Taking into account the established restrictions on the performance of certain activities due to COVID-19, the State Tax Inspectorate has compiled a list of economic activities that were affected by COVID-19. Taxpayers who are on this list and if from 16 March to 31 December, they will be subject to taxes, they will automatically (without any requests) be given the following aids:
- release from late payment of interest,
- tax recovery will not be initiated.
After the end of the emergency situation, these companies will have two months to pay the taxes or to sign an interest-free tax loan agreement. During this two-month period which is dedicated for the assessment of the situation and action planning, the recovery of new declared taxes will not be applied to the listed companies and no interest will be charged on these taxes.
You can view the listed economic activities here.
The taxpayers included in the list are subject to the same measures used to facilitate the payment of State Social Insurance contributions.
The list includes those companies whose activities have been directly terminated/restricted due to quarantine, based on Government's resolutions (No. 207 of 14 March 2020 and No. 222 of 16 March 2020). If a decision is made to add more activities to the list, the STI will add new companies to the list.
Entrepreneurs who have not found themselves among the declared taxpayers but who have also been adversely affected by COVID-19, may apply to the tax administrator for assistance in submitting a simplified form of request where they have to reasonably state that they have been affected. The request can be submitted via "My STI" (in the Services section> Order the Service> Inquiries), sent by e-mail email@example.com or by mail.
Simplified request form (download).
Several aid measures can be applied for in a single request, no separate requests are required.
For the convenience of entrepreneurs, the STI publishes and updates the list of companies whose requests for tax aid measures have been approved by the STI on a weekly basis. They are subject to the same aid measures and provisions as the companies that were automatically listed without a request. The list is published here. (updated on 5 May)
ONE REQUEST FOR STI AND "SODRA"
In order for the aid to reach the businesses affected by COVID-19 as quickly as possible, the "single-window" principle applies to the submission of requests. Therefore, one request addressed to the STI and "SODRA" should be submitted to the STI and no additional documents have to be submitted (but the right to request them in individual cases still applies).
Once a tax loan agreement (TLA) is signed, taxes can be deferred until the end of the emergency situation and for additional two months after the emergency situation ends. The taxes then have to be paid on an agreed schedule (unless the taxpayer requests a more intensive payment schedule).
If entrepreneurs have tax debts that arose before the quarantine was announced but they are currently unable to pay them, they should apply to the STI for a TLA. Those who have already entered into such agreements may apply to change the schedule and terms of the tax loan agreement.
If the company has already applied for deferral of contributions or has entered into an employee social security deferral agreement with "Sodra" and is currently unable to pay contributions on schedule, the deferral agreement will not be terminated - entrepreneurs should contact "Sodra" within one month after the emergency situation is terminated in the country regarding a change in the terms and schedule of the deferral agreement.
The STI reminds that from now on entrepreneurs can also sign TLA for personal income tax (PIT).
Additional consultations regarding TLA are provided by phone 1882 or +370 5 2687 666.
TAX BENEFITS FOR THE GRANTED AID
The aid provided by entrepreneurs, fund-raising charities and support funds that support medical institutions in cash, food or safety measures is recognised as support for tax purposes and will allow entrepreneurs to use tax benefits; medics and medical institutions receiving the support will not be subject to any additional taxes. More information (in Lithuanian language) on this topic - here.
More information on tax benefits for the granted aid during the COVID-19 outbreak can be found on the Customs of the Republic of Lithuania website.
FOR THE USERS OF CASH REGISTERS
Taxpayers who do not use cash registers for more than 10 working days due to declared emergency situation and quarantine are not obliged to notify the tax administrator of their temporary non-use.
It is not necessary to report that cash register is not used temporary due to an emergency declared in the country until this situation in Lithuania will be terminated. Once the end of the emergency situation will be declared, the previous order, which has been in force so far, will come into force.
If the activity where the cash register is used is terminated not due to declared emergency or quarantine, this must be notified by e-mail in accordance with the "single-window" principle, which is to notify any county's State Tax Inspectorate.
VAT REPORT ADJUSTMENT
More information (in Lithuanian language) on the adjustment of the value added tax report when perishable goods have been lost due to quarantine can be found here.
EXEMPTION FROM THE SUBMISSION OF TAX RETURN
In cases where taxpayers are temporarily inactive (does not conclude and execute any transactions; does not make settlements with economic entities; does not receive income other than interest on funds in the taxpayer's bank accounts), they may be temporarily exempted from submitting the tax return and/or other documents specified in the legislation.
All relevant information (in Lithuanian language) on changes in the issuance of excise documents and the provision of services can be found here.
Information (in Lithuanian language) on making an inventory can be found here.
RELEVANT "SODRA" INFORMATION
Information about the relief for "Sodra" contributions and their deferrals can be found here.
Frequently asked questions (in Lithuanian language) can be found here.