Fiscal Representative in Lithuania

Although there is no legal obligation to appoint a tax representative in Lithuania, it is still recommended to do so if you want to expand your business in this country. We invite you to discover in this article information about the responsibilities of a tax agent in Lithuania and how he/she can help you in business. You also have at your disposal legal assistance offered by our lawyers in Lithuania in terms of taxation and business matters.

What are the responsibilities of a tax representative in Lithuania?

Companies from European Union countries, as well as those from non-EU states, should have the support of a tax agent in Lithuania at hand. This specialist can help quite a lot from the moment of opening a business, and it is even recommended to appoint a tax agent, even if there is no obligation in this regard. Here are some of the responsibilities that fall under the attention of a tax representative in Lithuania:

• A tax agent in Lithuania can help you register the company for VAT payment. We ensure that company owners receive the VAT ID before starting the activities.
• A fiscal representative in Lithuania is up to date with the changes made to the legislation and can implement the necessary measures in a company to avoid penalties.
• The same fiscal agent in Lithuania ensures that the company it represents is up to date with the taxes paid.
• With the help of a tax representative in Lithuania, monthly and annual declarations/VAT returns can be drawn up, and these documents can be submitted to the relevant tax authorities.

These are some of the responsibilities and tasks of a fiscal representative in Lithuania. Such a specialist, as you can find at our firm, can offer tax consultancy and even recommendations for tax optimization strategies if the company’s financial situation requires it. We remind you that you can collaborate with our Lithuanian lawyers and our fiscal agents right from the moment you register a company in Lithuania.

About the tax system in Lithuania

Below, we present some information about the tax system in Lithuania:

• 17% is the standard corporate income tax in Lithuania (from 1 January 2026). Lower rates apply to small companies registered in Lithuania.
• 21% is the standard VAT rate in Lithuania, with reduced rates of 12% and 5% for certain goods and services (e.g. accommodation, passenger transport, books, medicines).
• 20% is personal income tax (PIT) imposed on annual income up to EUR 83,237 (2026); 25% applies between EUR 83,237 and EUR 138,729. A 32% PIT rate applies to annual income exceeding EUR 138,729.
• 15% is the PT for income derived from dividends in Lithuania.
• 10% is the inheritance tax for properties worth more than EUR 150,000.
• There is no gift tax in Lithuania.

In addition to the services of our fiscal representative in Lithuania, our clients can also benefit from others. For instance, we can offer legal assistance for immigration to Lithuania. We ensure from the start that our clients meet all the conditions for obtaining residency in Lithuania. Moreover, we can also help those already established in this country and who want to obtain citizenship in Lithuania. Whatever the situation you encounter, do not hesitate to contact our law firm in Lithuania for full legal services and personalized offers.