Registry entry

Lithuania — Individual-Activity Income Schedule (Form GPM311C), Companion to the Annual Personal Income Tax Declaration

The State Tax Inspectorate's (Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos, VMI) individual-activity (self-employment) income schedule, "Pavyzdinės pajamų mokesčio deklaracijos priedas GPM311C — Individualios veiklos pajamos" (GPM311C), page 3 of the same 9-page specimen PDF annex to VMI Order No. VA-93 (2019) already on file for lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311 (the main GPM311 declaration, which references but does not model this schedule's own line items — see that schema's gpm311cPageCount/receivedIndividualActivityIncome gate fields). GPM311C is completed by resident taxpayers who received income from individual (self-employed) activity, including farm activity, business-certificate (verslo liudijimas) activity, and foster-family (šeimyna) participant support. This v1.0.0 models GPM311C's own two-table layout in full: Section I (PAJAMOS/Income), a 6-row table (one fixed row per income-type code — 35, 97, 90, 92, 93, 96) of 9 columns each (type code, income amount, amount from legal entities/trading individuals, withheld tax, tax paid by another person, source country/territory code, foreign tax paid, business-certificate activity code, month); and Section II (IŠLAIDOS/Expenses), a 5-row table (codes 35, 97, 92, 93, 96 — code 90 has no expense row) of 3 columns each (related income type code, expense amount, business-certificate activity code), completed only when the taxpayer elects the actual-expense deduction method. Both tables are modeled as bounded repeating-row groups (incomeRowN/expenseRowN, N matching the source's own fixed row count), per this registry's established convention that GovSchema v0.3 has no array/repeating-element type. This companion-schema pattern — a separately-versioned schema for one schedule of a combined multi-schedule source PDF — mirrors this registry's existing precedent for Romania's Declarația Unică (declaratie-unica-activitati-independente) and Greece's Ε1/Ε2/Ε3 multi-schedule income tax return. GPM311C has no fillable AcroForm widgets; it is a text-layer specimen PDF documenting the paper/reference layout of a schedule actually filed electronically through VMI's Mano VMI portal. GovSchema is an independent, non-profit standards body and is not affiliated with, endorsed by, or operated by the Government of the Republic of Lithuania or the Valstybinė mokesčių inspekcija.

Registry entry

lt/vmi/gpm311c-individualios-veiklos-pajamos

Jurisdiction: Lithuania · national
Version: 1.0.0
Verification: draft
Authority: Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania)

Authoritative source Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko įsakymas Nr. VA-93 (2019), priedas — Pavyzdinės pajamų mokesčio deklaracijos priedas GPM311C (Individualios veiklos pajamos), page 3 of the same 9-page annex PDF as lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311, as republished by the Seimas' own legal-acts repository (e-seimas.lrs.lt)

Machine access

Schema document: registry/lt/vmi/gpm311c-individualios-veiklos-pajamos/1.0.0/schema.jsonapplication/schema+json
Verification record: registry/lt/vmi/gpm311c-individualios-veiklos-pajamos/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog: registry/index.jsonone record per schema id

Field reference

71 fields, read from the published schema.json, with names, types, requiredness, and validation as the document states them. The live government form remains the authoritative source.

Fields

taxYear integer required

The calendar year for which this GPM311C schedule (individual-activity income) is being reported, repeated in the header of every GPM311 schedule page.

range: 2019–∞
taxpayerPersonalCode string required

The taxpayer's Lithuanian personal identification code (asmens kodas), repeated at the top of this schedule page, matching the same field on the main GPM311 declaration (lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311).

classification: sensitive-pii
incomeRow1TypeCode enum optional

Income type code for the printed row "Farm activity income" (code 35). Each of Section I's 6 rows is pre-labeled on the source form with its own fixed income-type code; this field mirrors the source's own PR_KODAS column, restricted to this row's single applicable code.

enum: 35-farm-activity-income
incomeRow1Amount number optional

Gross income amount for this row, in euros and cents. For codes 35, 93, 96, and 97 this column holds the row's total income amount ("Pajamų suma"); for codes 90 and 92 (business-certificate income) the source instead labels this same column "Pajamų, gautų iš gyventojų, suma" (amount received from individuals), with amounts received from legal entities/trading individuals recorded separately in incomeRow1AmountFromTradeEntities.

range: 0–∞
incomeRow1AmountFromTradeEntities number optional

Amount received from legal entities and from individuals conducting trading activity, applicable per the source only to business-certificate income rows (codes 90 and 92); disclosed here on every row for structural consistency with the source's own uniform 9-column grid, but only meaningfully populated for rows 3 (code 90) and 4 (code 92).

range: 0–∞
incomeRow1WithheldTax number optional

Income tax withheld at source for this row.

range: 0–∞
incomeRow1OtherPersonPaidTax number optional

Income tax paid on this row's income using another person's funds.

range: 0–∞
incomeRow1SourceCountryCode string optional

Code of the state or territory from which this row's income was received, drawn from VMI's own Target Territories list (footnote 1 on this page), or code "XO" for income received from an international organization.
incomeRow1ForeignTaxPaid number optional

Income tax paid in a foreign state on this row's income.

range: 0–∞
incomeRow1BusinessCertificateActivityCode string optional

The business-certificate (verslo liudijimas) activity type code applicable to this row's income, from VMI's own separate business-certificate activity code list (not reproduced on this page); applicable only where this row's income was earned under a business certificate (principally rows 3 and 4, codes 90 and 92).
incomeRow1Month integer optional

The calendar month this row's income relates to, used for state social insurance (SODRA) and health insurance contribution purposes (footnote 2): if income is not broken down by month, every month of activity is treated as having earned equal income; months with no income should be omitted rather than entered as zero.

range: 1–12
incomeRow2TypeCode enum optional

Income type code for the printed row "Income from transfer of ownership of fixed assets (other than real estate) used in farm activity" (code 97). Each of Section I's 6 rows is pre-labeled on the source form with its own fixed income-type code; this field mirrors the source's own PR_KODAS column, restricted to this row's single applicable code.

enum: 97-farm-fixed-asset-transfer-income
incomeRow2Amount number optional

Gross income amount for this row, in euros and cents. For codes 35, 93, 96, and 97 this column holds the row's total income amount ("Pajamų suma"); for codes 90 and 92 (business-certificate income) the source instead labels this same column "Pajamų, gautų iš gyventojų, suma" (amount received from individuals), with amounts received from legal entities/trading individuals recorded separately in incomeRow2AmountFromTradeEntities.

range: 0–∞
incomeRow2AmountFromTradeEntities number optional

Amount received from legal entities and from individuals conducting trading activity, applicable per the source only to business-certificate income rows (codes 90 and 92); disclosed here on every row for structural consistency with the source's own uniform 9-column grid, but only meaningfully populated for rows 3 (code 90) and 4 (code 92).

range: 0–∞
incomeRow2WithheldTax number optional

Income tax withheld at source for this row.

range: 0–∞
incomeRow2OtherPersonPaidTax number optional

Income tax paid on this row's income using another person's funds.

range: 0–∞
incomeRow2SourceCountryCode string optional

Code of the state or territory from which this row's income was received, drawn from VMI's own Target Territories list (footnote 1 on this page), or code "XO" for income received from an international organization.
incomeRow2ForeignTaxPaid number optional

Income tax paid in a foreign state on this row's income.

range: 0–∞
incomeRow2BusinessCertificateActivityCode string optional

The business-certificate (verslo liudijimas) activity type code applicable to this row's income, from VMI's own separate business-certificate activity code list (not reproduced on this page); applicable only where this row's income was earned under a business certificate (principally rows 3 and 4, codes 90 and 92).
incomeRow2Month integer optional

The calendar month this row's income relates to, used for state social insurance (SODRA) and health insurance contribution purposes (footnote 2): if income is not broken down by month, every month of activity is treated as having earned equal income; months with no income should be omitted rather than entered as zero.

range: 1–12
incomeRow3TypeCode enum optional

Income type code for the printed row "Income under a business certificate for activity type 051 (residential-premises rental)" (code 90). Each of Section I's 6 rows is pre-labeled on the source form with its own fixed income-type code; this field mirrors the source's own PR_KODAS column, restricted to this row's single applicable code.

enum: 90-business-certificate-residential-rental-income
incomeRow3Amount number optional

Gross income amount for this row, in euros and cents. For codes 35, 93, 96, and 97 this column holds the row's total income amount ("Pajamų suma"); for codes 90 and 92 (business-certificate income) the source instead labels this same column "Pajamų, gautų iš gyventojų, suma" (amount received from individuals), with amounts received from legal entities/trading individuals recorded separately in incomeRow3AmountFromTradeEntities.

range: 0–∞
incomeRow3AmountFromTradeEntities number optional

Amount received from legal entities and from individuals conducting trading activity, applicable per the source only to business-certificate income rows (codes 90 and 92); disclosed here on every row for structural consistency with the source's own uniform 9-column grid, but only meaningfully populated for rows 3 (code 90) and 4 (code 92).

range: 0–∞
incomeRow3WithheldTax number optional

Income tax withheld at source for this row.

range: 0–∞
incomeRow3OtherPersonPaidTax number optional

Income tax paid on this row's income using another person's funds.

range: 0–∞
incomeRow3SourceCountryCode string optional

Code of the state or territory from which this row's income was received, drawn from VMI's own Target Territories list (footnote 1 on this page), or code "XO" for income received from an international organization.
incomeRow3ForeignTaxPaid number optional

Income tax paid in a foreign state on this row's income.

range: 0–∞
incomeRow3BusinessCertificateActivityCode string optional

The business-certificate (verslo liudijimas) activity type code applicable to this row's income, from VMI's own separate business-certificate activity code list (not reproduced on this page); applicable only where this row's income was earned under a business certificate (principally rows 3 and 4, codes 90 and 92).
incomeRow3Month integer optional

The calendar month this row's income relates to, used for state social insurance (SODRA) and health insurance contribution purposes (footnote 2): if income is not broken down by month, every month of activity is treated as having earned equal income; months with no income should be omitted rather than entered as zero.

range: 1–12
incomeRow4TypeCode enum optional

Income type code for the printed row "Income under a business certificate for an activity type other than 051" (code 92). Each of Section I's 6 rows is pre-labeled on the source form with its own fixed income-type code; this field mirrors the source's own PR_KODAS column, restricted to this row's single applicable code.

enum: 92-business-certificate-other-income
incomeRow4Amount number optional

Gross income amount for this row, in euros and cents. For codes 35, 93, 96, and 97 this column holds the row's total income amount ("Pajamų suma"); for codes 90 and 92 (business-certificate income) the source instead labels this same column "Pajamų, gautų iš gyventojų, suma" (amount received from individuals), with amounts received from legal entities/trading individuals recorded separately in incomeRow4AmountFromTradeEntities.

range: 0–∞
incomeRow4AmountFromTradeEntities number optional

Amount received from legal entities and from individuals conducting trading activity, applicable per the source only to business-certificate income rows (codes 90 and 92); disclosed here on every row for structural consistency with the source's own uniform 9-column grid, but only meaningfully populated for rows 3 (code 90) and 4 (code 92).

range: 0–∞
incomeRow4WithheldTax number optional

Income tax withheld at source for this row.

range: 0–∞
incomeRow4OtherPersonPaidTax number optional

Income tax paid on this row's income using another person's funds.

range: 0–∞
incomeRow4SourceCountryCode string optional

Code of the state or territory from which this row's income was received, drawn from VMI's own Target Territories list (footnote 1 on this page), or code "XO" for income received from an international organization.
incomeRow4ForeignTaxPaid number optional

Income tax paid in a foreign state on this row's income.

range: 0–∞
incomeRow4BusinessCertificateActivityCode string optional

The business-certificate (verslo liudijimas) activity type code applicable to this row's income, from VMI's own separate business-certificate activity code list (not reproduced on this page); applicable only where this row's income was earned under a business certificate (principally rows 3 and 4, codes 90 and 92).
incomeRow4Month integer optional

The calendar month this row's income relates to, used for state social insurance (SODRA) and health insurance contribution purposes (footnote 2): if income is not broken down by month, every month of activity is treated as having earned equal income; months with no income should be omitted rather than entered as zero.

range: 1–12
incomeRow5TypeCode enum optional

Income type code for the printed row "Individual-activity income, excluding farm activity and business-certificate activity" (code 93). Each of Section I's 6 rows is pre-labeled on the source form with its own fixed income-type code; this field mirrors the source's own PR_KODAS column, restricted to this row's single applicable code.

enum: 93-individual-activity-other-income
incomeRow5Amount number optional

Gross income amount for this row, in euros and cents. For codes 35, 93, 96, and 97 this column holds the row's total income amount ("Pajamų suma"); for codes 90 and 92 (business-certificate income) the source instead labels this same column "Pajamų, gautų iš gyventojų, suma" (amount received from individuals), with amounts received from legal entities/trading individuals recorded separately in incomeRow5AmountFromTradeEntities.

range: 0–∞
incomeRow5AmountFromTradeEntities number optional

Amount received from legal entities and from individuals conducting trading activity, applicable per the source only to business-certificate income rows (codes 90 and 92); disclosed here on every row for structural consistency with the source's own uniform 9-column grid, but only meaningfully populated for rows 3 (code 90) and 4 (code 92).

range: 0–∞
incomeRow5WithheldTax number optional

Income tax withheld at source for this row.

range: 0–∞
incomeRow5OtherPersonPaidTax number optional

Income tax paid on this row's income using another person's funds.

range: 0–∞
incomeRow5SourceCountryCode string optional

Code of the state or territory from which this row's income was received, drawn from VMI's own Target Territories list (footnote 1 on this page), or code "XO" for income received from an international organization.
incomeRow5ForeignTaxPaid number optional

Income tax paid in a foreign state on this row's income.

range: 0–∞
incomeRow5BusinessCertificateActivityCode string optional

The business-certificate (verslo liudijimas) activity type code applicable to this row's income, from VMI's own separate business-certificate activity code list (not reproduced on this page); applicable only where this row's income was earned under a business certificate (principally rows 3 and 4, codes 90 and 92).
incomeRow5Month integer optional

The calendar month this row's income relates to, used for state social insurance (SODRA) and health insurance contribution purposes (footnote 2): if income is not broken down by month, every month of activity is treated as having earned equal income; months with no income should be omitted rather than entered as zero.

range: 1–12
incomeRow6TypeCode enum optional

Income type code for the printed row "Foster-family (šeimyna) participant support income" (code 96). Each of Section I's 6 rows is pre-labeled on the source form with its own fixed income-type code; this field mirrors the source's own PR_KODAS column, restricted to this row's single applicable code.

enum: 96-family-carer-support-income
incomeRow6Amount number optional

Gross income amount for this row, in euros and cents. For codes 35, 93, 96, and 97 this column holds the row's total income amount ("Pajamų suma"); for codes 90 and 92 (business-certificate income) the source instead labels this same column "Pajamų, gautų iš gyventojų, suma" (amount received from individuals), with amounts received from legal entities/trading individuals recorded separately in incomeRow6AmountFromTradeEntities.

range: 0–∞
incomeRow6AmountFromTradeEntities number optional

Amount received from legal entities and from individuals conducting trading activity, applicable per the source only to business-certificate income rows (codes 90 and 92); disclosed here on every row for structural consistency with the source's own uniform 9-column grid, but only meaningfully populated for rows 3 (code 90) and 4 (code 92).

range: 0–∞
incomeRow6WithheldTax number optional

Income tax withheld at source for this row.

range: 0–∞
incomeRow6OtherPersonPaidTax number optional

Income tax paid on this row's income using another person's funds.

range: 0–∞
incomeRow6SourceCountryCode string optional

Code of the state or territory from which this row's income was received, drawn from VMI's own Target Territories list (footnote 1 on this page), or code "XO" for income received from an international organization.
incomeRow6ForeignTaxPaid number optional

Income tax paid in a foreign state on this row's income.

range: 0–∞
incomeRow6BusinessCertificateActivityCode string optional

The business-certificate (verslo liudijimas) activity type code applicable to this row's income, from VMI's own separate business-certificate activity code list (not reproduced on this page); applicable only where this row's income was earned under a business certificate (principally rows 3 and 4, codes 90 and 92).
incomeRow6Month integer optional

The calendar month this row's income relates to, used for state social insurance (SODRA) and health insurance contribution purposes (footnote 2): if income is not broken down by month, every month of activity is treated as having earned equal income; months with no income should be omitted rather than entered as zero.

range: 1–12
expenseRow1TypeCode enum optional

Income type code identifying which Section I income row this expense row's actual-expense deduction relates to (code 35, "Farm activity income"). Section II is completed only when the taxpayer elects the actual-expense deduction method rather than the statutory expense-ratio method (which requires no supporting expense detail).

enum: 35-farm-activity-income
expenseRow1Amount number optional

The documented actual-expense amount attributable to earning this row's income (footnote 3), entered net of state social insurance (SODRA) and compulsory health insurance contributions, which are instead calculated and entered on the main GPM311 declaration.

range: 0–∞
expenseRow1BusinessCertificateActivityCode string optional

The business-certificate (verslo liudijimas) activity type code column, disclosed here for structural consistency with the source's own uniform 3-column expense grid; not meaningfully applicable to this row's related income (code 35, "Farm activity income"), which is not business-certificate income — only the code-92 expense row (expenseRow3) genuinely uses this column.
expenseRow2TypeCode enum optional

Income type code identifying which Section I income row this expense row's actual-expense deduction relates to (code 97, "Income from transfer of ownership of fixed assets (other than real estate) used in farm activity"). Section II is completed only when the taxpayer elects the actual-expense deduction method rather than the statutory expense-ratio method (which requires no supporting expense detail).

enum: 97-farm-fixed-asset-transfer-income
expenseRow2Amount number optional

The documented actual-expense amount attributable to earning this row's income (footnote 3), entered net of state social insurance (SODRA) and compulsory health insurance contributions, which are instead calculated and entered on the main GPM311 declaration.

range: 0–∞
expenseRow2BusinessCertificateActivityCode string optional

The business-certificate (verslo liudijimas) activity type code column, disclosed here for structural consistency with the source's own uniform 3-column expense grid; not meaningfully applicable to this row's related income (code 97, "Income from transfer of ownership of fixed assets (other than real estate) used in farm activity"), which is not business-certificate income — only the code-92 expense row (expenseRow3) genuinely uses this column.
expenseRow3TypeCode enum optional

Income type code identifying which Section I income row this expense row's actual-expense deduction relates to (code 92, "Income under a business certificate for an activity type other than 051"). Section II is completed only when the taxpayer elects the actual-expense deduction method rather than the statutory expense-ratio method (which requires no supporting expense detail).

enum: 92-business-certificate-other-income
expenseRow3Amount number optional

The documented actual-expense amount attributable to earning this row's income (footnote 3), entered net of state social insurance (SODRA) and compulsory health insurance contributions, which are instead calculated and entered on the main GPM311 declaration.

range: 0–∞
expenseRow3BusinessCertificateActivityCode string optional

The business-certificate (verslo liudijimas) activity type code applicable to this expense row, since its related income (code 92) is business-certificate income.
expenseRow4TypeCode enum optional

Income type code identifying which Section I income row this expense row's actual-expense deduction relates to (code 93, "Individual-activity income, excluding farm activity and business-certificate activity"). Section II is completed only when the taxpayer elects the actual-expense deduction method rather than the statutory expense-ratio method (which requires no supporting expense detail).

enum: 93-individual-activity-other-income
expenseRow4Amount number optional

The documented actual-expense amount attributable to earning this row's income (footnote 3), entered net of state social insurance (SODRA) and compulsory health insurance contributions, which are instead calculated and entered on the main GPM311 declaration.

range: 0–∞
expenseRow4BusinessCertificateActivityCode string optional

The business-certificate (verslo liudijimas) activity type code column, disclosed here for structural consistency with the source's own uniform 3-column expense grid; not meaningfully applicable to this row's related income (code 93, "Individual-activity income, excluding farm activity and business-certificate activity"), which is not business-certificate income — only the code-92 expense row (expenseRow3) genuinely uses this column.
expenseRow5TypeCode enum optional

Income type code identifying which Section I income row this expense row's actual-expense deduction relates to (code 96, "Foster-family (šeimyna) participant support income"). Section II is completed only when the taxpayer elects the actual-expense deduction method rather than the statutory expense-ratio method (which requires no supporting expense detail).

enum: 96-family-carer-support-income
expenseRow5Amount number optional

The documented actual-expense amount attributable to earning this row's income (footnote 3), entered net of state social insurance (SODRA) and compulsory health insurance contributions, which are instead calculated and entered on the main GPM311 declaration.

range: 0–∞
expenseRow5BusinessCertificateActivityCode string optional

The business-certificate (verslo liudijimas) activity type code column, disclosed here for structural consistency with the source's own uniform 3-column expense grid; not meaningfully applicable to this row's related income (code 96, "Foster-family (šeimyna) participant support income"), which is not business-certificate income — only the code-92 expense row (expenseRow3) genuinely uses this column.

Verification record

This file is the source-review record for this document version, per the manual-source-review-v1 practice.

Current claim

status: draft
verification.method: manual-source-review-v1
verification.lastVerifiedAt: 2026-07-14
maturity.level: structural-reference

This is GovSchema Standard Research cycle GOV-2982, a child of GOV-2976, deepening Lithuania's Taxes vertical with a companion schedule to lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311 (opened in GOV-2969). This does not change Lithuania's vertical count — Taxes was already counted ✓ from the main GPM311 schema.

Duplicate-concurrent-run check

Checked git branch -a | grep -i "gpm311\|lt-vmi" and gh pr list --state all --search "gpm311" before starting — no existing gpm311c-prefixed branch or PR was found, so no reconciliation was needed.

Source verification — independently re-fetched, not re-cited from GOV-2969

Although the issue brief stated no re-fetch was needed (this is page 3 of the same PDF lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311 already cites), this cycle independently re-fetched and re-verified the source PDF from scratch, as a fresh checkout, rather than trusting the prior cycle's citation:

PDF source: https://e-seimas.lrs.lt/rs/lasupplement/TAP/470ad611ffa511e990d5d63c859a8aa7/dce00c10228f67133748211547043f37/format/ISO_PDF/ — fetched via curl -sL with response headers captured: HTTP/2 200, content-type: application/pdf;charset=UTF-8, 681,405 bytes (byte-identical to GOV-2969's own citation), content-disposition: attachment; filename="popierine_GPM311_forma_2019_10-28.pdf". Computed sha256 c5fb544043e48230ab3e2ce0a41791dc8da1498bd6695d93160022f8b274ac21 via sha256sum on the freshly downloaded file (not previously cited by GOV-2969's own VERIFICATION.md, which stopped at HTTP status/content-type/ byte-count/page-count — added here as an additional integrity check).
Independently re-extracted via pdfjs-dist (legacy ESM build, v6.1.200, the version available in this sandbox) directly from the freshly downloaded raw PDF bytes: getDocument() confirmed 9 pages; getAnnotations() confirmed 0 Widget/AcroForm annotations on every one of the 9 pages — reconfirming this is a text-layer specimen PDF, not a fillable AcroForm, consistent with GOV-2969's own finding.
Page 3's text layer was extracted two ways: (1) getTextContent() items joined in natural reading order (31,008 total characters across all 9 pages, close to but not identical to GOV-2969's own 31,594-character count — the difference is due to inter-item spacing choices in the join, not a substantive discrepancy, and was not investigated further since the actual page-3 content matched independently via method 2); (2) getTextContent() items with their own x/y glyph-transform coordinates preserved, grouped into rows by y-coordinate and sorted by x-coordinate within each row — necessary because the source's own multi-line, multi-column header cells (e.g. Section I's 9 column headers, each wrapping across 2-4 lines) do not reconstruct correctly from a naive left-to-right text join. This position-sorted extraction is what resolved the exact column structure modeled below.

Field derivation and scoping

Page 3's own heading reads "Pavyzdinės pajamų mokesčio deklaracijos priedas GPM311C — Individualios veiklos pajamos." The page carries the same taxYear/taxpayerPersonalCode header fields repeated on every GPM311 schedule page (mirroring the main GPM311 schema's own page-1 header fields — modeled here as this companion schema's own standalone header, since this is a separately-versioned schema, not a shared-fields reference into the sibling document), followed by two tables:

Section I. PAJAMOS (Income) — a 6-row table, one fixed row per income-type code in the source's own print order: farm activity income (code 35); farm-activity fixed-asset (excl. real estate) transfer-of-ownership income (code 97); business-certificate income under activity type 051, residential-premises rental (code 90); business-certificate income under any other activity type (code 92); individual-activity income excluding farm activity and business-certificate activity (code 93); foster-family (šeimyna) participant support income (code 96). 9 columns per row, confirmed against the source's own column-code row (PR_KODAS, SUMA_PAGR, SUMA_PAP, GPM_ISSK, GPM_KITO, VALST_PAJ, GPM_UZS, VR_KODAS, MENUO): income type code; income amount (SUMA_PAGR — dual-labeled: the row's total income amount for codes 35/93/96/97, or the amount received specifically from individuals for codes 90/92); amount received from legal entities/trading individuals (SUMA_PAP — the source's own header text and column position show this applies only to the business-certificate rows, codes 90/92); withheld tax; tax paid using another person's funds; source country/territory code (footnote 1, referencing VMI's own Target Territories list, or code "XO" for an international organization); foreign tax paid; business-certificate activity type code; and month (footnote 2, for state social insurance/health insurance contribution purposes). Modeled as a bounded 6-row repeating group (incomeRow1..incomeRow6), matching the source's own fixed, printed row count exactly — no free-form/uncapped continuation row exists on this page (unlike GPM311B's own dynamic table), though the source's own instructional note directs a taxpayer needing more rows to use a further copy of this same schedule page ("Jei duomenys netelpa viename lape, užpildykite daugiau šio priedo lapų").
Section II. IŠLAIDOS (Expenses) — a 5-row table (codes 35, 97, 92, 93, 96 — code 90 has no expense row, consistent with the footnote-driven reclassification of certain 90/92-coded income to other schedules, see below), 3 columns per row confirmed against the source's own column-code row (PR_KODAS, SUMA_PAGR, VR_KODAS): related income type code, expense amount (footnote 3: entered net of state social insurance/health insurance contributions, which are instead computed on the main GPM311 declaration), and business-certificate activity type code. This section is completed "only when the actual-expense deduction method is applied" (per the section's own subheading), as an alternative to the statutory expense-ratio method (which requires no supporting detail here). Modeled as a bounded 5-row repeating group (expenseRow1..expenseRow5), matching the source's own fixed, printed row count.
Both tables use this registry's established bounded-repeating-group convention (numbered field-name suffixes, e.g. incomeRow1TypeCode, incomeRow2TypeCode, ...), since GovSchema v0.3 has no array/repeating- element type — the same convention already used by the sibling GPM311 schema's own employmentIncome1..3 fields (GOV-2969) and this registry's other bounded-row precedents (Greece Ε2's property1..10, GOV-2644).
Type-code fields modeled as single-value enums, not free strings: because each of the 11 total rows (6 income + 5 expense) is pre-printed on the source with one specific, fixed income-type code, incomeRowNTypeCode/ expenseRowNTypeCode are each modeled as an enum restricted to that row's own single applicable code (e.g. incomeRow1TypeCode's enum is ["35-farm-activity-income"] only) — this still models the source's own real PR_KODAS/column faithfully while capturing that a filer cannot legitimately enter a different code into a pre-labeled row.

Scope decisions

incomeRowNAmountFromTradeEntities (SUMA_PAP) and incomeRowNBusinessCertificateActivityCode (VR_KODAS) modeled on every income row, not only rows 3/4: the source's own printed grid presents all 9 columns uniformly across all 6 rows (a genuine rectangular table), so these two columns are modeled on every row for structural fidelity to the source, each with a description disclosing that they are only meaningfully populated for the business-certificate rows (codes 90/92, i.e. incomeRow3/incomeRow4) — the same "structurally uniform, only conditionally meaningful" pattern already used by this registry for Greece Ε2's propertyNLeaseTypeAndUse column disclosures.
expenseRowNBusinessCertificateActivityCode similarly modeled on every expense row, with a per-row description noting that only the code-92 expense row (expenseRow3) genuinely uses this column, since only code 92 among Section II's 5 rows is business-certificate income.
No requiredWhen gates added between incomeRowNTypeCode and the row's other 8 fields, or between expenseRowNTypeCode and its other 2 fields: every field in both tables is optional, since GPM311C itself is only attached when the main GPM311 declaration's own receivedIndividualActivityIncome gate is true (a cross-schema condition out of this companion schema's own scope, already modeled on the sibling GPM311 schema), and even then a taxpayer only fills the specific row(s) matching income actually received that year — mirroring GPM311B's own established convention of leaving every employmentIncomeN* field optional.
Amounts modeled number (not integer): the source's own page-3 header states "Visos sumos įrašomos eurais ir centais" (All amounts are entered in euros and cents), matching the sibling GPM311 schema's own amount-field convention.
incomeRowNMonth modeled integer with minimum: 1/maximum: 12: the source's own footnote (2) describes this as a calendar month number (1-12) used for SODRA/health-insurance apportionment purposes.
incomeRowNSourceCountryCode/expenseRowNBusinessCertificateActivityCode/ incomeRowNBusinessCertificateActivityCode modeled string, not enum: the source references external, separately maintained code lists (VMI's own Target Territories list; VMI's own business-certificate activity-type code list) that are not reproduced on this page, so no closed enum is invented — consistent with the sibling GPM311 schema's own employmentIncomeNSourceCountryCode precedent.
Two "!" footnote-adjacent reclassification notes read but not modeled as fields: the source states that (1) code-90 income received from a legal entity, or received outside the stated territorial limits, is not treated as business-certificate income and must instead be declared on Form GPM311D2 under income-type code 23; and (2) certain other business-certificate income received from a legal entity under matching-activity or excess-scope conditions is reclassified onto this same schedule's own code-93 row. Both are disclosed here as taxpayer-facing classification rules, not encoded as schema constraints, since doing so would require modeling a full activity/counterparty eligibility test out of scope for this v1.0.0.
Classification: taxpayerPersonalCode is tagged sensitive-pii, matching the sibling GPM311 schema's own convention for the same field. Plain code/amount/date fields are left unclassified.

Other schedules noticed in the same source PDF (future candidates, not modeled)

Per this cycle's own issue brief, the same 9-page annex additionally contains (not modeled in this v1.0.0, left as disclosed backlog for a future companion-schema cycle):

GPM311D1 (page 4) — property/registrable-movable-asset transfer income and acquisition cost.
GPM311F1 (page 7, per GOV-2969's own page-order finding) — other income, including dividends, sole-proprietor profit, board fees, athlete/performer income, royalties, and honoraria.
The sibling GPM311 schema's own nextReviewBy note additionally lists GPM311D2, GPM311E, and GPM311G as further un-modeled schedules from the same combined source.

Conformance run

Two hand-authored valid fixtures under conformance/lt/vmi/gpm311c-individualios-veiklos-pajamos/1.0.0/:

valid-farm-income-actual-expense-method.json — farm activity income (code 35) reported with a withheld-tax amount and month, alongside a matching Section II expense-row entry — exercises the actual-expense deduction pathway (Section II populated) together with a single-code-35 Section I row.
valid-business-certificate-rental-and-trade-income.json — two business-certificate income rows (codes 90 and 92) exercising the incomeRowNAmountFromTradeEntities/incomeRowNBusinessCertificateActivityCode fields together with a foreign-sourced amount (SourceCountryCode/ ForeignTaxPaid) on the code-92 row — no Section II rows populated, exercising the statutory expense-ratio (no-expense-detail) pathway.

Ten mutation-control fixtures, each isolated to raise exactly one error:

mutation-control-missing-required-field.json — drops taxpayerPersonalCode (static required: true).
mutation-control-invalid-minimum-tax-year.json — sets taxYear to 2015, below validation.minimum: 2019.
mutation-control-invalid-enum-value.json — sets incomeRow1TypeCode to "96-family-carer-support-income", not in that row's own single-value enum (["35-farm-activity-income"]).
mutation-control-invalid-type-income-amount.json — sets incomeRow1Amount to the string "twelve-thousand" instead of a number.
mutation-control-value-below-minimum.json — sets incomeRow1Amount to -500, below validation.minimum: 0.
mutation-control-month-below-minimum.json — sets incomeRow1Month to 0, below validation.minimum: 1.
mutation-control-month-above-maximum.json — sets incomeRow1Month to 13, above validation.maximum: 12.
mutation-control-invalid-expense-enum-value.json — sets expenseRow1TypeCode to "97-farm-fixed-asset-transfer-income", not in that row's own single-value enum (["35-farm-activity-income"]).
mutation-control-expense-amount-below-minimum.json — sets expenseRow1Amount to -100, below validation.minimum: 0.
mutation-control-trade-entities-amount-below-minimum.json — sets incomeRow4AmountFromTradeEntities to -50, below validation.minimum: 0.

All twelve fixtures were checked with a from-scratch Node conformance checker (/tmp/gov2982/gen/validate_conformance.mjs, not committed — a disposable script run from an isolated scratch directory, per this registry's own established practice since no committed conformance-fixture validator exists) implementing this schema's own required/requiredWhen/ type/validation.enum/validation.minimum/validation.maximum grammar directly:

`` $ node /tmp/gov2982/gen/validate_conformance.mjs registry/lt/vmi/gpm311c-individualios-veiklos-pajamos/1.0.0/schema.json conformance/lt/vmi/gpm311c-individualios-veiklos-pajamos/1.0.0 OK mutation-control-expense-amount-below-minimum.json errors=["expenseRow1Amount: value -100 below minimum 0"] OK mutation-control-invalid-enum-value.json errors=["incomeRow1TypeCode: value \"96-family-carer-support-income\" not in enum [\"35-farm-activity-income\"]"] OK mutation-control-invalid-expense-enum-value.json errors=["expenseRow1TypeCode: value \"97-farm-fixed-asset-transfer-income\" not in enum [\"35-farm-activity-income\"]"] OK mutation-control-invalid-minimum-tax-year.json errors=["taxYear: value 2015 below minimum 2019"] OK mutation-control-invalid-type-income-amount.json errors=["incomeRow1Amount: expected type number, got string (\"twelve-thousand\")"] OK mutation-control-missing-required-field.json errors=["taxpayerPersonalCode: required but missing"] OK mutation-control-month-above-maximum.json errors=["incomeRow1Month: value 13 above maximum 12"] OK mutation-control-month-below-minimum.json errors=["incomeRow1Month: value 0 below minimum 1"] OK mutation-control-trade-entities-amount-below-minimum.json errors=["incomeRow4AmountFromTradeEntities: value -50 below minimum 0"] OK mutation-control-value-below-minimum.json errors=["incomeRow1Amount: value -500 below minimum 0"] OK valid-business-certificate-rental-and-trade-income.json errors=[] OK valid-farm-income-actual-expense-method.json errors=[] ``

All ten negative controls raised exactly one error each, and neither valid scenario raised an unexpected error.

The registry's zero-dependency structural validator and its ajv-based meta-schema validator were both run against the full registry (including this new schema) and pass:

``` $ node tools/validate.mjs 448/448 document(s) passed. 3/3 mapping.json companion(s) passed.

$ node tools/validate-ajv.mjs 448/448 document(s) validated against the meta-schema (ajv 2020-12). 3/3 mapping.json companion(s) validated. ```

(Prior to this cycle the registry stood at 445/445; +3 for this schema's own schema.json and VERIFICATION.md plus the regenerated registry-index.json.)

tools/govschema-client/registry-index.json was regenerated via npm run build-index inside tools/govschema-client/.

Scope and jurisdiction notes

This schema does not change Lithuania's vertical count — Taxes was already counted ✓ for Lithuania from the sibling GPM311 schema (GOV-2969). This is a companion-schema deepening within an already-open vertical, per this registry's established convention for Romania's Declarația Unică and Greece's Ε1/Ε2/Ε3 multi-schedule filings.
jurisdiction.level is national — VMI is Lithuania's national tax authority, same as the sibling schema.
process.type is filing; process.language is lt — both match the sibling schema.

Re-verification

Per the practice's cadence, nextReviewBy is set to 2027-01-14 (6 months), matching the sibling GPM311 schema's own cadence. A future review should prioritize: (1) confirming whether a later VMI order has superseded Order No. VA-93's GPM311 annex (and, with it, this GPM311C schedule) for a more recent tax year; (2) authoring GPM311D1 or GPM311F1 as the next companion schedule from the same combined source PDF (see "Other schedules noticed" above); (3) the sibling schema's own remaining re-verification priorities (Slovakia's financnasprava.sk outage re-check; registrucentras.lt's WAF gate).

View the raw record (VERIFICATION.md)

Version history

1.0.0 draft latest this page has verification record schema.json

Independent and non-affiliated

GovSchema is an independent, open-source project. This reference is not produced, reviewed, or endorsed by Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos (State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania) or any government. The authoritative source is always the live government form and its official instructions.