Guide · Lithuania

VAT registration in Lithuania for non-resident companies

Your company holds stock or sells in Lithuania, but the company itself lives somewhere else. Here is exactly what registration involves, what it costs, and what starts the day the number arrives — written by the person who files it.

No UABa foreign company registers directly — no Lithuanian entity needed
No thresholdforeign companies register from the first taxable supply
1–2 monthsrealistic timeline, including the tax authority's questions
Nothing to installyou keep your own ERP — the Lithuanian system runs on our side
The total, stated before we start. The registration costs 2,000 EUR — one price for everything it takes. The monthly compliance costs from 1,400 EUR and starts only when your VAT number is active. That is the whole cost. There is no counting afterwards: invoices, emails and calls are not billed items here — the monthly price is the monthly price. We can state the total in advance because this is standard work for us: we know what the tax office asks before it asks. The risk is handled in how the file is built, and the total you were told is the total you pay. That protects both sides — you cannot be surprised by the bill, and we cannot afford a sloppy application. If the registration is refused, the setup fee comes back in full.

Who this applies to

If a foreign company stores goods in a Lithuanian warehouse and sells them — to Lithuanian customers, to other EU countries, or for export — it must register as a Lithuanian VAT payer before the first sale. There is no turnover threshold for non-established businesses: the famous €45,000 limit applies only to Lithuanian companies. EU companies register directly, as themselves, without a fiscal representative and without opening a local entity.

The structure holds one condition: the Lithuanian presence stays storage-and-delivery. Selling to Lithuanian customers from abroad is exactly what the registration covers. Hiring your own sales staff inside Lithuania is what would reopen the structure question — that boundary is one of the things we monitor as part of the ongoing service.

What we need from you: three documents

Everything else — the activity description, certified translations, the application (form FR0388) and the portal work — is our side.

1

Trade register extract

A fresh extract from your home country's business register — issued within the last few months, showing the company and who signs for it.

2

Power of attorney

Authorising us to register and represent you before the Lithuanian tax authority. We draft it; you sign it. No notarisation circus for EU companies.

3

Warehouse contract

A copy of your Lithuanian warehouse or fulfilment agreement — the single most persuasive proof that the activity is real.

Switching operations from another entity? VAT numbers don't transfer between legal persons. The right order: file the new registration immediately, keep trading under the current entity, and switch only when the number is in hand — zero days of stopped sales. The stock handover itself can usually be structured outside VAT scope entirely, instead of parking 21% of the warehouse value in cash. Both are setup-phase work, and both are where mistakes get expensive.

The number is the beginning, not the end

A Lithuanian VAT number arrives with a monthly compliance cycle attached — around 40–50 filings a year for a trading company, in Lithuanian, across four different state systems. This is what someone must run:

One thing you never file in Lithuania under this structure: annual accounts and profit tax. With no Lithuanian entity and a warehouse that only stores and delivers, the company's books and profit tax stay at home. Your accountant keeps their country; we hand them clean, reconciled Lithuanian numbers every month.

Pricing — stated here, so neither of us wastes a call

One-time
€2,000
setup, fixed
  • VAT registration with the tax authority
  • GPAIS packaging registration
  • Document flows with your broker and warehouse
  • Automatic data feed from your ERP
  • Transfer of operations structured correctly for VAT
  • Compliance calendar and test filings
Monthly
from €1,400
up to 50 documents · €1,700 up to 80
  • All filings, every deadline, under our signature
  • Customs declarations verified against invoices before posting
  • Missing documents chased — your team sends nothing
  • Live dashboard instead of report emails
  • Starts only when your VAT number is active
Slim
€1,100
compliance-only
  • The filings, on time, signed
  • You deliver documents complete and sorted
  • No verification layer, no dashboard, no advisory
  • Honest work at an honest price — with the risks named in writing

Why not per invoice or per hour? Because typing is the automated part. The fee buys a function: every deadline met across four state systems, every document verified, the signature and the liability — a quiet month costs nearly the same attention as a busy one. The fee steps only at agreed volume points, never per piece, never by surprise. Our automation is our margin: we are paid to get faster, not slower. Fixed fees, monthly rolling contract, no lock-in — on leaving, full data export and a formal handover at no cost.

The setup guarantee. The 2,000 EUR setup is one price for the whole registration, however long it takes. Every follow-up question from the tax office, every call, every resubmission is inside it, and so is enough explanation that you understand how the Lithuanian system works. Monthly fees start only when your VAT number is active. If the tax authority refuses the registration, we refund the setup fee in full. We can offer that because we say honestly at intake whether a case will register, and because we know these files from the audit side, so the application is built the way a reviewer reads it. The refund has no conditions. Verifying your information is our job — we do it at intake, before anything is filed.

Questions companies actually ask us

Do we need a Lithuanian company (UAB)?
No. A UAB adds annual accounts, profit tax and statutory filings you may not need. If your Lithuanian presence is stock in a rented warehouse, direct VAT registration is the correct, lighter structure. We'll tell you plainly if your plans ever change that answer.
How long does registration really take?
Plan for 1–2 months. The tax authority reviews foreign applicants carefully and asks follow-up questions; each question round adds weeks. A complete first filing — activity description, warehouse contract, evidence of real trade — is how you land at the fast end. We file within a week of your go-ahead.
Do we need Lithuanian accounting software?
No. You keep working in your own system — Dynamics NAV, Business Central, NetSuite, anything. Lithuanian filings do require a locally localised system, and that system runs on our side, included in the fee. Invoice data flows across automatically; your team installs nothing.
Can't our current accountant abroad file the Lithuanian forms?
They can submit forms. What foreign providers typically miss: the GPAIS packaging registration (fined if skipped), i.VAZ waybill responsibility, verification of customs values against supplier invoices, and the fact that the tax authority writes its letters in Lithuanian. Lithuania runs the heaviest reporting regime in the Baltics — it's a country you live in, not a form you forward.
How do you price — per invoice? How many hours does our volume take you?
Neither unit. Per-piece pricing pays for typing, and typing is automated; hourly pricing rewards slowness. You buy a fixed monthly function — deadlines, verification, signature, liability — that steps only at agreed document-volume points. Your bill never jumps mid-month and never surprises you.
But the fee grows with volume — isn't that per-invoice in disguise?
It grows the way everything you buy grows: your warehouse charges more for more pallets, your broker for more declarations. The difference is the steps are agreed in the contract today — up to 50 documents one price, up to 80 the next — never per piece, never renegotiated by surprise. At 40 documents and at 100 documents it is a different-sized function; the ladder is just honesty about that.
What happens if the registration is refused?
We refund the setup fee in full. The monthly fee never started, because it starts only when the number is active, so a refused registration costs you nothing. In practice we say at intake whether a case will register: we know these files from the audit side and will not take 2,000 EUR for an application we expect to fail. The refund has no conditions — verifying your information is our job, and we do it at intake before anything is filed.
A small practice. What happens if the person on our account is ill, or worse?
Engineered, in the contract: the accounting system and data belong to you; processes are documented at every monthly close; a named backup accountant covers absence; the work is insured. Worst case you lose a handover week — never your books, and never the filed history, which sits permanently in the tax authority's systems. A firm carries the same risk; there it's called "your accountant changed" and nobody tells you.
What does Grynas not do?
Company formation as a product, audit, aggressive tax schemes, and payroll or operational finance unless separately agreed. The trick is that there are no tricks — timing, structure and paperwork done right are worth more than any scheme, and they don't wake you at night.

Tell us your setup. Get a fixed quote in two working days.

One email with your rough volumes — shipments in, orders out, which countries — is enough. You'll get a plain answer: what applies to you, what it costs, and what we'd need to start. No discovery calls required.

Write to hello@grynas.com
We reply within one business day. If we're not the right fit, we'll say so and point you somewhere sensible.