A declaration to the State Tax Inspectorate (VMI) can be submitted in the following ways:
- Delivered directly to an employee of the local tax office (AVMI) in Lithuania;
- Sent by post to the AVMI at the addresses published by them, or to the VMI under the Ministry of Finance, Declaration Management Division, at the address: Neravų g. 8, Druskininkai, Lithuania;
- Submitted electronically in accordance with the Rules for Submitting Declarations Electronically valid in Lithuania (i.e., via the EDS system).
The declarations must be properly completed using either forms printed by official printing houses or the declaration forms published on the official website of the State Tax Inspectorate (www.vmi.lt >Databases > Forms), intended for computer-based completion.
Declarations must be submitted within the deadlines established by the relevant tax laws and in accordance with the rules for filling out, submitting, and adjusting the specific declarations, as approved by orders of the Head of the State Tax Inspectorate under the Lithuanian Ministry of Finance, to the appropriate local tax offices (AVMI).
Unless otherwise specified by legislation in Lithuania, only one copy of the declaration needs to be submitted. If the taxpayer requires a declaration (or its copy) with a receipt stamp, multiple copies (or copies) of the declaration may be submitted upon request. The declaration and its second copy (and/or a photocopy) must be submitted either stapled together or placed in an envelope. The second copy of the declaration (and/or a copy) with a receipt stamp will be returned to the person submitting the declaration either directly or by post, provided a stamped envelope with a return address is included.