There are two ways to engage in independent commercial, industrial, creative or professional activities in Lithuania:

  • either by registering self-employment under an individual activity certificate, or
  • by acquiring a business license if a business license is provided for this type of activity.

Before engaging in the specific activity, you must first see whether the law of the Republic of Lithuania or other non-tax legal acts require you to establish a company and obtain all (if any) necessary permits and licenses in order to carry out the activity.

Important: registering self-employment in Lithuania under an individual activity certificate requires a fixed base on which the activity is to be carried out. Fixed base refers to the continuity of the individual activity (other than sporting or performing arts activity) of a non-resident of Lithuania. A non-resident of Lithuania is considered to be carrying out economic activities on a fixed base if he/she (or a representative agent) carries out the activities continuously.

For third-country nationals of non-EU Member States, a temporary or permanent residence permit issued in accordance with Republic of Lithuania Law on the Legal Status of Aliens is required to carry out individual economic activities in Lithuania*.

*not apply citizens of Ukraine and illegal migrants.

 

Self-employment under an individual activity certificate

Registration/deregistration, income and taxation, expenditures, accounting, obligations

Self-employment under a business license

Types of activity, license acquisition, taxation, restrictions, accounting, obligations

Comparison between individual activity certificate and business license

Comparison between individual activity certificate and business license