Complete guide to Lithuania's tax identifiers — Asmens Kodas (11-digit personal code), Juridinio asmens kodas (9-digit company code), and PVM mokėtojo kodas (LT + 9 or 12 digits VAT number). Formats, registration, verification, and compliance for residents and foreign businesses.
Learn about VAT (PVM) rules in Lithuania for businesses — the 21% standard rate, the 12% and 5% reduced rates that replaced the 9% rate on 1 January 2026, the EUR 45,000 threshold and the nil threshold for non-EU businesses, i.SAF, i.VAZ and SAF-T reporting under i.MAS, invoice rules, B2G e-invoicing over PEPPOL or through E. sąskaita, and the domestic reverse charge on phones and laptops that ends on 31 December 2026.