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.
Contacts
Additional Resources
Footnotes
1 For additional information see: https://migracija.lrv.lt/lt/naudinga-informacija/ukraina-ukrayina-ukraina-ukraine.
Disclaimer
* 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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