What to do if taxes or other fees were paid in error or overpaid

If any taxes, administrative fines, levies or other fees were paid in error to budget revenue collection accounts of the State Tax Inspectorate (e.g. due to an incorrect payment code, incorrect account number), or were overpaid, (e.g. EUR 30 was due but EUR 40 was paid instead), then the amounts paid in error or in excess may be:

  • recovered;
  • credited to already existing obligations of other taxes, fines or other fees;
  • credited against the obligations of another person (credits to another taxpayer are only allowed in case the original taxpayer did not provide the required details for the credit when making the contribution for another taxpayer). Overpayments made on the basis of tax returns submitted cannot be offset against the obligations of another person; 
  • credited to cover tax arrears or other unpaid contributions administered by the State Social Insurance Fund Board (SODRA).    

To have overpayments and payments made in error refunded or credited (offset) against personal obligations or obligations of another person, tax arrears or other unpaid contributions to SODRA, please submit the application for tax overpayment or administrative offense fine refund/crediting (Form FR0781).

The application may be completed and submitted electronically, via My STI. Select Paslaugos −Mokesčių suderinimas ir grąžinimas -> Mokesčių ir permokų grąžinimas, įskaitymas -> Pildyti prašymą. For more information on how to complete and submit the application, please see here (only in Lithuanian).

When filing a request for the transfer of available overpayments to cover arrears in SODRA, the SODRA company code and one of the current SODRA collection accounts (see here) must be indicated under the tax refund field of the application.

The application may also be submitted directly upon arrival to the nearest State Tax Inspectorate Service Division*, or by post.  For the application Form FR0781 please see here.

Important: to recover or to credit any taxes not administered by the State Tax Inspectorate, levies or other fees paid in error or in excess (e.g. stamp duty, state fees for services rendered by municipalities or other state institutions, other budget revenues), additional documents or data (e.g. court ruling, payment order, certificates from state/municipal authorities attesting to the fact of incorrect payment, etc.) must be enclosed together with the application.

*Please note that you have to schedule an appointment in advance before your arrival to the State Tax Inspectorate Service Division. You may book your appointment by calling 8 5 2191 777.