TAX representative

Legal entities registered outside from EU members states and have obligation to be registered as VAT payers in Lithuania, can be registered only through an appointed fiscal agent in Lithuania. It shall be noted that legal entities registered in EU members states can be registered as VAT payers in Lithuania through appointed fiscal agent, if they desired.

Functions of fiscal agent:

  1. to represent foreign legal entity in state tax inspection;
  2. to calculate payable VAT and pay it;
  3. to submit VAT declarations to state tax inspection;
  4. to perform obligations related with documents issuance.

Foreign legal entity which would like to be registered as tax payer in Lithuania should provide following documents:

  1. certificate of incorporation of legal entity;
  2. certificate of VAT payer in home country. This certificate is necessary just when legal entity is registered as VAT or equal tax payer in home country.

Documents should be translated in Lithuania language and legalized.

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