When income tax on income from individual activity received/earned has to be paid and in which form this income must be declared?
When income tax on income from individual activity received/earned has to be paid and in which form this income must be declared?
You have to submit to the STI, at the end of the year, by 1 May of the next year, Form FR0531 of an Annual Tax Return of Income of a Non-resident of Lithuania from Individual Activity Carried out Through a Fixed Base in Lithuania, and to pay by the same date the payable amount of income tax calculated in the said form
The most convenient way to fill in the tax return is after having logged in to the Electronic Declaration System (EDS). Information on how to become a user and how to log in to the EDS can be found here.
If you do not have access to the EDS and fill in the tax return electronically, you can send the filled in tax return in a paper form, along with the filled in annexes, by post to the STI or may serve the filled in tax return directly at the STI*.
*Please note that you have to schedule an appointment in advance before your arrival to the State Tax Inspectorate Service Division.
Income tax payment code – 1451.
The budget revenue collection accounts of the STI can be found here.