Benefits in kind. In a commentary to art. 9 of the Tax Income Act the Tax Authorities state that benefit in kind in 2009 should be recognized essentially in a similar way as it was done until the end of the previous year.  The new rules applicable to the evaluation of the benefit in kind in the event of the use of company cars for private needs as well as to the granting of interest-free loans by an employer will be applied only from January 2010. The before mentioned benefit received by an employees is not treated as a benefit in kind in the tax period of 2009.
Social security. A new form of social security notification about insured persons during the taxable period and its filing rules applicable as of 1 February 2010 were approved. According to the new rules, the notification, previously submitted quarterly, will have to be submitted on a monthly basis until the 15th day of the following month from 1 February 2010.
Registration for VAT purposes. The rules on registration with/deregistration from the VAT payers’ register were amended. Under the new rules, Lithuanian entities, which are obliged to register for VAT purposes, must submit their requests when an obligation to register, calculate and pay VAT arises. Lithuanian companies which register voluntarily should submit their requests seven business days before the obligation arises.
Foreign companies registering obligatorily should submit their requests seven business days before goods or services are supplied in Lithuania or goods are acquired from foreign countries. For voluntary registration a request should be submitted seven business days before the date when the company wishes to be registered.
VAT refund. New rules on VAT refund for foreign taxable persons were introduced. According to the changes the amount indicated in the application for VAT refund must not be lower than LTL 1.380 if the application period is shorter than one calendar year but not shorter than three months, or LTL 170 if the application period is a calendar year or a period at the end of a year shorter than three months.