Taking into account the established restrictions on the performance of individual activities due to COVID-19, the State Tax Inspectorate (STI) has compiled a list of economic activities - residents who perform them or have performed them before the quarantine was announced will be subject to the same STI and The State Social Insurance Fund Board ("Sodra") aid measures as the companies that were affected by the pandemic.
The list of individual activities (performed according to an individual economic activity certificate) that have been affected by COVID-19 can be downloaded here.
The list of activities (performed according to a business certificate) that have been affected by COVID-19 can be downloaded here.
Residents engaged in individual activities that are included in the list of activities that have been affected by COVID-19 and if from 16 March to 31 December, they will be subject to taxes, they will automatically be given the following aids:
- released from late payment of interest,
- new tax recovery actions will not be initiated
The same conditions will apply to "Sodra" contributions.
This year, self-employed residents will have to declare their income and pay taxes and social security contributions two months later - the STI has postponed the deadline for declaring and paying income tax until 1 July 2020.
If two months have not elapsed before 1 July since the end of the emergency situation, the listed self-employed residents will automatically be given the following aids: they will be released from late payment of interest and new tax recovery actions will not be initiated.
Upon the termination of the emergency situation, they will have two months to pay the taxes or enter into an interest-free tax loan agreement. The same conditions apply to "Sodra" contributions but a separate agreement with "Sodra" is required.
If the resident engages in an individual activity based on an individual economic activity certificate and this activity is not included in the list of economic activities affected by COVID-19 but he/she also faces challenges due to this pandemic, he/she will be able to submit a simplified request to the STI regarding the following aids: to be released from late payment of interest, for new tax recovery actions not to be initiated or for an interest-free tax loan agreement to be signed, the same request will also apply to "Sodra" contributions.
Simplified request can be downloaded here.
Filled in request can be submitted via "My STI" or e-mail: email@example.com. Requests are submitted on a "single-window' basis, which means that one request addressed to the STI and "Sodra" should be submitted to the STI.
ENGAGING IN INDIVIDUAL ACTIVITIES WITH A BUSINESS CERTIFICATE
If a resident has carried out an individual activity after acquiring a business certificate and the activity is currently restricted, then upon termination of the business certificate, the overpayment of income tax can be recovered or it can be credited to another business certificate as soon as the activity can be resumed.
To terminate the business certificate you need to log in to "My STI" and submit a request. In the system you need to select: Individual activity -> Business certificates -> Personal business certificates. Press the "X" next to the business certificate that is being terminated. In the opened window, the request to terminate the business certificate is completed.
It is important to note that the owners of business certificate who have not been operating since 16 March are given the opportunity to terminate their activities retroactively. In this case, individuals need to call the Tax Information Centre at 1882 / +370 5 260 5060 or submit an electronic inquiry through "My STI" and the consultants will register a request to terminate the business certificate from 16 March.
Upon termination of the business certificate, "Sodra's" contributions may be credited or refunded and already paid. However, the obligation to pay the minimum monthly compulsory health insurance (PSD) contribution of €42,37 remains if the person does not have an employment relationship and the PSD is not covered by the state. Those who are unable to pay this contribution during the emergency situation period, they will be obliged to do so after the end of the emergency situation, so that their health insurance will not be interrupted during this period.
Residents who do not carry out any activity are subject to similar tax aid measures as individuals who carry out activities without an application.
More information about "Sodra" contributions can be found here.
Frequently asked questions (in Lithuanian language) can be found here.