Registration / deregistration / change of data of natural person activity in the Taxpayer Register

Service name 

Registration / deregistration / change of data of natural person activity in the Taxpayer Register (thereinafter — the Register).

Service recipients

Lithuanian and foreign natural persons (thereinafter — natural persons).

Service description

Any natural person who starts individual registered activity or becomes liable for payment and / or withholding tax under a relevant tax law shall be registered in the Register.

Solicitors, assistant solicitors, notaries and bailiffs may suspend their registered individual activities for the period of maternal / paternal leave and / or for the period of receipt of maternal / paternal benefits. In such a case they must submit to the Tax Administrator an application and a decision of suspension of activities issued by the Lithuanian Bar or the Lithuanian Chamber of Notaries or the Lithuanian Chamber of Bailiffs.

Suspension of other persons‘ activities in the Register for the period of maternal / paternal leave and / or the period of receipt of maternal / paternal benefits may be permitted based on the information submitted by the State Social Insurance Fund Board under the Ministry of Social Security and Labour.

Termination of activities of solicitors, assistant solicitors, notaries and bailiffs may be registered in the Register based on notices of termination received from the Lithuanian Bar, the Lithuanian Chamber of Notaries, the Lithuanian Chamber of Bailiffs or the State Social Insurance Fund Board if such notices has been received.

Other taxpayers wishing to terminate their activities must notify the Tax Administrator.

Natural persons shall be de-registered from the Register in case of death.

In case of data change and / or supplement entered in the Register, a natural person must update his / her data. Data may also be updated on the initiative of the Tax Administrator.

The Certificate of individual activity is formed after the activity of natural person is registered via Mano VMI.

Certificate also can be collected at State Tax Inspectorate.

Application form, submission term

Form REG812. Natural person‘s application for registration in the Taxpayer‘s Register.

The Application shall be submitted by:

- notaries, solicitors, assistant solicitors and bailiffs not later than within 5 working days from the start of their activities;

- any natural person engaged in individual or other registered activities not later than on the first day of their activities;

- any natural person engaged in individual or other registered activities not later than within 5 working days from the date of data change;

- any natural person wishing to terminate individual or other registered activities not later than within 5 working days from the termination date.

Documents to be submitted

- Natural Person‘s Application for Registration in the Taxpayer‘s Register (REG812);

- personal identification document (passport, personal ID card, permit to permanently or temporarily reside in Lithuania if applicable) if the Application is being submitted by personal visit, or copies if the Application is sent by post;

- a power of attorney if the Application is being submitted by an authorised person;

- for solicitors – a solicitor‘s certificate in the form established by the Minister of Justice of the Republic of Lithuania; 

- for assistant solicitors – documents proving that the person is on the List of Assistant Solicitors;

- for notaries – a notary‘s certificate in the form established by the Minister of Justice of the Republic of Lithuania;

- for bailiffs – a bailiff‘s certificate in the form established by the Minister of Justice of the Republic of Lithuania.

Service provision methods 

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

Service provider

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;

Resolution No. 1059 of the Government of the Republic of Lithuania of 6 September 2000 „Concerning establishment of the Taxpayers‘ Register and approval of its regulations";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. 373 of 24 December 2002 "Concerning rules governing issue of the Certificate of individual activities carried out by permanent residents of the Republic of Lithuania and the Certificate of registration of a permanent base of a non-permanent resident of Lithuania";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No VA-39 of 13 April 2006 "Concerning procedure for the registration of residents in the Taxpayers‘ Register";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No VA-36 of 25 June 2013 "Concerning approval of the rules for the registration/deregistration of natural persons to/from the Taxpayers Register".

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.