COVID-19. Information for residents engaged in individual activities

Taking into account the established restrictions on the performance of individual activities due to COVID-19, the State Tax Inspectorate (STI) has compiled a list of economic activities - residents who perform them or have performed them before the quarantine was announced will be subject to the same STI and The State Social Insurance Fund Board ("Sodra") aid measures as the companies that were affected by the pandemic. 

The list of individual activities (performed according to an individual economic activity certificate) that have been affected by COVID-19 can be downloaded here.

The list of activities (performed according to a business certificate) that have been affected by COVID-19 can be downloaded here.

The residents pursuing individual activities, when the economic activities that they are pursuing are listed on the list of COVID-19 affected activities, and the residents who were not pursuing individual activities, 31 December and another 2 months after it (except for administrative fines and obligations under enforcement documents), are automatically, without submitting an application:

  • are exempt from interest on arrears,
  • no new tax recovery actions will be initiated.

Procedure for the application of tax aid measures established by the Order No VA-27 of the Head of the STI under the Ministry of Finance of 26 March 2020.

This year, self-employed residents will have to declare their income and pay taxes and social security contributions two months later - the STI has postponed the deadline for declaring and paying income tax until 1 July 2020.

If two months have not elapsed before 1 July since the end of the emergency situation, the listed self-employed residents will automatically be given the following aids: they will be released from late payment of interest and new tax recovery actions will not be initiated.  

The residents who are pursuing economic activities listed on the list of COVID-19 affected activities, also the residents not pursuing individual activities, but affected by COVID-19, should pay mandatory taxed to the national budget to the extent of their ability to do so.

If the residents wish to pay in instalments the amounts of taxes due, that they have incurred during (in other words, to enter into a Tax Loan Agreement), this can be done by submitting an application for concluding a Tax Loan Agreement via My STI system (in the column Services > Order service > Tax accounting and payments > Deferral of payment deadlines for tax arrears or payment in instalments).

The residents may apply for the conclusion of a TLA before 31 December and another 2 months after it

If the resident pursuits individual activities on the basis of a certificate, and the activities pursuit by the resident are not listed on the list of COVID-19 affected activities, but the resident has also faced activity-related challenges due to the pandemic, such a resident may submit a simplified application to the STI for the application of tax aid measures: non-calculation of interest on arrears, non-recovery of newly declared taxes and/or non-application of interest in the case of concluding a Tax Loan Agreement (TLA).

Simplified request can be downloaded here.

Filled in request can be submitted via "My STI" or e-mail: [email protected]. Requests are submitted on a "single-window' basis, which means that one request addressed to the STI and "Sodra" should be submitted to the STI.

ENGAGING IN INDIVIDUAL ACTIVITIES WITH A BUSINESS CERTIFICATE

If a resident has carried out an individual activity after acquiring a business certificate and the activity is currently restricted, then upon termination of the business certificate, the overpayment of income tax can be recovered or it can be credited to another business certificate as soon as the activity can be resumed. 

To terminate the business certificate you need to log in to "My STI" and submit a request. In the system you need to select: Individual activity -> Business certificates -> Personal business certificates. Press the "X" next to the business certificate that is being terminated. In the opened window, the request to terminate the business certificate is completed. 

It is important to note that the owners of business certificate who have not been operating since 16 March are given the opportunity to terminate their activities retroactively. In this case, individuals need to call the Tax Information Centre at 1882 / +370 5 260 5060 or submit an electronic inquiry through "My STI" and the consultants will register a request to terminate the business certificate from 16 March.

Upon termination of the business certificate, "Sodra's" contributions may be credited or refunded and already paid. However, the obligation to pay the minimum monthly compulsory health insurance (PSD) contribution of €42,37 remains if the person does not have an employment relationship and the PSD is not covered by the state. Those who are unable to pay this contribution during the emergency situation period, they will be obliged to do so after the end of the emergency situation, so that their health insurance will not be interrupted during this period. 

Residents who do not carry out any activity are subject to similar tax aid measures as individuals who carry out activities without an application.

More information about "Sodra" contributions can be found here.

Frequently asked questions (in Lithuanian language) can be found here.