Issue of certificates of the income received in Lithuania and the taxes paid thereon

Name of the service

Issue of certificates of the income received in Lithuania and the taxes paid thereon.

Recipients of the service

Residents and non-residents of Lithuania, residents of foreign countries (natural and legal entities).

Description of the service

Residents and non-residents of Lithuania may receive a certificate of the income received during the tax period and the taxes withheld from them and/or paid thereon in Lithuania.

Residents of foreign countries may provide a certificate of the income received during the tax period and taxes withheld from the income and/or paid thereon in Lithuania.

Service provision term

Certificate (forms FR0594 or FR0595) is issued to residents and non-residents of Lithuania within 5 working days from the date of submission of the application.

Certificate (form FR0023 (DAS-)) for residents of foreign countries is approved within 10 working days from the date of submission of the application to approve the certificate.

Form of the certificate

Form of the certificate of the received income and taxes paid thereon in the Republic of Lithuania FR0023.

Documents to be submitted and the time limit for submission thereof

- Free-format application;

- partially completed certificate of the received income and taxes paid thereon in the Republic of Lithuania (FR0023 (DAS-3)) if the application for approval of the certificate is submitted by a resident of a foreign country;

- power of attorney if the application is submitted by an authorised person.

Residents of Lithuania may submit the application at the end of the tax period not earlier than on the 1st of May.

Service provision methods

Directly, by mail, e-mail.

Service provider

County State Tax Inspectorates.

Supervisor of the service

Information on the supervisor of the service is provided via telephone of the Tax Information Centre:

1882 or 8 700 55 882 in case of calling from all main telecommunication operator networks in Lithuania;

 +370 5 255 3190, in case of calling from abroad.

Legislation

 

Republic of Lithuania Law on Personal Income Tax;

Republic of Lithuania Law on Corporate Income Tax;

Order No VA-50 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 9 April 2004 "On the Approval of the Forms of the Certificates of the Income received by Residents, Tax Paid Thereon FR0594 and FR0595 and the Rules for Completion and Issue Thereof";

Order No 159 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 27 June 2001 "On the Approval of the Rules for Completion of the Forms in Relation to the Treaties for the Avoidance of Double Taxation FR0021 (DAS-1), FR0022 (DAS-2), FR0023 (DAS-3) and FR0254 (DAS-4)".

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.