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Validate Lithuania VAT Numbers via API
When building B2B applications that serve Lithuania (Lietuva), validating your customers' PVM mokėtojo kodas is essential for EU VAT compliance and protecting your business from tax liability.
The TaxID API provides instant validation of Lithuania VAT numbers through the EU VIES (VAT Information Exchange System). Every request returns the registration status, company name, and registered address — with sub-100ms response times for cached results.Lithuania applies a standard VAT rate of 21% (PVM mokėtojo kodas) and is fully supported by the VIES system.
QUICK START
curl -H "Authorization: Bearer YOUR_API_KEY" \ http://localhost:3000/api/v1/validate/LT/LT123456789
Code examples
Choose your language. Every example validates a Lithuania VAT number and returns the registration status with company details.
const res = await fetch('http://localhost:3000/api/v1/validate/LT/LT123456789', {
headers: { 'Authorization': 'Bearer YOUR_API_KEY' }
});
const data = await res.json();
// { valid: true, status: "active", company_name: "...", country_code: "LT", cached: false }
console.log(data);When to validate Lithuania VAT numbers
B2B cross-border sales
When selling goods or services to Lithuania businesses in other EU member states, you must verify their PVM mokėtojo kodas to correctly apply zero-rate VAT under the reverse charge mechanism. Failing to validate before zero-rating a transaction makes your company liable for the full VAT amount if the customer turns out to be unregistered.
E-commerce and SaaS checkout
If your platform accepts Lithuania business customers, validating the PVM mokėtojo kodas at checkout determines whether to apply 21% VAT (B2C) or zero-rate the sale (B2B reverse charge). This directly affects your invoicing, revenue recognition, and quarterly VAT return figures.
Supplier and partner onboarding
For ERP systems, procurement platforms, and DAC7-regulated marketplaces, validating aLithuania supplier's PVM mokėtojo kodas during onboarding prevents invalid numbers from entering your accounting system — which can cause rejected invoices and audit failures. Validate once at onboarding, then periodically re-validate to catch deregistrations.
About Lithuania VAT format (PVM mokėtojo kodas)
Lithuania uses two VAT number lengths: 9 digits for legal entities and 12 digits for natural persons registered as taxpayers. The country has a growing startup ecosystem and is a leading fintech hub in the Baltics.
| Field | Value |
|---|---|
| Country code | LT |
| Local name | PVM mokėtojo kodas |
| Format | LT + 9 digits (companies) or 12 digits (individuals) |
| Regex pattern | ^LT([0-9]{9}|[0-9]{12})$ |
| Example | LT123456789 |
| VIES supported | Yes |
VAT rates in Lithuania
Lithuania applies a standard PVM mokėtojo kodas rate of 21%. Reduced rates of 9% and 5% apply to essential goods and services.
| Rate type | Percentage | Currency |
|---|---|---|
| Standard rate | 21% | EUR |
| Reduced rate | 9% | EUR |
| Reduced rate | 5% | EUR |
Frequently asked questions
What is the Lithuania VAT number format?
Lithuania VAT numbers (PVM mokėtojo kodas) follow the format: LT + 9 digits (companies) or 12 digits (individuals). A valid example is LT123456789. The TaxID API validates both the format locally and the registration status via VIES, ensuring you only accept properly registered EU businesses.
Is VAT validation mandatory for selling to Lithuania businesses?
EU VAT law requires that suppliers verify a customer's VAT registration before applying zero-rate treatment to intra-community B2B supplies. If you sell goods or services to a Lithuania business without VAT and their registration is invalid, your company may be liable for the full VAT amount plus interest and penalties. Validation is not just recommended — it is your legal due diligence obligation.
What is the standard VAT rate in Lithuania?
The standard VAT rate in Lithuania is 21% (PVM mokėtojo kodas). Reduced rates of 9% and 5% apply to certain goods and services such as food, books, and medical supplies. The TaxID API's /rates endpoint returns all current rates for programmatic access.
How long does Lithuania VAT validation take with TaxID?
For cached results (previously validated in the last 24 hours), the TaxID API responds in under 10ms. For uncached requests, the VIES SOAP call to the Lithuania tax authority typically completes in 100–400ms. Active (valid) numbers are cached for 24 hours; invalid numbers are cached for 1 hour to balance performance with freshness.
Does the TaxID API support VIES for Lithuania?
Yes. Lithuania is fully supported by the EU VIES system and the TaxID API. VIES validates Lithuania VAT numbers in real time against the Lithuania national tax authority's registration database. Lithuania uses two VAT number lengths: 9 digits for legal entities and 12 digits for natural persons registered as taxpayers. The country has a growing startup ecosystem and is a leading fintech hub in the Baltics.
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