What certificates can you order and submit to the foreign country where you earned your income?

Instead of certificates issued by foreign tax authorities on income received in Lithuania (EU/EEA forms), we may issue:

1. Form FR0594 of income received by a resident of Lithuania and income tax paid thereon in Lithuania (hereinafter referred to AS “certificate FR0594”).

Certificate FR0594 shall indicate the total amount of income subject to income tax received during the tax period by a resident of Lithuania (Lithuania and foreign States), without deducting the amounts of withheld and/or paid income tax, state social insurance and compulsory health insurance contributions, incurred expenses and applied non-taxable income. At the request of an individual, certificate FR0594 may indicate the income received by him during the tax period and not subject to tax. In such a case, note FR0594 shall indicate the total amount of taxable and non-taxable income (including income exempted from income tax by the elimination of double taxation) received by the Gyventes during the tax period. Note FR0594 shall also indicate the amount of income tax withheld in Lithuania and/or paid into the budget of the Republic of Lithuania by the person withholding tax on taxable income received during the tax period and/or by the permanent Lithuanian  himself.

The fastest and most convenient way to apply for a certificate FR0594 is by logging in to My VMI and selecting: Services - > certificates - > certificate of income received and income tax paid on it in Lithuania.: Paslaugos -> Pažymos –> Pažyma apie gautas pajamas ir nuo jų Lietuvoje sumokėtą pajamų mokestį.

The application may also be submitted directly upon arrival (pre-registration) or by post (via postal service providers) to the nearest VMI unit. The model application form can be found here.

Certificate FR0594 shall be drawn up in Lithuanian-English and issued not later than within 5 working days of the submission of the application.

It is important to note that foreign tax administrations have also been informed that the information requested in EU/EEA certificates on personal income and taxes paid may be included in certificate FR0594 issued by the VMI.

2. Certificate OF residence of Lithuania in form FR0254 (DAS-4) (“DAS-4 certificate”)

A resident of Lithuania who has received income from a foreign country with which a double taxation convention has been concluded and applies and who wishes to benefit from the tax advantages established may provide that foreign country with information on his status as a resident. To that end, an application for a DAS-4 certificate must be submitted.

An application for a DAS-4 certificate can be made by joining My VMI and choosing: Paslaugos -> Pažymos –> Pažyma dėl pripažinimo rezidentu dvigubo apmokestinimo išvengimo sutarties tikslais.

The application may also be submitted directly upon arrival (pre-registration) or by post (via postal service providers) to the nearest VMI unit. You can find out what information you need to provide in your application here.

The DAS-4 certificate shall be drawn up in Lithuanian-English and issued not later than within 5 working days from the submission of the application.

It is important to note that for residents of Lithuania, we approve forms of certificates drawn up by foreign States for the purpose of confirming residence in Lithuania (residence, not income or taxes paid) solely for the purposes of double taxation conventions (DTC).

If the certificates drawn up by the tax administrations of foreign States (EU/EEA forms) request confirmation of the address of a person's place of residence in Lithuania, in this case an individual may order a certificate of declared place of residence from the State Enterprise Enterprise Centre of Registers at self-service.