Which tax return form is used to apply the annual tax-exempt amount of income (ATEAI)

If you want to apply ATEAI for employment income received for work in Lithuania at the end of the calendar year, you must submit to the State Tax Inspectorate, no earlier than 15 February of the following year, Form GPM314 (Annual Income Tax Return of a Non-Resident of Lithuania) together with its Annex GPM314A Employment income received in Lithuania.

All types of taxable income (if any) received in Lithuania and subject to personal income tax under Article 5 of the Law on Personal Income Tax must be declared in the tax return.

A document certified by tax authorities of your country of residence and therein verifying that you received income during the respective year on which income tax was paid to a foreign budget must be enclosed with the tax return. If you did not receive such income, then a document attesting to this fact and issued by tax authorities of your country of residence must be submitted together with the tax return.