place of taxation, date of first transaction, proper registration procedure, required documents, representation, and obligations following the issuance of an LT number.
