Individual activity under a certificate: what is it and how do you obtain it?

Thinking about working independently and legally?

An individual activity certificate is one of the simplest ways to start. It’s easy to obtain, and you can begin your activity the same day. Still, before you start, it’s important to know how to register it, what taxes apply, how much it costs, and which mistakes to avoid.

In this article you will learn:

• What an individual activity certificate is and why it’s useful
• How to apply for it online
• What you need to know about taxes
• Which mistakes to avoid

An individual activity certificate is a document issued by the State Tax Inspectorate (VMI) that allows a person to carry out independent economic activity under a selected classification (EVRK code). It is not a company — the activity is carried out under your own name and personal responsibility.

When is an individual activity certificate useful? When you provide services or sell goods but don’t want to establish a company. It’s popular among freelancers, creators, consultants, craftsmen, and e‑commerce sellers. You can read more about activity options in the article: individual activity.

You can obtain the certificate online in just a few minutes.

Registering individual activity online

1. Visit the VMI website: www.vmi.lt
2. Log in to the Electronic Declaration System (EDS) using online banking, an electronic signature, or Smart-ID.
3. Select: Registration → Individual activity under a certificate → New registration
4. Fill out the form: enter the activity start date, EVRK code, and activity location.
5. Confirm and save the certificate in PDF format.

What you need before registering an individual activity certificate?

Before starting the registration process in the VMI system, it’s recommended to prepare the following:

• Identity verification method: you can log in to VMI EDS using online banking, an electronic signature, or Smart-ID.
• Activity start date: it can be today or a future date, but it must be accurate — your tax and reporting obligations begin from this date.
• Activity field and EVRK code: EVRK (Classification of Economic Activities) identifies the nature of your work.
• • For example: translators use code 74.30, programmers use 62.01.
  • The full list is available on the VMI website or via the EVRK search tool.
• Contact details: VMI requires your email, phone number, and activity address. If you work from home, you can list your home address.
• Payment account details (optional but useful): if you have a separate bank account for business, you can list it as your primary settlement account.

Tip: Before registering, check whether your activity requires additional permits or licenses — especially if you work with food, medical services, or financial activities.

What does the individual activity certificate look like?

The certificate is issued electronically and automatically stored in your VMI account. It is a PDF document that you can view, download, or print at any time.

The certificate includes:

• Your name, surname, and personal ID number
• Certificate number
• Activity start date
• Activity type (EVRK code and description)
• The VMI office that issued the certificate
• Date of issue

The certificate does not contain a physical stamp — it is fully valid in electronic form and complies with Lithuanian law.

Where to find it?

After logging in to VMI EDS, go to:
“Registries” → “Activity certificates”,
where you will see your active certificate and can download it.

With an individual activity certificate, you must pay:

• GPM (Personal Income Tax) – 15% of profit.
  However, you can choose the 30% deductible expenses method (without tracking actual expenses).
• VSD (State Social Insurance contributions) – 12.52% of 90% of profit.
• PSD (Compulsory Health Insurance) – 6.98% of the minimum monthly wage (MMA) if you are not employed under an employment contract.

Example calculation (using the 30% deductible expenses method):

❌ Not submitting the activity start declaration to VMI

❌ Not keeping an income–expense journal

❌ Not choosing a deductible expenses method

❌ Filing income declarations late

❌ Not calculating PSD/VSD obligations

❌ Forgetting about VAT registration when exceeding the €45,000 threshold

Can I have multiple activity types?

Yes, you can carry out several activities under one certificate, as long as they fall within the selected EVRK codes.

How much does individual activity cost?

The certificate is issued free of charge. You only pay taxes on the income you earn.

What if I never started the activity?

Inform VMI that the activity was not started, or submit an annual tax return with zero income.

When do I need to register for VAT?

When your income exceeds €45,000 over the last 12 months.

When running individual activity, it’s important to properly track income, expenses, and payments. With the Rivile ERP system, you can easily manage your accounting, calculate taxes, and prepare reports without errors.

We also recommend trying: Rivile accounting software