The Ministry of Finance amended the Rules on Registration to the VAT Register/Deregistration from the VAT Register by way of Order No. VA-47 on 30 June 2014, under the amendments, the VAT registration form was simplified.
The new registration form FR0388 combines the previous three separate application forms. Prior to the amendments, legal entities were required to file the form FR0388, individuals the form FR0389 and mutual funds the form REG809. From 1 September 2014, newly established Lithuanian legal entities will be able to elect to register for VAT purposes at the moment of their registration in the Register of Legal Persons.
