Registration of VAT payer

It is provided by the law in particular cases for the legal entities (and natural persons) to register as a value added tax payer. Failure to register or submit an application to register as a VAT payer does not exempt from this duty.

We will take care of registration of your company as a value added tax payer with the State Tax Inspectorate.

If You have questions? Feel free to ask: info@takoplius.lt or +370 5 24 835 93

Basis for the duty to register as a VAT payer:

• Supplying goods and rendering services in the Republic of Lithuania

1. For a legal entity and natural person of the Republic of Lithuania, who gets remuneration from economic activities where supplying goods and / or rendering services, which totals over EUR 45’000 over the last 12 months.

2. For a legal entity and natural person of a foreign state as of commencement of economic activities in the Republic of Lithuania, i.e. independent of EUR 45’000 remuneration limit, set for a legal entity and natural person of the Republic of Lithuania.

3. Where the same person (either by himself or together with other persons who, under this Law, are related persons) controls several legal persons, all the legal persons under his control and he himself (where he himself conducts economic activities) must file applications to be identified for VAT purposes if the total amount of consideration received by them or payable to them for supplied goods and/or services  while carrying out economic activities during a year (the last twelve months) exceeded EUR 45’000 consideration limit, irrespective of the fact that the amount of the consideration received by each such person or  part of them or payable to them is lower than the  prescribed threshold.

• Acquiring goods from other EU member states

For a legal entity and natural person, who is not obliged to register as a VAT payer as concerning provision of goods and / or services, however, who acquires goods in Lithuania from other EU member states for over EUR 14’000 over the calendar year (other than brand new vehicles or excise goods).

• Persons of foreign states, engaged in continuous trade in the Republic of Lithuania

For a person of foreign state, whose goods, supplied and delivered to the Republic of Lithuania over the calendar year, are valued over EUR 35’000. This limit is not applied to the provision of excise goods.

We would like to note that foreign legal entities, engaged in the activities in the Republic of Lithuania through their permanent head offices, and not their permanent head offices are registered with the Register.