The Ministry of Finance: the procedure for issuing business certificates confirming the payment of fixed personal income tax will be simplified as of 1 December
Today, the Government approved the draft resolution simplifying the procedure for issuing to residents the business certificates confirming the payment of fixed personal income tax.
“Our goal is to reduce the administrative burden and to create a simplified procedure for payment of fixed personal income tax or, as better known, the procedure for issuing business certificates”, Minister of Finance Kristupas Vaitiekūnas states.
According to the Minister, the amendments will create a possibility of submitting requests for business certificates by telephone. This is expected not only to speed up the administrative processes, but also to reduce the costs of regulatory adaptation for small businesses.
In parallel, the current restriction on issuing business certificates to residents with debts to the State Social Insurance Fund, and the restriction on issuing a business certificate for a period of less than 3 months will be waived if a resident has not paid in advance the state social insurance contributions for the entire period of validity of the business certificate.
“These restrictions will be waived considering the fact that a business certificate is a document confirming the payment of personal income tax, therefore other tax obligations or debts should not limit the timely payment of personal income tax”, K. Vaitiekūnas emphasizes.
Moreover, the recast list of activities which may be carried out under a business certificate will be drawn up, aligning the names and codes of the activities indicated therein with a new version of the Classification of Economic Activities (NACE Rev. 2.1). It will be used in issuing business certificates for 2026 and onwards.
Last updated: 24-11-2025
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