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Lithuania TIN number guide

Asmens Kodas​

Asmens Kodas is also known as personal code.

Format: 11 digits without spaces and delimiters

Pattern: 11 digits without spaces and delimiters, following this structure:

  • One digit (1-6) representing the person's gender and century of birth.
  • Six digits representing the birth date in the format YYMMDD.
  • Three digits representing the serial number of the date of birth.
  • One check digit for validation.
Asmens Kodas
Asmens Kodas

TIN​

TIN Structure: The Taxpayer Identification Number (TIN) follows the format TIN = F || SEQ || K, where:

  • "F" is a fixed number, either 6 or 9.
  • "SEQ" represents 8 digits generated from a sequence of natural numbers (e.g., 00000001, 00000002).
  • "K" is a control number calculated using the algorithm described below.

The TIN is composed of a ten-digit number N9N8N7N6N5N4N3N2N1K, where the tenth digit (K) serves as the control number.

To validate the correctness of the taxpayer's identification number, follow the algorithm outlined in steps 2-8:

  1. Extract digits N9 to N1 from the TIN.
  2. Multiply each digit by the corresponding number in the sequence 9, 8, 7, 6, 5, 4, 3, 2, 1, and sum the results: A = Σ(Ni * i), where i = 1,…,9.
  3. Divide the sum (A) by the two-digit number formed by the first two digits of the TIN (N9N8): B = A mod N9N8.
  4. If B < 10, set K = B. If B >= 10, add the individual digits of B: Z = Σ(Sm), where m is the position of the digit.
  5. If Z < 10, set K = Z. If Z >= 10, repeat the process of adding digits until Z < 10, and the final Z becomes the control number K of the TIN.
Passport
Passport
Drivers license
Drivers license
ID card
ID card

PVM mokėtojo kodas​

PVM stands for Pridėtinės vertės mokestis. PVM mokėtojo kodas is the VAT number in Luthuvania

Format PVM mokėtojo kodas consi9 or 12 digits. eg: LT999999999 or LT999999999999

Frequently Asked Questions​

Does a non-resident company need to register for Lithuanian PVM (VAT) before its first sale, even if revenue is zero?​

Yes. Under Article 71 of Lithuania's Law on Value Added Tax, foreign taxable persons making supplies in Lithuania are subject to no turnover threshold — registration is mandatory before the first taxable transaction, not after crossing any revenue limit. EU companies apply directly to VMI using form FR0388 via the Mano VMI portal at least three days before their first supply. Non-EU companies must additionally appoint a locally resident fiscal representative who is jointly and severally liable for the company's PVM obligations. Failing to register before supplying goods or services triggers penalties of €200–€390 per violation plus interest on any underpaid tax. [1] [2]

From May 2025, when must a Lithuanian small business under the €45,000 SVS exemption register for PVM on cross-border EU services?​

Since 1 May 2025, even businesses operating under Lithuania's small-business scheme (SVS) with turnover below €45,000 must register as PVM payers if they supply services to VAT-registered customers in other EU member states or receive services (such as Google Ads or Meta advertising) from foreign suppliers. Registration is done through Mano VMI; the business obtains a PVM number solely for the cross-border transactions and retains its domestic SVS exemption as long as its total EU-wide revenue stays below €100,000. This change catches many micro-businesses and freelancers off guard because domestic-only sellers below the threshold face no registration obligation. [3] [4]

Why does a construction subcontractor in Lithuania receive invoices with 0% PVM, and who must account for the VAT?​

Lithuania applies a mandatory domestic reverse charge to construction and installation services under Article 96 of the Law on VAT. When a VAT-registered subcontractor supplies construction services to a VAT-registered main contractor in Lithuania, the subcontractor issues an invoice at 0% PVM and writes "Atvirkštinis apmokestinimas" (reverse charge). The main contractor self-accounts for the full 21% PVM as both output and (deductible) input tax. Issuing a standard 21% invoice for these supplies is an error — the recipient will reject it, and the tax authority can impose a penalty of €200–€390 plus require correction. The reverse charge does not apply to supplies to non-VAT-registered clients or to work performed abroad. [5] [6]

What is i.SAF, and what happens if a Lithuanian VAT-registered company misses the monthly submission deadline?​

i.SAF is the invoice-register reporting module of Lithuania's i.MAS (Intelligent Tax Administration System). Every PVM-registered entity — including foreign companies registered in Lithuania — must submit an XML file (form FR0600) listing all issued and received VAT invoices by the 20th of the month following the transaction month. A nil report is required even when no invoices were issued. Late or missing i.SAF submissions constitute a tax-law violation: the first offence draws a warning or €200 fine; a second offence within twelve months raises the fine to €390. VMI cross-references i.SAF data against filed PVM returns, so discrepancies also flag accounts for audit. [7] [8]

Can a foreigner living in Lithuania use their Asmens Kodas (personal code) as their tax identification number, or is a separate TIN required?​

For Lithuanian residents and citizens, the Asmens Kodas — the 11-digit personal code issued by the Population Register Service — functions directly as the individual TIN with VMI; no separate tax number is issued. Foreigners who establish Lithuanian residence obtain an Asmens Kodas from the Population Register and use it across all tax filings and official documents. Non-residents who have no Lithuanian personal code but receive Lithuanian-source income (dividends, rent, etc.) are assigned a separate 10-digit tax identification number by VMI. Banks in Lithuania require the Asmens Kodas to open a standard account; foreigners without one face significant friction, with electronic money institutions such as Paysera offering the main workaround while residence documentation is pending. [9] [10]

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