Check Lithuanian VAT ID
Validate Lithuanian VAT IDs (VAT ID / PVM Number / Lithuanian VAT) online in seconds. Simple validity check or qualified request with PDF audit report — free and without registration. Required for all intra-community supplies to or from Lithuania (2026).
Check Lithuanian VAT ID
Enter the Lithuanian VAT ID to be checked. Lithuania is pre-selected.
Legal Basis for Lithuanian VAT ID Validation
Validation follows national tax law and EU directive.
Lithuanian VAT Act
The Lithuanian VAT Act (PVM įstatymas) Art. 49 regulates tax-free intra-community supplies based on PVM verification.
Proof Requirement
Suppliers must prove PVM validity and the shipment.
Archival
The retention period in Lithuania is 10 years.
EU Basis
Art. 31 Reg. (EU) 904/2010 governs the VIES system (VAT Information Exchange System) as the official EU interface for cross-border VAT ID verification. Directive 2006/112/EC provides the harmonised EU basis for the common VAT system.
Frequently Asked Questions
Answers to the most important questions about the Lithuanian VAT ID.
What terms are used for the Lithuanian VAT ID?
The Lithuanian VAT identification number is known by several names: VAT ID, PVM Number, Lithuanian VAT. Also referred to as VAT number LT or Lithuania VAT ID. All terms refer to the same number registered in the EU VIES system.
What is the difference between VAT ID, tax number (Steuernummer) and MwSt number?
The VAT ID (also known as USt-IdNr., UID, UStID, MwSt-Nummer, VAT Number) is the VAT identification number for the EU single market — with country code (LT) and verifiable via the VIES system. The tax number (Steuernummer) is a purely national identifier issued by the local tax office and has no relevance for cross-border trade. "Umsatzsteuer-Nummer" is often used synonymously but technically means the VAT ID. The terms "MwSt-Nummer" and "Mehrwertsteuer-Nummer" refer to the same number — only the label differs.
What is the format of an Lithuanian VAT ID?
The Lithuanian VAT ID consists of the country code LT followed by the national number structure, e.g. LT123456789. It is issued by the national tax authority (State Tax Inspectorate of Lithuania) and registered in the EU VIES system.
When do I need to verify an Lithuanian VAT ID?
VAT ID verification is required for: intra-community supplies to or from Lithuania, cross-border B2B services, tax-exempt invoicing to Lithuanian business partners, and as good-faith proof during tax audits. The consultation number from a qualified check is a legally binding record.
How is an Lithuanian VAT ID applied for?
Applications are submitted to the State Tax Inspectorate of Lithuania via the online portal www.vmi.lt. Issuance is usually free of charge; processing typically takes 1-4 weeks. Companies without a Lithuanian establishment can register for tax purposes and obtain a VAT number.
What VAT rates apply in Lithuania in 2026?
In 2026, Lithuania applies a standard rate of 21 %. Additionally, reduced rates of 9 %, 5 % apply. Source: European Commission, as of 2026-04-17.
How does the Docuflair audit report differ from national portals and VIES?
The Docuflair tool uses the official VIES interface and additionally provides a cryptographically secured PDF audit report with SHA256 hash — as integrity proof for later tax audits. National portals typically only support domestic applicants; the EU VIES system provides only a basic browser view without a qualified report. Docuflair works for all 27 EU countries including Lithuania.
How long must VAT ID verification documents be retained in Lithuania?
The retention period in Lithuania is 10 years.
Also check for other EU countries
Your business partners are in other EU states? Docuflair supports all 27 countries.
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