• the tax returns are submitted by the Lithuanian natural persons;
  • the electronic preparation of tax returns would create disproportionately huge administrative burden to the tax payer, e.g. applicable to the submission of tax returns by foreign legal or natural persons, etc.;
  • the electronic submission of tax returns is not available due to objective reasons, i.e. the regulations governing the preparation of certain tax return does not foresee to submit the tax return by electronic means or an alternative manner is established to submit the tax return.

From 1 January 2018 the tax payers (legal persons and natural persons) will be entitled to submit only in electronic forms all tax returns and other documents, which affect the calculation and payment to relevant tax (i.e. cash reports, reports, etc.) to the Lithuanian State Tax Inspectorate, except when:
  • the annual personal income tax returns are submitted by the Lithuanian natural persons;
  • the electronic submission of tax returns would create disproportionately huge administrative burden to the tax payer, e.g. applicable to the submission of tax returns by foreign legal or natural persons who are not registered as VAT payers in Lithuania, etc.;
  • the electronic submission of tax returns is not available due to objective reasons, i.e. the regulations governing the preparation of certain tax return does not foresee to submit the tax return by electronic means or an alternative manner is established to submit the tax return.