VMI provides services to the following groups of people:
Employees with legal contracts don’t need to worry about paying their own taxes – employers pay them on behalf of employees. As such, contracted employees only need to declare their income for the previous calendar year if they want to receive tax refunds or verify the taxes they have paid.
If you are an employer, you should consult VMI on the specific topic you’re interested in.
If you are a freelancer:
If you are a student and don't work, you don't need to register with VMI or provide any other information.
IMPORTANT: VMI provides Lithuanian taxpayer identification numbers to foreigners working and residing in the country.
VMI manages the following topics related to taxation in Lithuania:
For more information on tax system in Lithuania visit: