Check Lithuania VAT numbers
Validate Lithuanian VAT numbers (PVM) against the EU VIES registry. Lithuanian numbers are LT followed by 9 digits for legal persons or 12 digits for sole traders and natural persons. The two lengths are structurally distinct: 9-digit numbers have a specific check digit scheme, 12-digit numbers do not. Every response includes the company name, registered address, and validity at query time.
Try it
curl -X POST "https://api.vatverify.dev/v1/validate" \ -H "Authorization: Bearer $VATVERIFY_KEY" \ -H "Content-Type: application/json" \ -d '{"vat_number":"LT100001410111"}'Facts
Format
- Prefix
- LT
- Digits
- 9
- Regex
- ^LT(\d{9}|\d{12})$
LT100001410111LT100001410110LT10000141011VAT rates (EUR)
books and non-periodical publications, heating supply, hotel accommodation
prescription medicines and medical devices
What we return for Lithuania
{
"data": {
"valid": true, // boolean validity at query time
"vat_number": "DE129273398",
"country": {
"code": "DE",
"name": "Germany",
"vat": { "standard_rate": 19 }
},
"company": {
"name": "SIEMENS AG", // legal entity name
"address": "..." // when VIES provides it
},
"verified_at": "2026-04-25T10:00:00Z"
},
"meta": {
"request_id": "019dc...", // for audit trail correlation
"source": "vies",
"source_status": "live", // live | cached | degraded
"cached": false,
"latency_ms": 234
}
}
Test against production VATs
Real numbers from publicly-documented corporate filings. Click to see the live result.
Watch out for
- Lithuanian PVM numbers are 9 digits for legal entities and 12 digits for sole traders; both are valid. A validator requiring exactly 9 digits will reject individual-taxpayer numbers.
- The 9-digit and 12-digit LT formats have different check-digit schemes; do not apply the same checksum algorithm to both.
- Lithuania has two reduced VAT tiers (9% and 5%); verify which tier applies before coding invoice logic.
Format: 9 or 12 digits
Lithuanian VAT numbers carry the country prefix LT followed by 9 or
12 digits. The two lengths reflect different categories of
registrant:
- 9 digits: legal entities registered for VAT.
- 12 digits: individuals (sole traders) and certain temporary registrations, derived from the 11-digit Lithuanian personal code with an additional VAT-status digit.
The underlying identifier is the PVM mokėtojo kodas (VAT payer code). PVM stands for Pridėtinės vertės mokestis (Value Added Tax in Lithuanian).
vatverify accepts both lengths and routes through VIES. Lithuanian VAT numbers carry a check digit verifiable offline.
VMI is the tax authority
The Lithuanian tax administration is the State Tax Inspectorate (VMI, Valstybinė mokesčių inspekcija). VMI maintains the VAT register and pushes updates to VIES on a regular batch cadence.
The public portal at vmi.lt exposes domestic VAT details including registration date and reliability status. For VIES-equivalent checks the public portal is the right tool when you need additional fields beyond the binary valid flag.
Eurozone since 2015
Lithuania joined the eurozone on January 1, 2015, replacing the litas with the euro. VAT amounts on Lithuanian invoices issued after that date are denominated in euros. Pre-2015 invoices in litas remain historical artifacts in accounting records.
VAT rates
Lithuania runs three rates: 21% standard, 9% reduced, and 5% super-reduced. The 9% bracket covers heating, books, newspapers, and several other categories. The 5% super-reduced bracket covers pharmaceuticals, medical equipment, and a defined list of additional supplies.
Date-aware lookups against current VMI publications remain the safer default; specific bracket assignments have shifted in recent budget cycles.
i.MAS: e-invoicing platform
Lithuania operates i.MAS (Smart Tax Administration System), VMI's digital platform that includes structured invoice reporting. The i.SAF-T module is the SAF-T file submission requirement that applies to VAT-registered Lithuanian businesses on a defined threshold.
For non-Lithuanian sellers invoicing Lithuanian buyers, the i.MAS flow generally falls on the buyer's side under self-billed reverse-charge. The seller still needs to validate the buyer's PVM code through VIES before zero-rating.
Reverse-charge for several sectors
Lithuania applies domestic reverse-charge to scrap metal, mobile phones, integrated circuits, gas, electricity, cereals, and construction services, mirroring rules applied across several member states. These rules apply between two Lithuanian VAT-registered businesses and are independent of EU intra-Community reverse-charge.
Cross-border with neighbours
Lithuania borders Latvia, Poland (both EU), Belarus, and the Russian exclave of Kaliningrad. Standard EU intra-Community reverse-charge applies to B2B supplies between Lithuania and other-EU VAT-registered businesses.
Belarus and Russia fall under third-country export rules. Sanctions regimes affect what is permitted with both, depending on sector and counterparty; many supplies are now restricted entirely.
Caching against the VMI cycle
VMI pushes registration changes to VIES on a regular batch. Newly-registered Lithuanian PVM codes are generally visible in VIES within 24 to 48 hours. vatverify's default TTLs (30 days for valid, 24 hours for invalid) line up with this cadence.
Automate Lithuania VAT checks in your stack
Replace manual lookups with one API call against VIES. Drops into invoicing, checkout, and signup flows in any language. 500 free validations per month, no credit card.