When you prepare an invoice or contract you are asked for a “company code” and a “VAT code”. Many people assume they are the same thing, but the two codes differ and serve different purposes.
The company code
The company code is a unique identifier of a legal entity, assigned when the company is registered in the Register of Legal Entities. In Lithuania it has 9 digits. It stays the same for as long as the company exists, even if the name, address or manager changes.
That makes the company code the most reliable key in a database: you can use it to identify a company unambiguously, join data from several sources and avoid duplicates.
The VAT payer code
A VAT code is issued only when a company is registered as a value added tax payer. It starts with the country prefix LT followed by 9 or 12 digits – 9-digit codes are normally issued to legal entities.
Not every company has a VAT code. Small businesses below the registration threshold may not be VAT payers, so they will not have one.
Which one to use
- On invoices, show both the company code and, if there is one, the VAT code.
- In cross-border EU transactions, the VAT code matters: it can be validated in the EU VIES system.
- In databases and CRMs, use the company code as the primary key.
- When corresponding with authorities, the company code is usually enough.
Common mistakes
- Writing the company code with an LT prefix – the prefix belongs only to the VAT code.
- Entering codes with spaces or dashes, which defeats duplicate detection.
- Assuming a VAT code always exists – sometimes there simply is none.
With the 1db.lt API you can fetch a company record by code and see both codes next to the address and director. If you need many records, try the company filter.