Print page Send link

Extended term for reporting on income from individual activity

10 Apr 2020

In light  of the outspread of COVID-19 pandemia, the tax authority introduced certain changes on tax obligations of permanent residents of Lithuania who receive and pay income tax on Class B income (basically, this is income not related to employment) in Lithuania. The deadline of filing the annual tax declaration and paying the income tax was earlier set by 1 May of every succeeding year after the relevant tax year when the income was received. 

Due to COVID-19, the deadline of submitting the tax declaration and paying the income tax in Lithuania was deferred by two months - all permanent residents of the Republic of Lithuania were entitled to declare and pay personal income tax on Class B income by July 1, 2020. The same applies to non-permanent residents of the Republic of Lithuania that carry out individual activity through a permanent establishment in Lithuania. 

As earlier, non-permanent residents of the Republic of Lithuania are under obligation to submit a declaration on Class B income and pay the income tax within 25 days after receipt of such income.  

Please do get in touch if you need support or want to have a conversation about how COVID-19 might impact your business or your personally. Please send all your enquiries to

Back to the news list


Lithuanian citizenship

20 Jan 2021

Amended procedures of filing citizenship documents


30 Dec 2020

Brexit - the impact of the UK-EU Trade and Cooperation Agreement on aviation


20 Dec 2020

New regulations in relation to the United Kingdom's withdrawal from the European Union

International recognition

16 Apr 2020

Šulija Partners Law Firm Vilnius was once again recommended by the Legal 500 EMEA as a top tier firm.

More news...

Šulija Partners Law Firm Vilnius, registered office Jogailos street 11, Vilnius, LT-01116, Lithuania, fax +370 52051926, e-mail:

Contact details | Sitemap | Know your customer | Privacy policy | Feedback | Links | Terms and Conditions | Attorney advertising | Copyright Back to the top