Issue / renewal / termination of business licences

Service name

Issue / renewal / termination of business licences.

Service recipients

Natural persons.

Service description

The service shall be provided to natural persons who wish to acquire, renew or terminate a business licence that evidences payment of a fixed income tax by a person engaged in registered individual activities or letting of premises.

Service provision length

Issue of a business licence – 4 working day, renewal of a business licence – 2 working days.

Documents to be submitted

Application (in free form).

At the STI's request, the following documents shall be submitted:

- documents, on the basis of which reduced income tax set by Municipal Councils may be applied;

- documents evidencing the person's right to acquire a business licence when a relevant restriction has been imposed by the STI;

- documents evidencing kinship of persons when the STI has no information on a person whose name is entered in a business licence;

- a copyright/licence agreement concluded with producers of audio/video works and phonograms or their assignees under which the right to distribute the audio/video works and/or phonograms in any carrier is granted.

When the application is submitted directly (without electronic authentification), also the following documents shall be additionally submitted:

- a passport, personal ID card or other personal ID document;

- a residence permit if the business licence is acquired by a foreigner or a member of his family whose citizenship is other than citizenship of EU Member State or European Free Trade Association Member State.

Service provision methods 

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

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 Residents' Income Tax;

Republic of Lithuania Law on State Social Insurance;

Republic of Lithuania Law on Health Insurance;

Resolution of the Government of the Republic of Lithuania No. 1797 of 19 November 2002 "Concerning the rules for the issue of business licences to residents";

Order of the Minister of Finance of the Republic of Lithuania No. 415 of 24 December 2002 "Concerning approval of the accounting rules for residents who have acquired business licenses";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. 333 of 21 November 2002 "Concerning approval of the business licence form and the classifier of registered individual activities that may be pursued by holders of business licenses".

The legislation is available on the website of the Register of Legal Acts at In case of any amendments to the legislation, please see the acting edition of the document.