Consulting and provision of information to the taxpayers

Service name

Consulting and provision of information to the taxpayers.

Service recipients 

Legal and natural persons.

Description of the service

State Tax Inspectorate provides advice and information about taxes, exemptions, calculating of the taxes, declaration, paying and other tax procedures, applying of the provisions of the tax legal acts and other legal acts according to the STI competence.

All material could be found on STI website in the Consultative material catalogue. STI also provides information related with activities (County STI contacts, working hours, information related with tax procedures and so on).

Service provision length

Enquiry (except for simple enquiries) submitted in written form (electronically via the STI‘s website (Mano VMI), by personal visit or by post) shall be analyzed and consulting provided within 20 working days from the date of receipt of the enquiry. If the question is simple, consulting shall be provided within 5 working days.

If information is provided by phone or during personal visit and employee can not answer to the question immediately, he must provide the information within 3 working days in a manner acceptable for the taxpayer.

Documents to be submitted 

Submitting written enquiry taxpayer should submit these documents:

- written enquiry in free from signed by the enquirer which should be written orderly and legibly with questions clearly formulated in the official language (except for enquiries from foreign institutions, other foreign entities or international organisations). The following information shall be specified:

  • enquirer – natural person: name, exact address of place of residence, email address (if enquiry is submitted via ManoVMI), and telephone number (if any);

  • enquirer – legal person: name, business ID, exact address of registered office, telephone number and email address (if the enquirer is not the user of Mano VMI).

-  the document confirming representation if applies a representative; this document should not be submitted if the representative submitting enquiry by post or directly is included in the Taxpayer register as a representative.

- copy of the personal identification document if inquiry is related to the provision of information maintaining the confidentiality STI must ensure.

Information which is confidential by phone is provided only if the enquirer confirms his identity. To identify the enquirer could be asked questions confirmed be STI or identification could be performed by the mean of information systems entering PIN provided by STI to Mano VMI system. If enquirer does not answer to all questions correctly, only common information could be provided.

Service provision methods

Consultation provided:

- electronically via the STI‘s website (Mano VMI);

- in writing via post or directly delivered to the STI or County STI;

- by calling the Tax Information Centre tel. No. 1882 or 8 700 55 882 from the networks of all the main Lithuanian telecommunications operators, tel. No.   +370 5 255 3190 from abroad;

- during seminars;

- submitting enquiry form in English on STI website when enquiry is submitted by a foreigner who is not registered in the Taxpayer register.

Information is provided directly at the County STI.

Service provider

State Tax Inspectorate under the Minister of Finance of the Republic of Lithuania.

County State Tax Inspectorates.

Service manager

Information about the service manager can be obtained by calling the Tax Information Centre:

tel. No. 1882 or 8 700 55 882 from the networks of all the main Lithuanian telecommunications operators;

tel. No.   +370 5 255 3190 from abroad.

Legal acts

Republic of Lithuania Law on Tax Administration;

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. VA-66 of 9 October 2007 "Concerning approval of the Rules for Consulting and Answering Enquiries at the State Tax Inspectorate".

The legislation is available on the website of the Register of Legal Acts at www.e-tar.lt. In case of any amendments to the legislation, please see the acting edition of the document.