As of 1 March 2022, migration-related matters and employment procedures have been simplified in Lithuania for Ukrainian nationals, their family members, and stateless persons residing in Ukraine (hereinafter – the Ukrainians).1  The changes were made considering the current situation in Ukraine.

WHY THIS MATTERS

These steps have been taken by Lithuania’s government to support the humanitarian crisis resulting from the armed conflict in Ukraine and over a million people have fled/are fleeing Ukraine for nearby countries. 

The measures put in place will enable smoother immigration procedures for Ukrainian nationals affected or displaced by the armed conflict in their country who are considering Lithuania as a possible destination.

Registration in Lithuania

Ukrainians arriving in Lithuania must register with the Migration Department (more information is available on the website for the Migration Department by clicking here).  Registration is necessary in order to provide them with the necessary assistance and establish their legal stay in Lithuania.

After registration the individuals will be able to obtain:

  • a temporary residence permit in Lithuania (for one year);
  • a national visa (for one year).

Ukrainian nationals with biometric passports are subject to the visa-free regime (90 days within 180 days).

For more information see the webpage of the Migration Department, by clicking here.

Residence Permit in Lithuania

For Ukrainians, who do not have a valid foreign passport, a national visa would not be issued in Lithuania.  However such individuals would be able to apply for a temporary residence permit for humanitarian reasons. 

Right to Work in Lithuania

As of 1 March 2022, Ukrainians no longer need a work permit and also they are exempted from the obligation to obtain decisions on the compliance of the foreigner‘s work (with the needs of the labour market of Lithuania) from the national Employment Service authorities.  Therefore, companies employing Ukrainians will no longer have to apply to the Employment Service for work permits or/ and work compliance decisions.

It is important to note, that employers who have concluded an employment contract with a Ukrainian still have an obligation to submit notification (called LDU) via the State Social Insurance web page.  The aforementioned notice must be submitted not later than one working day prior to the day of the Ukrainian individual’s employment.

The specified notice of employment of an alien must be submitted not later than one working day prior to the day of his / her employment.

Other

Ukrainians who register in Lithuania are given an 11-digit personal identification number, which is recognised in state registers.  Medical care and other necessary services are provided to Ukrainians arriving in Lithuania.

Additional guarantees for Ukrainians arriving in Lithuania should be introduced in detail in the near future.

Tax Liabilities in Ukraine

According to the information available to KPMG in Lithuania, currently it is possible for individuals to comply with their tax obligations in Ukraine (e.g., to make transfers to the national budget of the country).  Indeed, taxpayers may wish to consider early payment of taxes.

Due to the current situation, the local tax administrator will not apply fines or interest for late filing or late payment of taxes during this period.

* Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters. 

 

The information contained in this newsletter was submitted by the KPMG International member firm in Lithuania.

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GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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