Issue of certificates evidencing the place of residence of the resident of Lithuania

Name of the service

Issue of certificates evidencing the place of residence of the resident of Lithuania.

Recipients of the service

Legal and natural entities.

Description of the service

An entity of Lithuania that receives or received income from the foreign country or in the country with which a treaty for the avoidance of double taxation (hereinafter — Treaty) has been concluded and wishes to be subject to the tax reliefs indicated in the Treaty may request the Tax Administrator for the approval of being a resident of Lithuania for the purposes of the Treaty (form FR0254 (DAS-4) or the certificate evidencing the place of residence issued by the Tax Administrator of a foreign country). 

Service provision term

5 working days from the date of submission of the application.

Documents to be submitted

In case of submission in writing:

- free-format application;

- certificate evidencing the place of residence (if any) issued by the Tax Administrator of a foreign country;

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

Service provision methods

By electronic means via My STI area of the State Tax Inspectorate Portal, directly, by 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 Corporate Income Tax;

Republic of Lithuania Law on Personal Income Tax;

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.