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Starting Wednesday, self-employed residents who meet the criteria set out in the description can submit a simplified application form through My STI (Apply for a Self-Employed Grant), according to a press release. The State Tax Inspection (STI) reports that the Ministry of Economy and Innovation has updated the inventory of subsidies for freelancers.
“The call for subsidies has been renewed with the approval of the Government for changes in the procedure for allocating funds for the measure“ Subsidies for Self-Employed Victims of COVID-19 ”. Almost 2.4 million LTL was allocated to grants to support operating liquidity. Eur ”, says Danutė Laurinavičienė, representative of the Tax Obligations Department of STI.
The process for submitting the freelance grant application form has not changed. After joining My STI, residents will find a completed application that they just need to familiarize themselves with; make sure the submitted data is correct and approved. The resident of the applicant will be informed by a personal message to my STI if their request is satisfied or not, and if not, why not.
The grant may be awarded to a resident who performs an individual activity when the following conditions are met:
1) 2020 carried out an individual activity under a certificate and / or business license included in the list of activities restricted by COVID-19: · the list of individual activities restricted under the certificate is here, · the list of activities restricted under the business license is here .
2) 2020 the duration of the individual activity carried out corresponds to at least one of the following:
· The resident has registered the individual activity according to the certificate for at least 90 calendar days continuously or intermittently as of January 1. until November 6. inclusive, or
· The resident has acquired the company certificate (s) for at least 90 calendar days continuously or intermittently, in the period between January 1. until November 6. inclusive, or
If the resident has changed the form of individual activity, but the total duration of the individual activity carried out according to the certificate and commercial certificate (s) is at least 90 calendar days (continuously or intermittently) from January 1 . until November 6. inclusive.
3) The taxable income received by a resident in 2019 from non-individual activities does not exceed 6,660 euros, and the total taxable income received in 2020 does not exceed 21,852 euros.
4) The resident has filed income tax returns for 2019 and 2020 (if required).
Neither can a resident be bankrupt; you must have a valid identity document; a checking or payment card account opened in your own name with a financial institution; you must not carry out activities in the sectors listed in the European Commission Regulation1.
The amount of the subsidy will depend on the duration and form of the action.
If the resident has carried out an individual activity according to the certificate, the subsidy will be 100%. Personal income tax amounts calculated from the taxable income of the individual activity as of 2019, but not less than 100 EUR and not more than 10,926 EUR.
If the resident has been operating under a business license, the subsidy will be 100%. prices of commercial certificates (income tax) paid for the periods of activity in 2019, but not less than 100 EUR and not more than 10,926 EUR.
If the resident started self-employment only in 2020 and if it is carried out for at least 90 calendar days continuously or intermittently, they will receive a grant of 100 euros.
If a resident has performed both individual activities under a certificate and a business license, or has switched from one form of activity to another, they will receive a grant, which can amount to: 100%. Amounts of personal income tax calculated from the total taxable income of the individual activity in 2019 and 100 percent. the prices of the commercial certificates (income tax) paid for the periods of activity in 2019, that is, the income tax calculated for both forms of activity will be added.
Grant evaluation process
The STI also forwards the applications received to the Lithuanian Business Support Agency (LVPA) for evaluation, so that it can determine whether the maximum allowable amount of aid will not be exceeded after receiving the grant.
established in a Regulation of the European Commission2. The LVPA sends the list of eligible applications to the Ministry of Economy and Innovation. If the latter makes a positive decision on the grant, the National Center for General Functions transfers it to the resident.
It should be noted that under the new aid scheme, self-employed workers affected by a pandemic may also be entitled to compensation for rental and operating costs. For these compensations, contact UAB Investicijų ir verslo garantijos (INVEGA), tel. 8 5210 7510, the. mail [email protected]
We remind you that residents can receive tax inquiries by calling 1882 (+370 5260 5060) or 8 5 2191 777, as well as sending an inquiry electronically through My STI. Consultations in service departments – with prior reservation.
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