Lithuania VAT Registration and Compliance Guide

Introduction to VAT in Lithuania

VAT in Lithuania is called PVM -- Pridėtinės vertės mokestis. VMI (Valstybinė mokesčių inspekcija), the State Tax Inspectorate, runs it. Lithuania joined the EU in 2004 and switched to the euro on January 1, 2015. Both matter for your compliance. EU membership means the full EU VAT framework applies: the VAT Directive, OSS, IOSS, VIES -- all of it. Eurozone membership means your returns and invoices are in EUR. And here's the thing that catches a lot of newcomers off guard: Lithuania has been mandating structured invoice data from all VAT-registered businesses since October 2016, nearly a decade before most EU peers made a move in that direction. That system is called i.SAF -- Lithuania's monthly invoice journal requirement. Every month, every VAT-registered business submits an XML file listing every invoice they issued and received. VMI uses that data to pre-populate your return and cross-check your numbers against your counterparties'. If your supplier declares output VAT on an invoice to you, and you don't declare the corresponding input VAT, VMI sees it immediately. The cross-matching is automated. It's not a slow audit process -- it's a live data reconciliation. You manage everything through i.VMI (ivmi.lt) -- registration, monthly i.SAF submissions, VAT returns, refund claims, VMI correspondence. The portal needs a Lithuanian electronic signature or your authorised representative's credentials. It's primarily in Lithuanian. Non-resident businesses almost universally work through a Lithuanian tax adviser or fiscal representative, and that's not a commentary on language skills -- it's just that managing two monthly deadlines per period in a foreign administrative system is a lot to absorb without local support. This guide covers Lithuania's three positive VAT rates, the €45,000 registration threshold, the LT-prefix VAT number format, fiscal representative rules, the i.SAF monthly obligation, return mechanics, and the ongoing PEPPOL e-invoicing rollout. Whether you're a Lithuanian business getting close to the threshold or a non-EU digital platform with Lithuanian B2C customers, here's what VMI expects.

VAT Rates in Lithuania

Category	Rate	What It Covers	Key Notes
Standard rate	21%	Most commercial transactions: professional fees, SaaS, cloud platforms, digital advertising, electronics, retail, clothing, vehicles, construction, non-residential real estate, hospitality. If it doesn't fall under a reduced rate or exemption, it's 21%.	Default rate for all commercial activity. Applies equally to goods sold to Lithuanian customers and digital services consumed in Lithuania. When in doubt, it's 21% until you can prove otherwise.
Reduced rate (9%)	9%	Books and publications (physical and digital -- Lithuania aligned these in 2019), newspapers and magazines, scheduled passenger transport by bus and rail, hotel and accommodation services, live cultural and entertainment events, some food heating services.	Digital books get the same rate as print -- Lithuania moved faster than most EU countries on this. Passenger transport at 9% covers scheduled domestic routes only. Check VMI guidance for services on the boundary with the 21% rate. It's not always obvious.
Reduced rate (5%)	5%	Specific medicines and medical devices listed in ministerial orders, assistive technology for disabled persons.	Narrow list. A medicine or device only qualifies at 5% if it's on the VMI-approved schedule. Not on the list? It's 21%. Verify each product individually -- don't assume a pharmaceutical category gets the reduced rate.
Zero rate / Exports	0%	Goods exported outside the EU, intra-EU B2B supplies to VAT-registered buyers, international passenger and freight transport, supply of ships and aircraft for commercial use.	Full input VAT recovery on costs for zero-rated supplies. Intra-EU B2B zero-rating requires the buyer's valid EU VAT number -- VIES-verified at invoicing time. No valid number means you charge 21% Lithuanian VAT. That's your liability, not the customer's.
Exempt	Exempt	Financial services (lending, deposits, securities trading), insurance, most healthcare, education, social services, residential property lettings, postal services, gambling.	Being exempt isn't the same as being zero-rated. Input VAT on costs for exempt supplies isn't recoverable. Mixed taxable/exempt businesses calculate a partial deduction ratio. This directly reduces what you get back on your costs -- model it carefully.

Lithuania VAT - Standard, Reduced, and Zero Rates

Lithuania VAT at 21% is the default for the vast majority of commercial transactions. Professional services, SaaS, cloud infrastructure, digital advertising, retail goods, electronics, vehicles, hospitality, non-residential real estate: all 21%. The 9% rate applies to books (including digital -- Lithuania aligned print and e-book rates in 2019, ahead of most EU countries), newspapers, scheduled domestic passenger transport, hotel accommodation, and live cultural events. The 5% rate is narrow: only specific medicines and medical devices on the VMI-approved ministerial schedule. Don't assume adjacent healthcare products qualify. Check the list. Zero-rated exports require documentation. Goods leaving EU territory are zero-rated -- but only if you have the customs export declaration confirming they actually left. No documentation, and the VMI reclassifies the supply at 21%. Your problem to fix. For intra-EU B2B supplies, zero-rating requires the buyer's valid EU VAT number, VIES-verified at the time of invoicing. And VIES verification isn't a one-time onboarding check -- do it per invoice cycle for active customers. A number that was valid in January may not be valid in March. Exempt categories -- financial services, insurance, healthcare, education, social services, residential lettings, postal services -- don't charge output VAT, and input VAT on exempt supply costs isn't recoverable. Businesses with mixed taxable and exempt activity calculate a partial deduction ratio (proporcingumo metodas) based on taxable-to-total turnover. Exempt activity doesn't just cut your output VAT -- it directly reduces what you recover on your costs. Work that out before you structure any significant exempt activity into your model.

VAT Registration Threshold in Lithuania

For local businesses

Lithuanian-resident businesses must register when taxable turnover in any rolling 12-month window crosses €45,000. Lithuania uses a rolling window, not a calendar year. Cross €45,000 in any consecutive 12-month period and you're required to register. Voluntary registration is available below that threshold -- and it's worth considering if you have significant VAT-bearing startup or capital costs. Recovering input VAT on those costs can be a real cash flow benefit even before mandatory registration kicks in.

For remote sellers

EU businesses selling B2C goods cross-border to Lithuanian consumers fall under the pan-EU €10,000 distance selling threshold. Below €10,000 in total EU B2C sales: charge your home country VAT. Above €10,000: use the EU OSS scheme (one consolidated return in your home country) or register individually in each relevant EU country. For most EU goods sellers, OSS is the obvious choice. It replaces a stack of country-by-country registrations with a single return. Register for OSS before you cross the threshold -- not after.

For remote digital services

Same €10,000 pan-EU threshold applies to electronic services, broadcasting, and telecoms. EU businesses below the threshold: charge home country VAT. Above: OSS or individual registration. Non-EU businesses have no threshold at all -- you register from your first taxable Lithuanian B2C supply. Non-EU businesses can use the non-Union OSS (register in any EU member state) or register directly in Lithuania. Direct Lithuanian registration requires a fiscal representative in most cases and is operationally heavier than non-Union OSS if you have multiple EU exposures. Think about this before your first sale goes through.

Who Must Register for VAT in Lithuania

Registration is mandatory for: Lithuanian-resident businesses crossing €45,000 taxable turnover in a rolling 12-month window; EU businesses above the €10,000 pan-EU B2C threshold (unless using OSS); non-EU businesses making Lithuanian-place-of-supply taxable transactions from the first supply; businesses importing goods into Lithuania for domestic resale; platform operators deemed suppliers under EU digital economy rules; and Lithuanian-established businesses receiving reverse-charge services from non-established providers at a scale that triggers registration review.

VAT Lithuania Registration for Resident and Non-Resident Businesses

VAT Lithuania registration for Lithuanian residents goes through i.VMI with your electronic signature. VMI processes it within a few business days and issues your PVM mokėtojo kodas -- your LT-prefix VAT payer code. The effective date is set to your first taxable supply, not your application date. So if you've already made taxable supplies before applying, your registration is backdated. Outstanding i.SAF submissions and PVM declarations for those earlier periods become due immediately when the registration is confirmed. Don't let this catch you by surprise. For non-EU businesses, Lithuanian VAT registration requires full documentation, a fiscal representative appointment, and a longer review by VMI's non-resident registration unit. Budget four to six weeks with a complete application. Start the process before your first Lithuanian taxable invoice -- not after. VMI may ask for additional information about your supply type and expected volume. The more complete your initial submission, the faster the review goes. VAT Lithuania de-registration isn't automatic when you stop making Lithuanian supplies. You submit a formal application to VMI. They review your open return periods, any outstanding refunds, and the completeness of your i.SAF history before confirming the de-registration. For businesses registered several years, this review can take several weeks. Submit the application early. Don't assume cessation of activity equals cessation of obligations.

VAT Number in Lithuania

Lithuania's VAT identifier is the PVM mokėtojo kodas. LT followed by 9 digits for legal entities, or LT followed by 12 digits for individual taxpayers (sole traders and natural persons). Legal entity example: LT123456715. Individual example: LT123456789012. LT is Lithuania's EU VAT country code -- it appears on VIES, on all Lithuanian tax invoices for B2B cross-border transactions, and in EC Sales List submissions. Before zero-rating any intra-EU supply to a Lithuanian buyer, check their number on VIES (vat.ec.europa.eu) and keep the verification result with the invoice.

VAT Number Lithuania -- LT Format and VIES Verification

VAT Number Lithuania is always LT + 9 digits (legal entities) or LT + 12 digits (individuals). The digits map to Lithuania's business registration number or personal identity code. VIES queries VMI's registry in real time -- enter the full LT-prefix number at vat.ec.europa.eu and get an instant confirmation of active status and the registered entity name. Run the check at the invoice date and retain the result. If the number was valid when you invoiced and later goes inactive, you're protected -- you acted on correct information at the time. But a VIES check from three months ago doesn't cover you on today's invoice. VMI also maintains a public taxpayer registry at vmi.lt showing registration status, registration date, and any active insolvency proceedings. For a new customer relationship or a large intra-EU supply, the VMI registry gives you more context than VIES alone. A business active on VIES but in bankruptcy proceedings visible in the VMI registry is a different risk profile. Worth knowing before you extend significant credit on a zero-rated invoice.

Lithuania VAT number Assignment and Registration Confirmation

Lithuania VAT number is issued in VMI's registration confirmation letter (pranešimas apie PVM mokėtojo registravimą). The letter shows your LT-prefix code, the registration effective date, and your assigned filing frequency -- monthly in most cases. Keep this document. It's your primary evidence of Lithuanian VAT registration for counterparties who ask to verify your status. Your LT-prefix code goes on every Lithuanian tax invoice you issue and in every i.SAF file you submit. Lithuania VAT number changes happen when a legal entity merges, restructures, or changes its registration basis. The old LT code goes inactive and a new one is issued. When that happens: update your invoicing system immediately, notify all existing Lithuanian suppliers and customers, and verify the new code is live on VIES before issuing anything under it. An invoice carrying a deactivated LT code is non-compliant. Your customer can't recover input VAT on it, and it'll flag in their i.SAF cross-check within days.

VAT Registration Procedure in Lithuania

Lithuanian-resident businesses register through i.VMI with their electronic signature (Elektroninis parašas) or Mobile Signature. Submit the form online, VMI reviews it, and your PVM code arrives within a few business days. For non-resident businesses, you need:

• Certificate of incorporation or equivalent business registration document from your home country -- in Lithuanian or with a certified translation
• Evidence of taxable supply activity in Lithuania: contracts, invoices already issued, shipping records, or platform transaction data showing Lithuanian B2C sales
• Fiscal representative details -- their name, Lithuanian address, Lithuanian entity registration number, and a notarised power of attorney (įgaliojimas) authorising them to act with VMI on your behalf
• Bank account details for any VAT refund payments -- a Lithuanian or EU euro-denominated account works best
• Description of your Lithuanian taxable supply types and estimated annual turnover. VMI may request additional documentation for non-standard or complex supply structures

VAT Number Lithuania confirmation takes three to five business days for Lithuanian-resident entities with complete applications, and two to four weeks for non-residents. Don't issue Lithuanian tax invoices until your LT-prefix code is active and confirmed. An invoice issued before registration is confirmed carries a VAT code that doesn't yet exist in VMI's system. Your customer's i.SAF submission will flag the discrepancy immediately -- because their i.SAF cross-checks against yours, and yours doesn't exist yet.

Tax Representative in Lithuania

EU businesses registering for Lithuanian VAT don't legally need a fiscal representative. They can register and manage compliance through i.VMI directly, using a Lithuanian electronic signature or an authorised Lithuanian tax adviser. But in practice, most EU businesses use local support -- i.VMI is in Lithuanian, VMI correspondence is in Lithuanian, and managing monthly i.SAF XML submissions alongside PVM declarations and EC Sales Lists from outside Lithuania is operationally heavy without someone local handling the mechanics. Lithuania's VAT law requires non-EU businesses without a Lithuanian establishment to appoint a fiscal representative in most cases. The representative handles VMI registration, monthly i.SAF submissions, FR0600 returns, EC Sales List filings, refund applications, and VMI correspondence. The representative's liability is primarily procedural -- they can face penalties for failures in managing the mandate, but the underlying VAT liability sits with the registered foreign business. Reputable Lithuanian fiscal representatives do their own due diligence before accepting a non-resident mandate. They're not going to take on a problematic client just because you're paying. Picking the right fiscal representative matters. A general accounting practice focused on Lithuanian SMEs may not have the cross-border VAT expertise your situation needs -- especially for i.SAF submission mechanics in specific supply types or complex intra-community transaction patterns. Ask about their non-resident client count, their i.SAF submission track record, and their familiarity with your supply category before signing anything.

VAT E Invoices in Lithuania

Lithuania's e-invoicing has two distinct layers. First, B2G -- mandatory structured e-invoicing for public procurement suppliers has been in place since 2019 under EU Directive 2014/55/EU. Government entities, municipalities, state hospitals, state universities, and state-owned companies process invoices through PEPPOL-connected infrastructure. If you supply Lithuanian public sector bodies, your invoices must be structured PEPPOL format. PDFs don't get processed. Full stop. Second layer is the general B2B mandate, currently in development. Lithuania is building toward mandatory structured B2B e-invoicing aligned with EN 16931 and PEPPOL BIS Billing 3.0. The i.SAF system already collects invoice-level data from all VAT-registered businesses -- so the technical foundation is there. The move from monthly batch i.SAF reporting to real-time PEPPOL e-invoice exchange is a shorter step for Lithuania than for countries starting from scratch. But it's still a step that requires access point procurement and ERP integration on your side.

Timeline for different business sizes

1. 2016 -- Lithuania mandates i.SAF for all VAT-registered businesses. Every registrant submits monthly XML invoice records to VMI by the 20th. One of the earliest EU countries to impose systematic invoice-level VAT reporting on all registrants, regardless of size. This is the data foundation the B2B e-invoicing mandate is being built on.
2. 2019 -- B2G mandatory e-invoicing in force under EU Directive 2014/55/EU. All suppliers to central government procurement must issue PEPPOL-format structured e-invoices. Sub-central government follows on a phased basis. PDF invoices to public sector buyers: rejected.
3. 2022-2023 -- Ministry of Finance consultation on mandatory B2B e-invoicing published. PEPPOL BIS Billing 3.0 confirmed as the target standard. Technical specifications developed. Voluntary B2B e-invoicing through PEPPOL expanding as businesses prepare their systems.
4. 2025-2026 (Phase 1 -- planned) -- Mandatory B2B e-invoicing for large businesses above a threshold to be confirmed. Domestic B2B tax invoices for in-scope businesses must be structured PEPPOL e-invoices. Monitor VMI publications for confirmed dates and thresholds.
5. 2026-2027 (Phase 2 -- planned) -- Mandatory B2B e-invoicing extended to all VAT-registered businesses. Every domestic B2B tax invoice must be a structured e-invoice. PDF invoices won't be compliant for B2B. Non-resident businesses with Lithuanian B2B customers fall in scope from Phase 2.

If you're already on PEPPOL through registrations in other EU countries, the Lithuanian extension is incremental. If you're not yet on PEPPOL, start the access point procurement and integration planning now -- don't wait for a confirmed date. The i.SAF data you've already been submitting gives VMI a detailed picture of your invoice patterns. Clean i.SAF history makes the transition smoother.

VAT Returns in Lithuania

Lithuania VAT returns are monthly for most businesses. Form FR0600 (PVM deklaracija) covers output VAT on taxable supplies and input VAT recoverable on business costs for the calendar month. Deadline: 25th of the following month. Payment is due the same day. VMI pre-populates some FR0600 fields from your i.SAF data -- but don't file the pre-populated version without checking it. Pre-population can miss credit notes, timing adjustments, or discrepancies between your records and a counterparty's late i.SAF submission. Review before you confirm.

Types of reports

Lithuania's monthly VAT compliance involves several submissions running in parallel:

• FR0600 (PVM deklaracija): your main monthly VAT return. Self-assessed output and input VAT, net amount payable or refundable. Filed through i.VMI. Due 25th of the following month. Refund positions trigger a VMI review before payment -- declare it, then expect a check of your supporting i.SAF data before the money moves.
• SAF invoice journal: the mandatory monthly XML file of every issued and received VAT invoice. Due 20th of the following month -- five days before the FR0600 deadline. It's a separate obligation from the return. Missing the i.SAF is its own penalty, independent from a late return penalty. Your accounting system must be able to generate VMI-compliant XML. Test this before your first period, not the week you're due.
• FR0564 (EC Sales List): monthly summary of all intra-EU B2B supplies of goods and reverse-charge services. Due 25th. VMI cross-checks it against VIES data from other EU administrations. A discrepancy between your FR0564 and your customer's intra-EU acquisition return generates a VMI query quickly.
• Intrastat (STAT1 arrivals, STAT2 dispatches): statistical report on goods movements between Lithuania and other EU member states. Submitted to Statistics Lithuania, not VMI -- different authority, different penalty regime. Due 10th business day of the following month. Threshold set annually. Missing it won't come from VMI, but it'll still cost you.

VAT refunds in Lithuania go through VMI review before payment. A refund position on FR0600 triggers a check of your i.SAF data, customs records for import VAT, and counterparty data. Simple refunds with a clean i.SAF history typically process in 30-40 days. Complex refunds or new registrations take longer. There's no equivalent of an accelerated refund register -- refund speed is mainly a function of how clean and consistent your compliance history is.

Deductible VAT in Lithuania

VAT in Lithuania input deduction (PVM atskaita) follows the standard EU principle: VAT on goods and services acquired for your taxable business activity is recoverable. VAT on exempt supply costs is not. VAT on personal consumption is not. For businesses with mixed taxable and exempt supplies, proportional deduction (proporcingumo metodas) applies: recoverable percentage equals taxable turnover divided by total turnover. Lithuania also permits the direct attribution method for businesses that can cleanly separate costs by activity type -- which gives a more precise result if your cost base splits along supply-type lines. Motor vehicles: full input VAT recovery is available on vehicles used exclusively for business. If the vehicle is available for private use -- even occasionally -- you're limited to 50% recovery. That's the presumptive split across most EU countries, and Lithuania follows it. The test is availability, not actual use. If the vehicle can be used privately, you're at 50% regardless of what actually happens. Document the business-exclusive restriction explicitly for any vehicle where you're claiming more. Entertainment expenses: business hospitality is generally recoverable where the business purpose is documented. Client meetings, working lunches, business events -- fine, if the purpose is clear and recorded at the time. Personal entertainment isn't. Write the business purpose on the expense record when it happens, not six months later when the VMI auditor asks about it. Capital goods regularisation: input VAT on capital assets is subject to adjustment if use changes during the correction period. Immoveable property: 10 years. Other capital goods: 5 years. Convert a business property from taxable to residential letting (exempt) mid-period, and each remaining year of the correction period triggers an annual clawback proportional to the new exempt use. Factor this into any property conversion or repurposing decision.

VAT Record Keeping Requirements in Lithuania

Lithuanian VAT records must be kept for 10 years from the end of the relevant tax period. That's longer than many EU peers -- Latvia is 5 years, Spain is 5 years, Switzerland is 10 years. The 10-year obligation covers all issued and received tax invoices, FR0600 returns and working papers, i.SAF submission files, import and export documentation, customs declarations, bank records showing VAT payments and refunds, and VMI correspondence including your original PVM registration confirmation. The i.SAF system means VMI already holds a record of every invoice you've submitted since 2016. But that doesn't substitute for your own retention obligation. If your records and your i.SAF history don't reconcile -- because of a submission error, a late correction, or a missed period -- the discrepancy itself becomes an audit finding. The VMI's data and your data both need to exist and match for 10 years. Don't let your record-keeping slide because you assume VMI has it covered. A valid Lithuanian tax invoice must include: sequential invoice number, issue date, seller's and buyer's name and address, seller's PVM code, buyer's PVM code (B2B), supply description, net amount, applicable rate, and VAT amount per line. Missing any of these makes the invoice non-compliant. Your customer can't recover input VAT on it. And in the i.SAF era, a non-compliant invoice surfaces quickly -- when VMI cross-checks your submission against the buyer's i.SAF and the fields don't match, they know about it within days of both parties' submissions.

VAT Penalties in Lithuania

Late FR0600 filing: 10% of outstanding tax for delays up to 30 days, 20% for 30-180 days, 30% for delays over 180 days. Late payment interest runs at 0.03% per day from the due date -- roughly 11% per annum. On a €50,000 liability filed 45 days late, that's €10,000 in late filing penalties plus accumulating interest. These apply independently of any i.SAF penalties. Late i.SAF: a separate penalty, independent of the return. VMI can assess administrative fines for each month of missing or incomplete i.SAF data. And here's the exposure risk -- a business that's been filing FR0600 for years but never submitted i.SAF has a multi-year penalty stack sitting unaddressed. If that's your situation, go to VMI proactively. Voluntary disclosure before enforcement produces better outcomes. Not good outcomes. Better ones. Lithuanian VAT fraud -- deliberately understating output VAT, inflating input VAT, submitting false i.SAF invoice data -- carries penalties of 50% to 200% of the evaded amount, with potential criminal referral for large-scale cases. The i.SAF cross-matching means systematic invoice manipulation is detectable fast. If you declare a sale and your customer doesn't declare the corresponding purchase, VMI's matching system flags it within days of both submissions. The era of quietly incorrect invoices ended in Lithuania in October 2016. Voluntary disclosure significantly reduces penalty exposure. Correcting a VAT error through an amended FR0600 before VMI initiates an investigation gets you interest on the underpaid VAT plus a lower penalty rate. Lithuania explicitly recognises voluntary disclosure as a mitigating factor. The interest runs from the original due date regardless -- but that's just the cost of the mistake. The penalty component under voluntary disclosure is substantially lower than what you'd face after a VMI-initiated assessment. Don't sit on a known error waiting for it to go away.

How Lappa Can Help with VAT Compliance in Lithuania

Lithuanian VAT compliance is operationally heavier than comparable EU registrations -- not because the rates are complex, but because you have two separate monthly submissions running on different deadlines. The i.SAF invoice journal is due by the 20th. The FR0600 return is due by the 25th. Different formats, different portal workflows, five days apart. For a non-resident business managing this alongside registrations in Germany, France, and Poland, that dual-submission calendar adds real overhead without local support. Lappa handles Lithuanian VAT registration through i.VMI for both resident and non-resident businesses, including fiscal representative appointment for non-EU clients. We prepare and submit both monthly FR0600 returns and i.SAF invoice journals, manage EC Sales List filings, and handle VMI correspondence. You send us your invoice data. We format the i.SAF XML correctly, cross-check it against the FR0600 figures, and submit both on time every month. For the PEPPOL e-invoicing transition, Lappa advises on access point selection and ERP integration for Lithuanian B2B compliance. The i.SAF history your business has already built is actually an advantage. VMI knows your invoice patterns. A clean i.SAF record and consistent compliance history puts you in a better position for the transition review than a business trying to sort out years of gaps right before the mandate kicks in. Get your house in order now.

FAQ for Lithuania VAT Goods

What Is VAT in Lithuania and Who Must Pay It

VAT in Lithuania is PVM -- Pridėtinės vertės mokestis. It's a consumption tax at 21% (standard), 9% (books, accommodation, transport), or 5% (specific medicines). VAT-registered businesses charge it on taxable supplies and recover it on business costs. Net amount gets remitted monthly to VMI. End consumers pay it with no recovery. Businesses in the supply chain collect it on the state's behalf. Exempt activities -- financial services, healthcare, education, residential lettings -- don't charge PVM and can't recover it on related costs.

Who needs to register for VAT in Lithuania

Lithuanian-resident businesses crossing €45,000 taxable turnover in any rolling 12-month window. EU businesses above the €10,000 pan-EU B2C threshold (unless using OSS). Non-EU businesses making Lithuanian-place-of-supply taxable transactions from the very first supply. Platform operators deemed suppliers under EU rules. Businesses importing goods into Lithuania for domestic resale. Voluntary registration is available below €45,000 -- worth it if you have significant VAT-bearing costs you want to recover.

What is the VAT number format in Lithuania

LT followed by 9 digits for legal entities (LT123456715) or LT followed by 12 digits for individuals (LT123456789012). Verify any Lithuanian VAT number through VIES at vat.ec.europa.eu. The VMI registry at vmi.lt gives additional detail including registration status and any insolvency proceedings. Both legal entities and individuals use the same LT-prefix structure -- the digit count is what distinguishes them. VAT Number Lithuania carries the LT prefix because LT is Lithuania's ISO 3166-1 country code and EU VAT country identifier. The LT prefix appears in VIES, on Lithuanian tax invoices for B2B intra-EU transactions, and in EC Sales List submissions. Any EU business customer applying reverse charge to a Lithuanian supplier's invoice needs the full LT-prefix number as documentation for the zero-rating. An invoice showing only the 9 digits without the LT is incomplete for cross-border VAT purposes. Fix your invoice template if that's what it's producing.

How often are VAT returns filed in Lithuania

Monthly for most businesses -- 25th of the following month. Payment is due the same day. And separately, i.SAF is due by the 20th. Two submissions per month, five days apart. Lithuania doesn't offer a standard quarterly option for smaller businesses the way some other EU countries do. Monthly is monthly, whether your turnover is €50,000 or €5 million. Set the calendar, automate your i.SAF export, and treat the 20th and 25th as hard deadlines every single month.

Do foreign companies need a tax representative in Lithuania

EU businesses: not legally required. You can register and comply directly through i.VMI. Non-EU businesses: required in most cases. Your representative manages everything -- registration, monthly i.SAF XML submissions, FR0600 returns, EC Sales List filings, refund applications, and VMI correspondence. The i.SAF requirement adds a specific technical requirement to the mandate. Your fiscal representative needs to be able to generate and submit VMI-compliant XML from your invoice data. Ask them directly about their i.SAF submission track record before you appoint them.

VAT Calculator

At 21%: multiply the net by 1.21 to add VAT, divide the gross by 1.21 to extract it. A €3,000 net consulting invoice carries €630 VAT and totals €3,630. To strip the VAT back out: €3,630 divided by 1.21 gives you €3,000 net and €630 VAT. At 9%: multiply net by 1.09. A hotel room at €80 net carries €7.20 VAT, totalling €87.20. At 5%: multiply net by 1.05. A qualifying medicine priced at €50 net carries €2.50 VAT, totalling €52.50. Lithuanian tax invoices need to show both rates: the seller's and buyer's PVM codes, invoice number and date, net amount, rate, and VAT amount per line. Mixed-rate invoices need a separate line for each rate. Currency is EUR since January 2015. If you invoice in a foreign currency, convert to EUR at the European Central Bank rate on the date of supply -- not the payment date. Using the wrong date for conversion is a routine audit finding. Keep your conversion records alongside the invoice. VMI checks exchange rate application, and the gap between supply date and payment date can be meaningful for large invoices.