What is the procedure for issuing a residence certificate for a resident of Lithuania for the purposes of a double taxation convention?

Certificate of residence of a resident of Lithuania for the purposes of a double taxation convention

Where a legal person of Lithuania or a resident of Lithuania (hereinafter referred to as the “person”) who has received income in a foreign country with which Lithuania applies a double taxation convention (DTC) wishes to benefit from the tax advantages provided for in the DTC in a foreign country, he may apply for a certificate form FR0254 (DAS-4) confirming the residence of a resident of Lithuania (hereinafter referred to as the “application”). The certificate form FR0254 (DAS-4) confirming the residence of a resident of Lithuania (hereinafter referred to as the “Lithuanian resident certificate”) shall be submitted to the foreign country in which the income was received.

Who can obtain a certificate from a Lithuanian resident?

The following persons who have received income in a foreign state with which Lithuania has concluded a DTC may obtain a certificate of a resident of Lithuania:

  • a resident of Lithuania.

A natural person, irrespective of citizenship, shall be considered a resident of Lithuania if he meets at least one of the criteria set out in paragraph 1 of Article 4 of the Law of the Republic of Lithuania on personal income tax. A resident of Lithuania must pay taxes on income received abroad in Lithuania (there are exceptions).

  • A legal person of Lithuania registered in the Register of legal entities or a collective investment undertaking established in Lithuania which does not have legal personality.

A branch of a foreign undertaking may not be considered a resident of Lithuania and may not be issued with a certificate of a resident of Lithuania. Representations, branches and permanent establishments of foreign enterprises registered in Lithuania shall be considered to be residents of a foreign state for whom a certificate confirming the place of residence may be issued by the tax administrations of those foreign States.

How do I apply for a Lithuanian resident certificate?

It is most convenient to submit an application for a Lithuanian resident certificate by electronic connection to My VMI (Services - > certificates - > certificate of recognition as resident for the purposes of the double taxation convention).

A ready-made video is available here to help you make an independent and correct application.

If you do not have the ability to connect to My VMI and submit your application electronically, you can also submit your application to:

If the application is submitted directly to the VMI service unit or is sent by the Vytauto, the following must be indicated:

  • the date of the request;
  • the name of the person;
  • the tax identification number (personal or company code);
  • the address of the seat/place of residence;
  • the period for which the certificate is required (year);
  • the foreign state to which the Lithuanian resident's certificate will be submitted;
  • the number of certificates (units) of a resident of Lithuania;
  • the method of withdrawing the certificate of a resident of Lithuania.

You must submit a copy of the identity document at the same time as the request is sent by Vytauto. If the application is submitted by a representative, he must submit the authorisation issued in accordance with the procedure laid down by legal acts.

How and when will I receive a certificate from a Lithuanian resident?

A certificate of a Lithuanian resident shall be drawn up in Lithuanian-English and issued not later than within 5 working days from the date of application for it.

You will receive a certified certificate from a Lithuanian resident in the manner specified in your application for the following certificate:

  • through a postal service provider;

IMPORTANT! For the purposes of the DTC, the residence of a resident of Lithuania shall also be confirmed by certificates drawn up by foreign tax authorities (equivalent of a resident of Lithuania certificate).

If you wish to obtain confirmation of residence of a Lithuanian resident for DTC purposes in a form prepared by a foreign administrator, you must submit a duly completed foreign administrator form with the application. The tax administrator may additionally request the submission of the above form in Lithuanian translated form.

Forms of application:

  • when you connect to My VMI electronically, you must complete a similar application as for the Lithuanian resident certificate (My VMI - > services - > certificates - > certificate of recognition as resident for the purposes of the double taxation convention) and submit it. You must then attach the completed foreign administrator certificate form to the submitted application, specifying your data, without having to sign the certificate form.

You must add a completed but unsigned certificate form by opening the submitted application and clicking “Pateikti susijusį dokumentą”:

 

If a form completed by the foreign tax administrator has been submitted with the request to confirm the residence of Lithuania, the status of a resident of Lithuania will be confirmed in the certificate of the foreign tax administrator, the certificate of a resident of Lithuania shall not be drawn up.

  • when sending a request to confirm the form completed by the foreign tax administrator by through postal service providers, you must attach a signed completed form and provide a copy of the identity document. If the application is submitted by a representative, he must submit a mandate issued in accordance with the procedure laid down by legal acts;
  • contact the VMI service department directly. Pre-registration is required.

Useful information