The following non-taxable Class A payments are eligible for declaration in the annual personal income tax return:
• Daily allowances; increased expenditure compensation to employees, whose work is performed in travel, under field conditions, related to trips or is of movable type; prizes paid to the residents with their value within the tax period not exceeding EUR 200
• Pension accumulation companies will be eligible to declare pension payments, paid under the Law on Pension Accumulation of the Republic of Lithuania
• Companies involved in life insurance should declare pension annuities paid out to the residents since 1 January 2016
• Non-profit entities should declare allowances paid to their members since 1 January 2016 from the funds, accumulated from the membership fees.
Other declaration obligations
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