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According to the STI, last year there were already 18 thousand. the population carried out individual activities related to passenger transport. Despite the drop in demand for transport, it is more than in 2019, when this activity was worth 17.3 thousand. population, and in 2018 there were 13 thousand of them.
It was still unclear what his income was last year; the statement was not over. However, for 2019, carriers declared 20 million. 1156 EUR tax base on average. They paid 1.1 million. personal income tax (PIT) – an average of 64 euros each.
979 residents engaged in transportation activities received the attention of the STI – letters were sent to them with a request to clarify the statements.
“Letters were received from residents whose reported income from transportation activities did not match the data provided by the organizers of passenger transportation. Most carriers adjusted their income tax returns and corrected discrepancies immediately. A total of out of 596 residents adjusted their income tax returns after notification, ”reported Stasė Aliukonytė – Šnirienė, Director of the Tax Liability Department at STI.
Since 2020, transportation platforms have been mandated to provide data on carriers using their services, which has led to the identification of discrepancies. The data is provided by STI to 8 passenger transport organizers: Uber, Yandex.Taxi, Bolt Operations, as well as Lietuvos Transport, Lithuanian Taxi Services, Taxilita, Oryo, Frontana, Faster ”.
“Preliminary income declarations for the population engaged in carrier activities for 2020 will be supplemented with the following data provided by the organizers of passenger transportation. This data is still being collected and reviewed from the platforms, so we will be able to provide information on the revised income tax returns of the carriers and the amount of the tax calculated when this process is completed ”, explains the STI.
22 people received administrative infractions due to taxes
Last year, with regard to people who carry out passenger transport activities, the STI carried out 65 various control actions, whose total amount of taxes to be paid exceeded 80.5 thousand LTL. euros. During all the control activities of the sector, 22 complaints of administrative infraction were made for the administrative infractions detected.
“The main infractions detected are unrecorded activities, incorrect data entry in declarations, people do not complete accounting records of income and expenses of individual activities of the resident”, says S. Aliukonytė-Šnirienė.
Stasė Aliukonytė-Šnirienė
For comparison, a year ago, in 2019, the STI carried out around 50 different control actions against carriers, after which the total amount of taxes to be paid exceeded 111 thousand. euros. During all control activities in the sector, 27 complaints of administrative infractions were made for the administrative infractions identified.
The STI explains that it uses its resources rationally and focuses mainly on those cases where the threat of not collecting revenue for the budget is greatest.
“Various channels of communication with taxpayers and penalties are applied in tax administration, and tax inspections are carried out only in extreme cases, when necessary to ensure compliance with tax obligations,” says a representative of the STI.
The STI assesses whether an inspection should be initiated not only on the basis of available information and data received from third parties, but also assesses the information on the media and social networks.
Twice as many people carried food
According to STI data, in 2020 9.3 thousand. the population carried out courier messaging activities, followed by the delivery of food through various platforms.
2019 this activity was carried out by 4 thousand. population that declared 5.5 million. Tax base EUR and 0.283 million EUR. EUR GPM. On average, a person then had € 1,375 in income and € 71.5 in taxes.
Union: to err is human
Edvinas Naraškevičius, representative of the Lithuanian Union of Transporters, ensures that there is no significant difference for drivers, if the STI receives data directly from the platforms, or if the driver himself declares according to bank statements.
“As stated above, it is now stated: it makes no difference whether the platform provided data to the STI or not. You still receive income as salary and then declare the income. They always come by bank transfer,” says E. Naraškevičius.
He assures that he will not know of cases that the carriers can abuse in any way.
“I heard that taxi drivers haven’t mentioned any salary in the past, but they haven’t really had to communicate or know that people would do that,” says a union spokesperson.
According to him, it is even easier for drivers if the STI submits the formed returns or verifies the data.
“The individual activity (IV) carries a certain responsibility for the person who performs it. When you work under an employment contract, all state taxes are paid by the employer, you don’t need to know anything about accounting or taxes, you get an order and everything. And when you do IV, you already have a duty to keep records, you have a duty to know what taxes to pay, be interested in changes in Sodra taxes, changes in PSD, GPM contributions, because they change almost every year. Not everyone hires an accountant, others collect information themselves and it is clear that mistakes are made. It is human to make a mistake ”, does not emphasize E. Naraškevičius.
He assures that during the pandemic, many transporters assumed other activities: they work as food transporters and couriers through the platforms, since the demand for transport has decreased significantly.
“The need for transportation has greatly diminished as people’s social activity has almost dropped to zero,” the union spokesman said.
3.3 thousand were transported last year. foreign
Foreigners accounted for a large part of the growth of carriers last year. According to the STI, 3.3 thousand people carried out this activity last year. foreigners, when in 2019. – 3 thousand, and in 2018. – 2.2 thousand. For 2019, foreigners declared 2.8 million. 0.15 million euros of revenue. GPM paid.
“If a person has arrived in Lithuania and wishes to carry out the activities of a carrier for a continuous period of time, he or she, like a Lithuanian citizen, must notify the tax administrator of their intention to carry out individual activities. If a third-country national who does not belong to a non-EU state wishes to carry out individual activities, he must additionally present a temporary or permanent residence permit in Lithuania to the tax administrator, ”explained S. Aliukonytė-Šnirienė, Director of the Department of Tax Obligations of the STI.
He explained that foreigners, like nationals, are themselves responsible for calculating and paying income tax and filing a return.
The declaration lasts until May 3
Like every year, all self-employed residents, including carriers, must file income tax returns and pay taxes at the end of the return, according to their accounting records. This year, residents must do so by May 3.
Income received by the carrier may be reduced by the costs incurred by the carrier in filing an annual income tax return. For example, if the driver gave his customers 15 thousand. Transport services worth 11.5 thousand euros, which have incurred various expenses. (fee for the use of the platform, fuel, repairs, car rental, cleaning, etc.), you can record all the actual costs incurred when declaring all income. The actual costs incurred must be substantiated by the resident with appropriate and legally binding documents.
Another way to calculate costs is to choose an amount equal to 30 percent. income received (earned) from individual activities This deductible amount is not required to be properly documented.
If the tax base of the individual activity does not exceed 20,000 euros, the 5% is effectively applied. income tax. When the tax base exceeds the threshold of € 20,000, the income tax increases from 5% to 15%, respectively. When the tax base reaches the amount of 35,000 euros, 15% is applied. Income tax rate.
You must keep a diary of income and expenses.
When a resident performs an individual activity on the basis of a certificate, regardless of the transportation platform used to provide transportation services, they must keep records and an Income and Expense Accounting Journal, and must issue one of the following accounting documents : invoice, VAT invoice or cash register The receipt of the device will be specified by the STI.
This work is provided to carriers by means of an accounting document issued by the transport platform itself, which records the amounts to be paid by passengers.
The STI recalls that when transporting passengers for remuneration by car, the passenger transport organizer must immediately provide the passenger with a travel and payment document formed by electronic means of communication after the trip. This accounting document is stored in a system in which both the carrier and the passenger can see all this information.
If the carrier does not agree with the data provided by third parties when declaring income, it may request it from the STI and present documentation proving otherwise.
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