ASD GROUP > OUR SERVICES IN LITHUANIA > APPOINTING A TAX AGENT IN LITHUANIA

Appointing a tax agent in Lithuania

Who needs to register for VAT in Lithuania?

Being registered for VAT in Lithuania is a legal requirement for foreign companies that perform operations for which they are liable for VAT in Lithuania, which are:

The importation of goods from countries outside the EU to Lithuania
The exportation from Lithuania to countries outside the EU
Purchases of goods supplied in Lithuania from EU member states
BtoB supplies of goods from Lithuania to EU member states
BtoC supplies of goods and services to Lithuanian individuals, including via Marketplaces

Failing to register for VAT is punished heavily by the Lithuanian tax administration and prevents you from obtaining VAT refund.

Furthermore, please do note that European partners (suppliers, purveyors, clients, marketplaces…) will systematically refuse to work with foreign companies that have not met the obligation to register for VAT in Lithuania due to how fiscally risky it is for them.

Why appoint a tax agent?

Companies established within the European Union are exempted from appointing a tax representative in Lithuania. However, companies established in the EU who have the obligation to register for VAT in Lithuania still have the possibility to appoint a tax agent. Said tax agent will manage on the company’s behalf all their VAT-related obligations in Lithuania: obtaining a VAT number, filing VAT declarations, submitting VAT refund claims, etc…

Intra-community VAT is a complex subject, constantly evolving. It requires an extremely detailed expertise. Mistakes can lead to drastic financial consequences: tax inspections, loosing eligibility for VAT refund, exemptions being called off, having to pay additional taxes, having to pay interests of late payment, etc…

For such reasons, appointing a tax agent specialised in Lithuanian VAT is essential in order to secure operations liable for VAT in Lithuania.

Choosing ASD Group is a safe choice

In the very particular field of intracommunity VAT, appointing a tax agent in Lithuania is important.

By choosing ASD Group, you will receive the support of a team of tax experts in intra-community VAT. They will back you up day to day and help secure your activity.

Choosing ASD Group also means choosing a reliable partner, working with the Lithuanian tax administration for over 20 years. We will be the guarantor of your business in Lithuania and of your reputation with the Lithuanian tax services.

ASD Group is also a network of branches located in 25 countries within and outside the European Union.

ASD Group is also an innovative choice

The transformation and digitalisation of tax are becoming more widespread.

So as to be at the forefront of these digital tax issues, ASD has invested in developing platforms for online services, which make managing requirements and exchanges between taxpayers and the tax office much easier.

Technical information

The standard VAT rate in Lithuania is 21%;
The reduced VAT rates in Lithuania are 9% and 5%;
There are also various of parafiscal taxes that apply to specific products or activities;
BtoC: the threshold for distance selling is LTL125,000;
BtoB: the optional reverse charge mechanism of Article 194 of Directive 2006/112/EC applies (under specific conditions) only to supplies of goods with installation in Lithuania;
Intra-Community flows of goods must be declared on Intrastat and EC Sales List declarations;
Failure to submit EC Sales List can lead to taxation of Intra-Community supplies;
Tax treaties define the concept of permanent establishment regarding Corporation Tax.

Why use ASD Group: the advantages

A team who specialises in taxation services is at your disposal
Special tools will allow us to check flows and thresholds, to electronically manage data, and deadline reminders
We guarantee the quality of our work and security concerning penalties
Don’t take risks, entrust your VAT to our experts and then you can concentrate on your own business

Additional services

VAT Audit

Intrastat in Lithuania

VAT rates 2021

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