Lithuanian VAT Number Check

Validate Lithuanian VAT numbers (PVM mokėtojo kodas) against the EU VIES service. Paste one number or a whole list below: every entry is format-checked for Lithuania (LT + 9 or 12 digits) before it is sent to VIES.

About the Lithuanian VAT number

In Lithuania the VAT number is the PVM mokėtojo kodas (VAT payer code), PVM being the Lithuanian abbreviation for VAT. It is administered by the State Tax Inspectorate.

Lithuanian VAT numbers come in two lengths: most legal entities have 9 digits after LT, while some other taxpayers, for example individuals and temporarily registered traders, have 12 digits. Any other length is a format error.

Lithuanian VAT number format

  • Format: LT + 9 or 12 digits
  • Examples: LT123456789, LT123456789012 (illustrative, not real numbers)
  • Length: 11 or 14 characters including the prefix
  • Local name: PVM mokėtojo kodas
  • LT + 9 digits for most legal entities.
  • LT + 12 digits for some other taxpayers.
  • 10 or 11 digits are never valid for Lithuania.

Where to find a Lithuanian VAT number

  • On Lithuanian invoices, labelled PVM mokėtojo kodas or PVM kodas.
  • On the company website and in contracts.
  • From the supplier. The VAT payer code is different from the company code (įmonės kodas).

Common input mistakes

  • Entering the company code (įmonės kodas) instead of the VAT payer code.
  • Leaving out LT.
  • Adding a digit so the number ends up with 10 digits.

Lithuanian VAT numbers in practice

Lithuanian company codes (įmonės kodas) are issued by the Register of Legal Entities, run by the State Enterprise Centre of Registers (Registrų centras), and they also have 9 digits. Because a company code and a VAT payer code can both be 9 digits long, a company code with LT in front passes the format check even though it is a different number. Only VIES can tell you whether the number is a registered VAT payer code.

Lithuanian VAT payers report the details of the invoices they issue and receive to the State Tax Inspectorate (Valstybinė mokesčių inspekcija, VMI) through the i.SAF system, where each counterparty is identified by its VAT payer code. For intra-EU trade, exchange the PVM mokėtojo kodas, not the company code.

12-digit VAT payer codes are generally used by individuals and temporarily registered persons, so a supplier that is a company should normally give you a 9-digit code.

How to check Lithuanian VAT numbers

Paste your Lithuanian numbers into the validator above, one per line, each starting with LT. Spaces, dots and hyphens are removed automatically, and lower-case letters are converted to upper case.

justaxit first checks each entry against the Lithuania format (LT + 9 or 12 digits). Numbers with the wrong shape are flagged immediately and are not sent to VIES. Well-formed numbers are then checked through VIES, which asks the Lithuania tax administration whether the number is currently valid for intra-EU transactions.

Each result shows valid or invalid, plus the name and address when the member state shares them through VIES. If the national service is temporarily unavailable, the number is marked for retry rather than reported as invalid. Registered users can save lists and export results to CSV, Excel or PDF.

Lithuanian VAT number FAQ

How many digits does a Lithuanian VAT number have?

Either 9 or 12 digits after the LT prefix, for example LT123456789.

Is the Lithuanian company code the VAT number?

No. The company code (įmonės kodas) and the VAT payer code (PVM mokėtojo kodas) are separate numbers.

Why does a 10-digit Lithuanian number fail?

Only 9 or 12 digits are valid. Check whether a digit was added or whether you have a different identifier.

Why does a Lithuanian company code pass the format check?

A company code can have 9 digits, the same length as a VAT payer code, so the format check accepts it. It is still a different number. Ask the supplier for the PVM mokėtojo kodas and check that in VIES.