Registration / deregistration / change of data of natural persons activity in the Register of Taxpayers

Service name

Registration/deregistration/change of data of natural persons activity in the Register of Taxpayers (hereinafter referred to as the Register)

Recipients of the service

Lithuanian and foreign natural persons (hereinafter referred to as the Natural persons).

Description of the service

The natural persons who start individual activities or when they become liable to pay and/or to deduct a tax on the basis of the Law that governs the particular tax, are registered in the Register. Lawyers, associate lawyers, notaries public, bailiffs may suspend their individual activity on a temporary basis during the period of maternity, paternity leave and / or payment of maternity (paternity) allowances by submitting to the tax administrator an application and a decision of Lithuanian Bar Association, Lithuanian Chamber of Notaries or Chamber of Judicial Officers of Lithuania regarding temporary suspension of the activity. 

Suspension of the activity of other natural persons in the Register can be registered for a period of maternity, paternity leave and / or payment of maternity (paternity) allowances according to the information provided by the State Social Insurance Fund Board.

Termination of activity of lawyers, associate lawyers, notaries public, bailiffs in the Register can be registered according to the notifications on termination of their activity received from Lithuanian Bar Association, Lithuanian Chamber of Notaries or Chamber of Judicial Officers of Lithuania or the State Social Insurance Fund Board under the Ministry of Social Security and Labour if such notifications have been received.

Other taxpayers who wish to terminate their activity must give notice thereof to the tax administrator.

The natural persons are deregistered from the Register in the event of their death.

Should the data registered in the Register change and/or are supplemented, the data should be adjusted by the natural persons. The data can be also adjusted at the initiative of the tax administrator. 

A self-employment certificate is formed in My STI after registration of individual activity of the natural person.

The certificate can be also collected at STI.

Application form and submission deadline

Form REG812 of an application of a natural person to register in the Register of Taxpayers.

The application must be submitted by:

- notaries public, lawyers, associate lawyers and bailiffs - no later than within 5 working days from the date of starting-up their activity;

- other Natural persons engaged in individual or other activity - no later than on the day of starting-up their activity;

- all Natural persons engaged in individual or other activity - no later than within 5 working days from the date on which the data of them have changed;

- all Natural persons engaged in individual or other activity and wishing to terminate it - no later than within 5 working days from the date of termination of the activity.

Documents to be submitted

- an application of a Natural person to register in the Register of Taxpayers (REG812);

- personal identity document (passport, Personal Identity Card, Lithuanian permanent or temporary residence permit, if any) if an application is submitted directly, or the copies thereof if an application is sent by post);

- Power of Attorney if an application is submitted by a person duly empowered;

- the certificate of a specific form as established by the Minister of Justice of the Republic of Lithuania confirming that the person is a lawyer if an application is submitted by a lawyer;

- documents confirming that the person is included on a list of associate lawyers if an application is submitted by an associate lawyer;

- the certificate issued by the Ministry of Justice of the Republic of Lithuania confirming that the person is a notary public if an application is submitted by a notary public;

- the certificate of a specific form as established by the Minister of Justice of the Republic of Lithuania confirming that the person is a bailiff if an application is submitted by a bailiff.

Methods used to provide the service

Electronically via the field My STI of the Internet portal of State Tax Inspectorate, directly, by post.

Service provider

County divisions of State Tax Inspectorate.

Service guide

Further information on service guide can be obtained by telephoning Tax Information Centre (hereinafter referred to as TIC).

Legislation

The Law of the Republic of Lithuania on Tax Administration;

The Resolution No 1059 of the Government of the Republic of Lithuania of 6 September 2000 ""Regarding establishment of the Register of Taxpayers and approval of the provisions thereof";

The Order No 373 of the Head of State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 24 December 2002 "Regarding the Rules of issuance of self-employment certificate of the permanent resident of Lithuania and the certificate of registration of a permanent base of non-residents of Lithuania in Lithuania";

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

The Order No VA-36 of the Head of State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 25 June 2013 "Regarding approval of the Rules of registration/deregistration of Natural persons in/from the Register of Taxpayers".

The legislation is available in the website of the Register of Legal Acts www.e-tar.lt/. In event of change of the legislation, please see the version of the document as amended to date.

 

FailasAn application to change own details contained in the register on the basis of REG812 form
FailasElectronic registration of taxpayers in / change of details / deregistration of taxpayers from the Register of Taxpayers

Statistics of service use via My STI.