Reconciliation of tax balances

Service name

Reconciliation of tax balances.

Service recipients

Natural and legal persons.

Service description

A taxpayer may reconcile balances of the tax liabilities for the end of tax year or any selected date.

Service provision length

The reconciliation statement under the request of the taxpayer shall be submitted within 5 working days after receipt of the taxpayer's application.

The tax administrator shall generate the reconciliation statement, on its own initiative, upon expiry of a tax period (on 31 December) and submit it if necessary by 10th of February of the next year.

Documents to be submitted

A written application shall be submitted if a taxpayer wishes to reconcile tax balance for selected date.

Service provision methods 

Electronically via the STI‘s website (Mano VMI), by personal visit, by post.

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;

Resolution of the Government of the Republic of Lithuania No. 719 of 3 June 1999 "Concerning approval of the procedure of inventory";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. V-314 of 10 December 2003 "Concerning approval of the rules for the completion and submission of the tax obligation balances statement form FR0299".

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.