Long-term debtor is a legal person, which meets all the following criteria:
·         is a VAT payer;
·         tax arrears declared are more than EUR 10.000 and not paid for more than 2 months;
·         is not a budgetary institution;
·         does not have status of bankrupted, reorganized or deregistered legal person.

The long-term debtors’ list could be found:
http://www.vmi.lt/cms/ilgalaikiu-skolininku-sarasas

In addition, based on STI “Recommendations regarding the confirmation of future business partners’ reliability”, the companies should pay attention to their business
partners’ activities, in order to prevent tax risks in the future (i.e. such as right to deduct
input VAT incurred, recognition of deductibility of expenses calculating corporate income tax, etc.). Therefore, the long-term debtors' list mentioned above could be used for verification of business partners (i.e. before concluding agreements with new business partners).