The Lithuanian tax authorities have confirmed that UK businesses carrying out transactions for which they are liable for VAT in Lithuania are exempt from the requirement to appoint a tax representative in Lithuania.
This is due to the VAT recovery assistance clause contained in the 24 December 2020 agreement between the UK and the EU.
However, UK businesses can appoint a tax agent in Lithuania to carry out and complete their VAT obligations in Lithuania on their behalf.
Find out more about which EU countries do or do not require a fiscal representative for UK businesses.
Source: Lithuanian State Tax Inspectorate (in Lithuanian)
