VMI provides services to the following groups of people: 

• Employees
• Employers
• Freelancers

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:

• • VMI can issue EU citizens an individual activity or business certificate, allowing them to be self-employed in Lithuania. Non-EU citizens must have a Lithuanian residence permit to obtain the above-mentioned certificates.
  • Individuals working with an individual activity or business certificate must declare their annual income using the Personal Income Declaration form (GPM311) between March and May every year.

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:

• Taxpayer registration
• Issuance/extension/termination of individual and business certificates
• Tax refunds
• Income declaration
• Issuance of certificates on income received and taxes paid in Lithuania
• Provision of information on tax liabilities

For more information on tax system in Lithuania visit: 

STATE TAX INSPECTORATE WEBSITE