Obligations in self-employment in agricultural activities

Persons self-employed in agricultural activities are required to:

  • To issue accounting documents after the provision of services/sale of goods (the following accounting documents are used: an invoice (for persons not registered as taxpayers for VAT purposes), a VAT invoice (for persons registered as taxpayers for VAT purposes), a cash register receipt (if a cash register is used to record income), and any other accounting documents (payment orders, cash receipts, etc.));
  • To keep accounting records;

For more information on keeping accounting records for farmers, please refer to the Lithuanian Agricultural Advisory Service.

  • To submit the annual income tax return to the State Tax Inspectorate (even if no income was generated from self-employment in agricultural activities) at the end of the year, by 1 May of the following year, if:  

- persons self-employed in agricultural activities are registered as taxpayers for VAT purposes;

- persons self-employed in agricultural activities are not registered as taxpayers for VAT purposes, and their annual income sourced from agricultural activities, received from residents or foreign sources, exceeds EUR 3,000*.

* persons are required to declare their income from agricultural activities regardless of the EUR 3,000 threshold when the economic size (ESU) of their agricultural holding is equal to or greater than 4 ESU, and such persons wish to have their national social security contributions calculated on the basis of their income sourced from agricultural activities and the expenses they have incurred; or when farmers (or partners of farmers) registered in the Register of Agricultural Holdings are candidates for election as national politicians or Members of the European Parliament for the Republic of Lithuania.

From 1 January 2018: if persons self-employed in agricultural activities pay rent to other residents for land used for agricultural purposes, they must withhold and pay 15% income tax on the rent payments, and declare these payments to the State Tax Inspectorate.

For more detailed information, please see here (only in Lithuanian).