[{"data":1,"prerenderedAt":107},["ShallowReactive",2],{"pages/individual-activities//en":3},{"status":4,"data":5},true,{"image":6,"id":7,"template":8,"seo":9,"title":51,"date":76,"show_title":4,"rodyti_kelia":4,"rodyti_publikavimo_data":4,"url":72,"blocks":77},false,13022,"Default",{"title":10,"robots":11,"og_locale":17,"og_type":18,"og_title":10,"og_url":19,"og_site_name":20,"article_publisher":21,"article_modified_time":22,"twitter_card":23,"twitter_misc":24,"schema":26,"breadcrumbs":67,"description":54,"language":73},"Individual activities - Inovacijų agentūra",{"index":12,"follow":13,"max-snippet":14,"max-image-preview":15,"max-video-preview":16},"index","follow","max-snippet:-1","max-image-preview:large","max-video-preview:-1","en_US","article","https://www.inovacijuagentura.lt/en/individual-activities/","Inovacijų agentūra","https://www.facebook.com/inovacijuagentura","2026-05-29T13:19:37+00:00","summary_large_image",{"Written by":25},"Neringa Trinskienė",{"@context":27,"@graph":28},"https://schema.org",[29,41,52,57],{"@type":30,"@id":19,"url":19,"name":10,"isPartOf":31,"datePublished":33,"dateModified":22,"breadcrumb":34,"inLanguage":36,"potentialAction":37},"WebPage",{"@id":32},"https://www.inovacijuagentura.lt/en/#website","2026-05-29T13:18:13+00:00",{"@id":35},"https://www.inovacijuagentura.lt/en/individual-activities/#breadcrumb","en-US",[38],{"@type":39,"target":40},"ReadAction",[19],{"@type":42,"@id":35,"itemListElement":43},"BreadcrumbList",[44,49],{"@type":45,"position":46,"name":47,"item":48},"ListItem","1","Home","https://www.inovacijuagentura.lt/en/",{"@type":45,"position":50,"name":51},"2","Individual activities",{"@type":53,"@id":32,"url":48,"name":20,"description":54,"publisher":55,"inLanguage":36},"WebSite","",{"@id":56},"https://www.inovacijuagentura.lt/en/#organization",{"@type":58,"@id":56,"name":20,"url":48,"logo":59,"image":65,"sameAs":66},"Organization",{"@type":60,"inLanguage":36,"@id":61,"url":62,"contentUrl":62,"width":63,"height":64,"caption":20},"ImageObject","https://www.inovacijuagentura.lt/en/#/schema/logo/image/","https://web-prod.inovacijuagentura.lt/wp-content/uploads/2026/05/ia-logo-main.svg","1886","786",{"@id":61},[21],[68,71],{"url":69,"text":47,"id":70},"/en/",7576,{"url":72,"text":51,"id":7},"/en/individual-activities/",[74],{"url":19,"code":75,"locale":75,"default":6},"en","2026-05-29",[78,81,84,86,95,97,99,105],{"acf_fc_layout":79,"text":80},"AcfText","\u003Cblockquote>\n\u003Cp>We recommend this form of activity when you are sure that you are able to implement your business idea on your own, and especially when you are planning to implement economic-commercial activities for a limited period of time.\u003C/p>\n\u003C/blockquote>\n\u003Ch5>You may choose between two options:\u003C/h5>\n\u003Ctable style=\"border-collapse: collapse; width: 100%;\">\n\u003Ctbody>\n\u003Ctr>\n\u003Cth style=\"width: 11.3127%;\" scope=\"row\">Evaluation criteria\u003C/th>\n\u003Cth style=\"width: 44.3436%;\" scope=\"col\">A business license\u003C/th>\n\u003Cth style=\"width: 44.3436%;\" scope=\"col\">Individual activities certificate\u003C/th>\n\u003C/tr>\n\u003Ctr>\n\u003Cth style=\"width: 11.3127%;\" scope=\"row\">Number of participants\u003C/th>\n\u003Ctd style=\"width: 44.3436%;\">A person and a person’s family members, if they are indicated in the business certificate\u003C/td>\n\u003Ctd style=\"width: 44.3436%;\">Sole owner\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Cth style=\"width: 11.3127%;\" scope=\"row\">Persons who may participate in the activity\u003C/th>\n\u003Ctd style=\"width: 44.3436%;\">A resident who has acquired a business certificate and only one of the following family members: spouse, father, mother, child from 14 years of age, care recipient, caregiver (guardian).\u003C/td>\n\u003Ctd style=\"width: 44.3436%;\">Resident having registered the activity;\u003C/p>\n\u003Cp>Employed persons;\u003C/p>\n\u003Cp>Persons providing services under a service contract;\u003C/p>\n\u003Cp>Several persons having entered into a joint activity (partnership) agreement\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Cth style=\"width: 11.3127%;\" scope=\"row\">Restrictions of activities\u003C/th>\n\u003Ctd style=\"width: 44.3436%;\">Only the activities specified in the list  of types of self-employment activity (which require a business certificate);\u003C/p>\n\u003Cp>to receive income not exceeding 45,000 EUR per year;\u003C/p>\n\u003Cp>services cannot be provided and goods cannot be sold to a company when activities overlap;\u003C/p>\n\u003Cp>an amount not exceeding 4,500 EUR can be received from companies that do not carry out activity analogous to that specified in a business certificate;\u003C/p>\n\u003Cp>after acquiring a trade business certificate, an amount not exceeding 4,500 EUR per year can be received from companies and / or other residents who are engaged in individual activity.\u003C/td>\n\u003Ctd style=\"width: 44.3436%;\">All types of economic commercial activities, except those that can only be undertaken by a legal entity\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Cth style=\"width: 11.3127%;\" scope=\"row\">Minimum capital amount\u003C/th>\n\u003Ctd style=\"width: 44.3436%;\">There are no requirements regarding capital.\u003C/td>\n\u003Ctd style=\"width: 44.3436%;\">There are no requirements regarding capital.\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Cth style=\"width: 11.3127%;\" scope=\"row\">Duty to register as a VAT payer\u003C/th>\n\u003Ctd style=\"width: 44.3436%;\">\u003Ca href=\"https://www.vmi.lt/evmi/kada-atsiranda-prievole-registruotis-pvm-moketoju-?lang=en\">From 01/05/2025, a legal or natural person in Lithuania engaged in any economic activity (taxable person) and, in the case of point 2, a legal person who is not a taxable person must register for VAT purposes if at least one of the following situations occurs.\u003C/a>\u003C/td>\n\u003Ctd style=\"width: 44.3436%;\">\u003Ca href=\"https://www.vmi.lt/evmi/kada-atsiranda-prievole-registruotis-pvm-moketoju-?lang=en\">From 01/05/2025, a legal or natural person in Lithuania engaged in any economic activity (taxable person) and, in the case of point 2, a legal person who is not a taxable person must register for VAT purposes if at least one of the following situations occurs.\u003C/a>\u003C/td>\n\u003C/tr>\n\u003C/tbody>\n\u003C/table>\n\u003Cp> \u003C/p>\n",{"acf_fc_layout":82,"fonas":83},"AcfSkirtukas","pilkas",{"acf_fc_layout":79,"text":85},"\u003Cp>In order to obtain an \u003Cstrong>individual activities certificate\u003C/strong>, you should submit a completed registration application using Form \u003Ca href=\"https://www.vmi.lt/evmi/formos?_stiformssearch_WAR_EskisLiferayPortletsportlet_formDate=1583322999765&p_p_id=stiformssearch_WAR_EskisLiferayPortletsportlet&p_p_lifecycle=1&p_p_state=normal&_stiformssearch_WAR_EskisLiferayPortletsportlet_javax.portlet.action=search&_stiformssearch_WAR_EskisLiferayPortletsportlet_title=&_stiformssearch_WAR_EskisLiferayPortletsportlet_code=REG812&_stiformssearch_WAR_EskisLiferayPortletsportlet_tax=&_stiformssearch_WAR_EskisLiferayPortletsportlet_checkboxNames=revision&lang=en\" target=\"_blank\" rel=\"noopener\">REG812\u003C/a> to the State tax inspectorate (STI). Data and documents can be submitted at the tax inspectorate in person, by post or by email. \u003Ca href=\"https://www.vmi.lt/evmi/noriu-registruoti-individuali%C4%85-veikl%C4%85-lietuvoje?lang=en\" target=\"_blank\" rel=\"noopener\">Individual activities can also be registered\u003C/a> online. An individual activities certificate is issued online by filling in an application electronically via the the \u003Ca href=\"https://sso.vmi.lt/sso/login?TARGET=https%3a%2f%2fwww.vmi.lt%2fmanovmi%2flt%2fManoVMIep.aspx&locale=en\" target=\"_blank\" rel=\"noopener\">My STI/Mano VMI area\u003C/a>. You can log in to this system using online banking or a mobile signature. The application for a certificate must be submitted no later than the day on which the activities commence. If you decide to cease your activities, an application must be submitted to the STI no later than within 5 working days after the date on which you stop.\u003C/p>\n\u003Cp>\u003Cstrong>Registration/deregistration/change of information regarding the activities of natural persons in the Taxpayers Register can be found \u003C/strong>\u003Cstrong>\u003Ca href=\"https://www.vmi.lt/evmi/pradedu-individualia-veikla\" target=\"_blank\" rel=\"noopener\">here\u003C/a>.\u003C/strong>\u003C/p>\n\u003Cblockquote>\n\u003Cp>\u003Cem>This activities certificate is issued for an unlimited period of time. However, at the end of a tax period, an annual income tax declaration must be submitted to the district STI and personal income tax on the income from individual activities received during the calendar year must be paid.\u003C/em>\u003C/p>\n\u003C/blockquote>\n",{"acf_fc_layout":87,"items":88},"AcfTable",[89,92],{"title":90,"tekstas":91}," Advantages:","\u003Cul>\n\u003Cli>Registration costs nothing;\u003C/li>\n\u003Cli>Check-in and check-out takes place 1 working day;\u003C/li>\n\u003Cli>Simple accounting;\u003C/li>\n\u003Cli>If you are registering your business for the first time, you can take State social insurance (\u003Ca href=\"https://sodra.lt/informacija/susipazinkite-su-svarbiausiais-klausimais-ir-atsakymais-apie-individualia-veikla#sekcija-0\" target=\"_blank\" rel=\"noopener\">VSD\u003C/a>) leave for a year.\u003C/li>\n\u003C/ul>\n",{"title":93,"tekstas":94},"Disadvantages:","\u003Cul>\n\u003Cli>Unlimited liability of members, i. y. when a business fails, a person risks his or her personal property;\u003C/li>\n\u003Cli>Only one person can be involved in the activity (eg a small community can have up to 10 members).\u003C/li>\n\u003C/ul>\n",{"acf_fc_layout":96,"fonas":83},"AcfSkirtukasLinija",{"acf_fc_layout":79,"text":98},"\u003Cp>In order to obtain a \u003Cstrong>business license\u003C/strong>, you must first check whether business licenses are issued for the activity you have chosen. The list of activities which can be carried out under a business license can be found \u003Ca href=\"https://www.e-tar.lt/portal/lt/legalAct/TAR.AD0234636A7A/asr\">here\u003C/a>. The amount of the business license fee may depend on the choice of activity type or sub-type. This amount also depends on the period of validity of the business license. A business license is limited to certain activities listed in the \u003Ca href=\"https://www.vmi.lt/evmi/documents/20142/391020/VL+klasifikatorius+nuo+2020-07-01.docx/22bb87de-0691-edfc-c3d2-e07f81e16020?t=1594960748425\" target=\"_blank\" rel=\"noopener\">classification of business license\u003C/a>\u003Ca href=\"http://www.vmi.lt/evmi/documents/20142/391020/VL+klasifikatorius+nuo+2020-07-01.docx/22bb87de-0691-edfc-c3d2-e07f81e16020?t=1594960748425\" target=\"_blank\" rel=\"noopener\">s\u003C/a>.\u003C/p>\n\u003Cp>Business licenses may be issued for a desired period of a calendar year, which may not extend beyond the end of the same calendar year. Commercial business licenses are issued for a desired period of a calendar year, calculated in days. The shortest possible period is one day. Service and production business licenses are issued for a desired period of a calendar year (calculated in days) but not for more than one calendar year and not for less than 5 calendar days, which do not have to be consecutive.\u003C/p>\n\u003Cp>Income earned from a separate activity under a business license is subject to income tax at the established rate payable before the date of issue of the business license. The rates of the fixed income tax are determined by the council of each municipality annually.\u003C/p>\n",{"acf_fc_layout":87,"items":100},[101,103],{"title":90,"tekstas":102},"\u003Cul>\n\u003Cli>Income up to 45 000 EUR is subject to a flat-rate income tax set by municipal councils, i.e. it is clear how much tax will have to be paid during the selected period.\u003C/li>\n\u003Cli>The activity can be carried out for the period you want, but not longer than one calendar year.\u003C/li>\n\u003C/ul>\n",{"title":93,"tekstas":104},"\u003Cul>\n\u003Cli>Exceeding 45 000 EUR is taxed as registered income from individual activities with a certificate.\u003C/li>\n\u003Cli>Can only be carried out for certain activities (the list of activities is exhaustive).\u003C/li>\n\u003Cli>It takes up to 4 working days to withdraw a business license.\u003C/li>\n\u003C/ul>\n",{"acf_fc_layout":106},"AcfIvertinimas",1780325201423]