Tax Administration

The main taxes and duties in force in Lithuania, i. e. value-added tax, corporate income tax, income tax of individuals and excise duties are administered by the State Tax Inspectorate. The State Tax Inspectorate consists of the central tax administrator (State Tax Inspectorate under the Ministry of Finance) and ten territorial tax offices.  

Activities of the State Tax Inspectorate and tax administration procedures are governed by the Law on Tax Administration.

Customs Department of the Republic of Lithuania are responsible for the administration of customs duties and, partially, of VAT and excise duties to the extent to which this function has been assigned to the Customs under individual tax laws.

The Customs Department of the Republic of Lithuania acts in accordance with:

• the Community Customs Code
• Law on Tax Administration
• Law on Customs.

The State Tax Inspectorate and the Customs are institutions subordinate to the Ministry of Finance.

Institutions authorised by the Ministry of Environment of the Republic of Lithuania take part in the administration, jointly with the State Tax Inspectorate, of taxes on public natural resources, oil and gas resources, and pollution.

The State Social Insurance Fund Board and its territorial offices are responsible for the administration of state social insurance contributions.