Which form is used to declare income from the sale of movable property subject to registration and when to pay income tax
Which form is used to declare income from the sale of movable property subject to registration and when to pay income tax
Income from the sale of registered movable property to residents must be declared using Form FR0459 (Class B Income Tax Return for Non-Residents of Lithuania). You must submit the tax return and pay income tax calculated therein within 25 days from the date of concluding the sale of the registered movable property.
The most convenient way to complete your tax return is to use the Electronic Declaration System (EDS).
For information on how to become a user and log in to the EDS, please see here.
If you do not have access to the EDS and cannot submit your tax return electronically, you can send the completed hard copy of the tax return form together with its annexes by post to the STI or may serve the filled in tax return directly at the STI*.
Please use the following income tax payment code: 1341.
For budget revenue collection accounts of the State Tax Inspectorate, please see here.
*Please note that you have to schedule an appointment in advance before your arrival to the State Tax Inspectorate Service Division.