Foreign taxable persons registered as VAT payers in Lithuania, which:
- Distribute goods and (or) services in Lithuania;
- Have changed their distribution grounds to Lithuania (distance selling);
- Purchases goods in Lithuania from other EU countries.
Taxable persons established in another EU country can register themselves as VAT payers in Lithuania, or through a fiscal agent.
Foreign persons established outside the EU have to register through an available subunit, if there is no such subunit – through a designated fiscal agent in Lithuania.
UAB “Verslo balansas” offers these fiscal agent services:
- Registration of a foreign company as a tax payer in Lithuania;
- Registration of a foreign company as a VAT payer in Lithuania;
- Representing a foreign company in the State Tax Inspectorate;
- Organizing the VAT overpayment refund.