In Lithuania, the Tax Identification Number (TIN) is a unique identifier assigned to individuals and entities for tax purposes. Possessing the correct TIN is essential for ensuring compliance with Lithuanian tax regulations for both individuals and businesses. All information presented in this guide has been verified using official tax authority websites and trusted government sources.
Tax Identification Number Types
In Lithuania, the primary form of TIN is the Personal Code (Asmens kodas), which serves as the tax identification number for individuals. This 11-digit code is used across various official documents, including passports, ID cards, and driving licenses . For legal entities, the TIN is typically the company code assigned upon registration with the Register of Legal Entities.
TIN Format and Structure
Individuals
- Format: 11 digits (e.g., 39001010001)
- Structure:
- First Digit: Indicates the person’s gender and century of birth:
- 1: Male born 1800–1899
- 2: Female born 1800–1899
- 3: Male born 1900–1999
- 4: Female born 1900–1999
- 5: Male born 2000–2099
- 6: Female born 2000–2099
- Next Six Digits: Represent the individual’s birth date in the format YYMMDD.
- Following Three Digits: A serial number differentiating individuals born on the same date.
- Last Digit: A check digit used for validation purposes .
Legal Entities
- Format: 9 or 12 digits
- Structure: A unique sequence assigned upon registration with the Register of Legal Entities.
Issuing Authority
The State Tax Inspectorate (Valstybinė mokesčių inspekcija or VMI) under the Ministry of Finance is responsible for tax administration in Lithuania. More information can be found on their official website: https://www.vmi.lt.
Registration Process
For Individuals:
- Citizens: The Personal Code is assigned at birth and is included in official identification documents.
- Foreign Residents: Non-citizens residing in Lithuania can obtain a Personal Code by applying to the Population Register Service at A. Vivulskio str. 4A, Vilnius. Contact: phone-fax +370 52507811, email – [email protected] .
For Legal Entities:
- Name Reservation: Choose and reserve a unique company name.
- Prepare Documentation: Draft and notarize the Articles of Association.
- Submit Application: Provide the necessary documents, including identification for shareholders and directors, proof of registered office address, and bank reference letters, to the Register of Legal Entities.
- Obtain TIN: Upon successful registration, the company is assigned a unique company code, which serves as its TIN .
TIN Verification and Lookup
Currently, Lithuania does not offer an online tool for real-time TIN verification. For inquiries regarding TINs, individuals and businesses can contact the Population Register Service at the details provided above .
TIN and VAT Number Connection
In Lithuania, the TIN for legal entities also serves as the VAT identification number. The VAT number format includes the prefix ‘LT’ followed by the 9-digit company code (e.g., LT123456789). For certain entities, a 12-digit format is used (e.g., LT123456789012) .
Importance of Accurate TIN Validation
Ensuring the accuracy of TINs is crucial for compliance with tax obligations. Incorrect TINs can lead to issues in tax filings, business transactions, and may result in penalties. Accurate TIN validation facilitates smooth operations and adherence to Lithuanian tax laws.