Factsheet for case
LT-2021-13/1860
–
Updated
– measures in Lithuania
Grants for the self-employed
Vienkartinė subsidija savarankiškai dirbantiems asmenims
Background information
On 25 March 2021, the procedure for allocation and administration of funds for the measure “Grants for the self-employed affected by COVID-19” (the Procedure), as approved by Resolution No 167 of the Government of the Republic of Lithuania, came into effect providing for the possibility for the self-employed to receive lump-sum subsidies. The aim is to support self-employed persons (who carry out activities on the basis of individual activity certificates or business certificates) who have been affected by restrictions imposed in Lithuania during the COVID-19 pandemic.
Content of measure
The Procedure provides for the possibility of receiving such grants for persons who carried out activities under individual economic activity certificates and/or business certificates if such activities are in the list of activities restricted by COVID-19:
-
if the person carried out activities under an individual activity certificate, the grant will be 100% of the amount of personal income tax due on taxable income from individual activities in 2019, but not less than €100 and not more than €10,926.
-
if the person carried out activities under a business certificate, the grant will be 100% of the price of the business certificate(s) (income tax) paid for the periods of activity in 2019, but not less than €100 and not more than €10,926.
-
if the person started individual economic activities only in 2020 and continued them for at least 90 calendar days uninterruptedly or intermittently, the grant will be €100.
-
if the person carried out activities both under an individual economic activity certificate and a business certificate, or changed from one form of activity to another, income tax calculated for both forms of activity will be added up, but the grant shall not exceed €10,926.
Other grant eligibility criteria:
-
taxable income from non-individual activities in 2019 does not exceed €6,660; total taxable income earned in 2020 does not exceed €21,852;
-
the person has filed income tax returns for 2019 and 2020 (where applicable).
The maximum compensation per applicant is 70% of the fixed costs incurred between 1 November 2020 and 30 April 2021, up to the maximum amount of €20,000.
Self-employed persons should submit grant applications to the State Tax Inspectorate (STI). The applications are accepted from 29 March 2021 to 1 June 2021.
Updates
The following updates to this measure have been made after it came into effect.
|
09 November 2021
|
In accordance with Resolution No. 167 of the Government of the Republic of Lithuania (3 November 2021), a new version of the Procedure for allocation and administration of funds for the measure “Grants for the self-employed affected by COVID-19” became effective in Lithuania as of 9 November 2021, extending the period of the measure until 22 November 2021. The grants shall be paid no later than 31 December 2021.
|
Use of measure
According to the State Tax Inspectorate (STI), on 11 February 2021, there were a total of 101,749 people engaged in individual activities that are included in the lists of activities affected by COVID-19.
A total of €12 million has been paid from the state budget of the Republic of Lithuania for the implementation of the measure.
Target groups
Actors and funding
|
Actors
|
Funding
|
National government
Social partners jointly
Public support service providers
|
National funds
|
Social partners
Social partners' role in
designing the measure
and form of involvement:
|
Trade unions
|
Employers' organisations
|
|
Role
|
Consulted
|
Consulted
|
|
Form
|
Direct consultation outside a formal body
|
Direct consultation outside a formal body
|
Social partners' role in the
implementation, monitoring and assessment phase:
-
No involvement
-
Main level of involvement: Peak or cross-sectoral level
Involvement
Social partners consulted only ad hoc, the tripartite meeting was not held.
Views and reactions
Information is not available.
Sources
-
14 February 2021: Part of the self-employed left on the margin: feeling invisible and unsupported, they have to sell their property (Dalis savarankiškai dirbančiųjų liko užribyje: negaudami paramos jaučiasi nematomais, parduoda turtą)
(www.delfi.lt)
-
24 March 2021: Procedure for allocation and administration of funds for the measure “Grants for the self-employed affected by COVID-19” (Priemonės „Subsidijos nuo COVID-19 nukentėjusiems individualią veiklą vykdantiems asmenims“ lėšų skyrimo ir administravimo tvarkos aprašas)
(e-seimas.lrs.lt)
-
03 November 2021: Resolution No 167 of the Government of the Republic of Lithuania (3 November 2021)
(www.e-tar.lt)
-
15 November 2021: Call for applications under the measure “Grants for the self-employed affected by COVID-19"
(eimin.lrv.lt)
