Lithuanian State Tax Inspectorate announcement

Lithuanian State Tax Inspectorate has recently announced that as of November 3rd 2021 all United Kingdom companies without permanent establishment in Lithuania but doing business in Lithuania and bearing Lithuanian VAT number should appoint a fiscal agent in Lithuania to properly fulfil their VAT obligations Fiscal agent shall meet certain requirements: it has to be registered as VAT payer in Lithuania for minimum 3 years and it has to be engaged in accounting, auditing or tax advising activities. UK companies which fail to comply with the above requirement will be deregistered as VAT payers in Lithuania, however, all their VAT obligations will remain.

Corporate Tax