COVID-19 – support with tax obligations

We would like to inform you that Lithuanian State Tax Inspectorate (STI) has announced a list of taxpayers which will be automatically given these aids: 

• STI and State Social Insurance Fund Board (SCIFB) will not force the collection of reported and not paid taxes;
• STI and SCIFB will not calculate interests for late payment of taxes;
• Taxpayers will be able to conclude interest-free tax loan agreement.

The list of tax payers which was published be found here. As well the information of separate company can be checked in STI's website (only in Lithuanian).

Please be noted, that these measures will be valid until the end of extreme situation caused by COVID-19.

We would like to note that taxpayers which are included in the list and would like to conclude interest-free tax loan agreement may provide the simplified application within 2 months after the end of extreme situation.

Taxpayers, which have not been included in the list, but also were affected by the COVID-19 and would like to conclude a tax loan agreement or use other aids mentioned above, can submit a simplified application which can be found here (currently available only in Lithuanian language).

The simplified application could be filled for below mentioned reasons: 

• To conclude interest-free tax loan agreement for taxes administrated by STI or SCIFB (the tax payer should fill the preferable payment schedule);
• To stop forced collection of reported and not paid taxes by STI or SCIFB (valid until the end of extreme situation);
• To terminate the calculation of interests for late payment of taxes (valid from 16 March 2020 until the end of extreme situation);

The above-mentioned options are provided in the simplified application. Please note that the taxpayer has to indicate the reasons why it should be considered as negatively affected by COVID-19: 

• Due to restrictions directly applicable to economic activities;
• Due to changes in the market (reduced demand, etc.);
• Due to negative impact caused by COVID-19 to business partners’ economic activities;
• Other (other, not mentioned reasons should be filled).

Tax loan

It is important to note that, the tax loan agreement could be concluded only when the tax payer has the obligation to pay taxes, i.e. has submitted returns and obligation to pay taxes has occurred. After the submission of returns and occurred obligation to pay taxes the tax payer should submit the simplified application. Furthermore, no additional documents will be required while submitting the application unless the STI or SCIFB will ask to provide additional documents individually. Please be noted that it can take up to 30 calendar days to process the request provided.

The mentioned application can be submitted via My STI (Mano VMI) system or via electronic email address vmi@vmi.lt.

The same application is valid for STI and SCIFB, i.e. tax payers may submit single application for taxes payable to both institutions.

Please be informed that those tax payers which have concluded a tax loan agreement before the extreme situation may contact the STI in order to change the contractual terms. Those tax payers which had a tax debt before the extreme situation may also submit the above-mentioned form in order to conclude a tax loan agreement. 

If the tax payer has concluded a tax loan agreement with SCIFB before the extreme situation and does not have the ability to meet the set payments schedule, the agreement will not be canceled. These tax payers should contact the SCIFB within one month after the end of the extreme situation to conclude the new terms and payment schedule for the tax loan agreement.

The information above was prepared by Leinonen Tax Team.