LTH Tax Natural Persons Registration


On Aug. 5, LTH Tax issued notice and letter on tax registration rules.


  • LTH Tax issued information notice on a change in the rules for registration of natural persons in the register of taxpayers/deregistration from the register of taxpayers.
  • Change in Tax Rules for Natural Persons
  • On Jul. 25, 2024, order (RF VA-63) amending the rules was adopted, on the activities of a trust or company formation, administration, and real estate agent (broker).
  • Includes tax advisory service provider, and the rule change indicates the date of the beginning (end) of the provision of services, affecting tax reporting deadlines.
  • Residents who have started to carry out activities as a real estate agent (broker) and tax consulting until Jul. 31, 2024 and tax consulting from Aug. 1, 2024, are impacted.
  • Effectiveness
  • Those impacted must submit notification by Dec. 1, 2024, as set out by LTH Tax.
  • Rules come into force on Aug. 1, 2024.

Regulators LTH Tax
Entity Types Corp; Fiduciary; IB
Reference RF VA-63, PR 8/5/2024; Lt R-2770, 8/1/2024
Functions Accounting; Compliance; Financial; Legal; Registration/Licensing; Reporting; Tax
Countries Lithuania
Category
State
Products Corporate; Equity
Regions EMEA
Rule Type Final
Rule Date 8/5/2024
Effective Date 12/1/2024
Rule Id 221955
Linked to N/A
Reg. Last Update 8/5/2024
Report Section EU

Last substantive update on 08/07/2024