Lithuania VAT number: format and validation

By Remco from Avatcado

Format

LT followed by 9 or 12 digits. The local term is PVM moketojo kodas (pridetines vertes mokescio moketojo kodas) (PVM kodas, Lithuanian).

Pattern: /^\d{9}(\d{3})?$/

  • Two lengths are valid: 9-digit codes were issued to legal entities, while 12-digit codes (typically starting with 100) go to other and newer registrants
  • Both lengths validate in VIES with the LT prefix, so a validator must accept 9 or 12 digits

Example of a registered number: LT100006918914

Check digit

Lithuania VAT numbers carry a check digit (Weighted MOD 11): The last digit is a check digit computed with repeating weights 1 through 9 mod 11, recomputed with shifted weights when the remainder is 10, then taken mod 10.

Check a Lithuania VAT number

Checks route through VIES. Caching is enabled by default. Read the source, original result time and freshness label alongside validity; a cached or stale result does not freshly confirm current registration.

Enter a VAT number to see its registration result, source and freshness

Validate via API

The same validation as an API call, with the example number above:

curl "https://api.avatcado.com/v1/validate?vat_number=LT100006918914" \
  -H "Authorization: Bearer avat_live_your_api_key"
import Avatcado from "@avatcado/node";

const avatcado = new Avatcado("avat_live_your_api_key");
const { data, error } = await avatcado.vat.validate({
  vatNumber: "LT100006918914",
});

if (data?.data.valid) {
  console.log(`Registered: ${data.data.company?.name}`);
}

Free tier includes 500 validations per month. Get an API key or read the API documentation.

How Avatcado validates Lithuania numbers

  • Primary source: VIES.
  • Company name and address: yes, observed 2026-09-04.
  • When VIES is down: the most recent cached result, then a refunded 503.

See the full coverage table.

Frequently asked questions

What is Lithuania's VAT registration threshold?

Registration becomes mandatory when annual taxable turnover exceeds EUR 45,000, calculated per calendar year since May 2025. A rise to EUR 60,000 has been proposed in the Seimas but is not in force.

Why do some Lithuanian VAT numbers have 9 digits and others 12?

VMI issues PVM moketojo kodas values in two lengths: older 9-digit codes for legal entities and 12-digit codes for other registrants and newer registrations generally. Both are real VAT numbers and both validate in VIES.

How does Avatcado validate Lithuania VAT numbers when VIES is down?

For Lithuania VAT numbers, uncached checks use VIES, the EU's VAT Information Exchange System, which routes the query to Lithuania's own national database. Caching is enabled by default without a requester VAT number. Read the freshness label and original result time to distinguish a new lookup from a previous result. A valid answer includes the registered company name and address that Lithuania's tax administration publishes through VIES, which we last confirmed against a real registered number on 2026-09-04. No national register is published for Lithuania that Avatcado can consult as a substitute, unlike the ten EU countries with a national fallback on Pro and Business, so an availability fault such as MS_UNAVAILABLE or a timeout can be answered only by eligible cache. A stored result has meta.cached: true and meta.source_status: "unavailable", plus meta.stale: true when it is past the cache window. Requester checks disable stored responses by default; cache=true opts back in. If no eligible stored result can answer, the request returns a refunded 503 (upstream_member_state_unavailable). A cached or stale result is earlier registration evidence, not a fresh check.

Related guides

VAT rate in Lithuania

The standard VAT rate in Lithuania is 21%. Reduced rates: 12%, 9%, 5%. See all Lithuania VAT rates.

Sources