Registry entry

Lithuania — Annual Personal Income Tax Declaration (Form GPM311)

The State Tax Inspectorate's (Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos, VMI) model annual personal income tax declaration, "Pavyzdinė pajamų mokesčio deklaracija (GPM311)" (GPM311), approved by the Head of VMI's Order No. VA-93 of 2019 under the Law on Personal Income Tax (Gyventojų pajamų mokesčio įstatymas, GPMĮ). GPM311 is the main declaration used by resident individuals to report their annual income and the tax calculated on it; it is accompanied by up to eight schedules (GPM311B through GPM311G) covering specific income categories, each attached only when the taxpayer received the corresponding kind of income. This v1.0.0 models the main GPM311 declaration in full (taxpayer identification, residency status, the return's five calculated-amounts blocks, refund routing, and the disability-based increased/maximum non-taxable-income-amount election) plus, in full line-item detail, its GPM311B schedule (employment income and social benefits — the single most common schedule, modeled as a bounded 3-entry repeating income table given the source's own dynamic, uncapped row structure). For the remaining seven schedules (GPM311C individual-activity income; GPM311D1 real/registrable-movable-property transfer income; GPM311D2 rental, financial-instrument, and other-asset transfer income; GPM311E interest; GPM311F1 other income; GPM311F2 controlled-foreign-entity positive income; GPM311G income-reducing expenses), this schema models only each schedule's own gating question (whether the taxpayer received that category of income, mirroring the source form's own "Tokių pajamų negavau" / "I did not receive such income" checkbox) and its declared page count, leaving each schedule's internal line items as a disclosed backlog candidate for a future, separately-versioned companion schema — the same combined-form scoping convention this registry has already established for Romania's Formulary 212 (GOV-2797) and Greece's multi-schedule Ε1/Ε2/Ε3 income tax return. GPM311 has no fillable AcroForm widgets; it is a text-layer specimen PDF documenting the paper/reference layout of the return actually filed electronically through VMI's Mano VMI portal (which pre-fills much of the return from third-party data, mirroring the pattern already documented for Norway's and Serbia's own portal-only annual returns). 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/pavyzdine-pajamu-mokescio-deklaracija-gpm311

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 — Pavyzdinė pajamų mokesčio deklaracija (GPM311), as republished by the Seimas' own legal-acts repository (e-seimas.lrs.lt)

Machine access

Schema document
registry/lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311/1.0.0/schema.jsonapplication/schema+json
Verification record
registry/lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311/1.0.0/VERIFICATION.mdtext/markdown
Registry catalog
registry/index.jsonone record per schema id

Field reference

56 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 the annual personal income tax is being declared.

    range: 2019–∞
  • taxpayerPersonalCode string required

    The taxpayer's Lithuanian personal identification code (asmens kodas), repeated at the top of every schedule page.

    classification: sensitive-pii
  • taxpayerFullName string required

    The taxpayer's full name, as a single combined field on the source form.

    classification: pii
  • isPermanentResident boolean required

    Whether the taxpayer is a permanent resident of Lithuania for tax purposes. The instruction beside this checkbox directs a taxpayer filing the first of two consecutive-year returns (see firstYearResidencyBasis) to leave this unchecked, and to check it only when filing the second year's return.

  • finalDepartureDate date optional

    The date of the taxpayer's final departure from Lithuania, completed when applicable to the taxpayer's change of tax residency during the year. The source presents this beside the permanent-resident checkbox without a single clean field-equals-value gate, so it is modeled optional rather than an invented requiredWhen.

  • firstYearResidencyBasis boolean optional

    Checked only when filing the first of two consecutive annual returns filed because the taxpayer's presence in Lithuania totalled 280+ days over two consecutive calendar years (the alternative statutory permanent-residency test to the ordinary domicile/183-day test). The instruction directs isPermanentResident to be left unchecked on this first-year filing and checked only on the second year's return.

  • taxPaidBeforeFiling boolean required

    Whether the taxpayer had already paid any income tax before submitting this declaration (false corresponds to the source's "nemokėjau" / "did not pay" checkbox, true to its "sumokėjau jau" / "already paid" checkbox).

  • taxPaidBeforeFilingAmount number optional

    The amount of income tax already paid before submitting the declaration, in euros and cents.

    range: 0–∞
  • calculatedTaxLiabilityIsZero boolean required

    Whether the taxpayer's calculated income tax liability for the year is zero.

  • calculatedTaxLiabilityAmount number optional

    The calculated income tax liability, which the source form allows to be entered as a positive or negative amount ("suma (+/-)"), so no minimum is modeled.

  • finalTaxOutcome enum required

    Whether the final income tax amount for the year is zero, an amount payable by the taxpayer, or an amount refundable to the taxpayer.

    enum: zero | payable | refundable
  • finalTaxPayableAmount number optional

    The final income tax amount payable by the taxpayer.

    range: 0–∞
  • finalTaxRefundableAmount number optional

    The final income tax amount refundable to the taxpayer.

    range: 0–∞
  • socialInsuranceContributionsIsZero boolean required

    Whether the calculated state social insurance (SODRA) contributions payable on individual-activity income for the year are zero.

  • socialInsuranceContributionsAmount number optional

    The calculated state social insurance (SODRA) contributions payable on individual-activity income.

    range: 0–∞
  • healthInsuranceContributionsIsZero boolean required

    Whether the calculated compulsory health insurance contributions payable on individual-activity income for the year are zero.

  • healthInsuranceContributionsAmount number optional

    The calculated compulsory health insurance contributions payable on individual-activity income.

    range: 0–∞
  • refundRoutingMethod enum optional

    How the taxpayer wants a refundable amount paid out: into their own account at a Lithuanian credit institution, or into another person's account or a foreign account (the latter requires a separate Form FR0781 request, out of this schema's scope).

    enum: own-lithuanian-account | third-party-or-foreign-account-fr0781
  • refundBankAccountNumber string optional

    The taxpayer's own account number at a Lithuanian credit institution, into which a refundable amount is to be paid. The source notes that if this account is later closed, VMI will instead pay into another account of the taxpayer's already known to VMI at a Lithuanian credit institution.

    classification: financial
  • disabilityNpdEligibility enum optional

    Election of an increased or maximum non-taxable income amount (neapmokestinamasis pajamų dydis, NPD) based on the taxpayer's own assessed disability/work-capacity level, reported on the GPM311B schedule alongside the employment-income table.

    enum: increased-30-to-55-percent-work-capacity | maximum-0-to-25-percent-work-capacity
  • receivedEmploymentIncome boolean required

    Whether the taxpayer received employment-relationship income or related social benefits during the tax year (false corresponds to the schedule's own "Tokių pajamų negavau" / "I did not receive such income" checkbox). Gates whether the GPM311B schedule fields below apply.

  • gpm311bPageCount integer optional

    The number of GPM311B schedule pages attached to the declaration.

    range: 1–∞
  • employmentIncome1TypeCode enum optional

    Income type code for employment-income table line 1. Code 01 (income related to an employment relationship) is the primary, most common code; the source form pre-labels three rows with code 01 and directs the filer to use codes 02-09 (or 01 again) in any additional row as needed. The registry's established bounded-repeating-group convention is applied here (3 rows) since the source describes a dynamic, uncapped table rather than a fixed printed grid.

    enum: 9 values
  • employmentIncome1Amount number optional

    Gross income amount for employment-income table line 1, in euros and cents.

    range: 0–∞
  • employmentIncome1WithheldTax number optional

    Income tax withheld at source for employment-income table line 1.

    range: 0–∞
  • employmentIncome1OtherPersonPaidTax number optional

    Tax paid on employment-income table line 1 using another person's funds.

    range: 0–∞
  • employmentIncome1SourceCountryCode string optional

    Code of the state or territory from which employment-income table line 1's income was received, from VMI's own target-territories list, or code "XO" for income from an international organization.

  • employmentIncome1ForeignTaxPaid number optional

    Income tax paid in a foreign state on employment-income table line 1.

    range: 0–∞
  • employmentIncome2TypeCode enum optional

    Income type code for employment-income table line 2. See employmentIncome1TypeCode for the full documented code set.

    enum: 9 values
  • employmentIncome2Amount number optional

    Gross income amount for employment-income table line 2, in euros and cents.

    range: 0–∞
  • employmentIncome2WithheldTax number optional

    Income tax withheld at source for employment-income table line 2.

    range: 0–∞
  • employmentIncome2OtherPersonPaidTax number optional

    Tax paid on employment-income table line 2 using another person's funds.

    range: 0–∞
  • employmentIncome2SourceCountryCode string optional

    Code of the state or territory from which employment-income table line 2's income was received.

  • employmentIncome2ForeignTaxPaid number optional

    Income tax paid in a foreign state on employment-income table line 2.

    range: 0–∞
  • employmentIncome3TypeCode enum optional

    Income type code for employment-income table line 3. See employmentIncome1TypeCode for the full documented code set.

    enum: 9 values
  • employmentIncome3Amount number optional

    Gross income amount for employment-income table line 3, in euros and cents.

    range: 0–∞
  • employmentIncome3WithheldTax number optional

    Income tax withheld at source for employment-income table line 3.

    range: 0–∞
  • employmentIncome3OtherPersonPaidTax number optional

    Tax paid on employment-income table line 3 using another person's funds.

    range: 0–∞
  • employmentIncome3SourceCountryCode string optional

    Code of the state or territory from which employment-income table line 3's income was received.

  • employmentIncome3ForeignTaxPaid number optional

    Income tax paid in a foreign state on employment-income table line 3.

    range: 0–∞
  • receivedIndividualActivityIncome boolean required

    Whether the taxpayer received income from individual (self-employed) activity during the tax year. Gates whether GPM311C's own line items (out of this schema's scope — see this document's own description) apply.

  • individualActivityVatPayerOrMustRegister boolean optional

    Whether the taxpayer, in connection with individual activity, is a VAT payer or is obliged to register as one.

  • gpm311cPageCount integer optional

    The number of GPM311C schedule pages attached to the declaration.

    range: 1–∞
  • receivedPropertyTransferIncome boolean required

    Whether the taxpayer received income from transferring ownership of real property or registrable movable property during the tax year. Gates whether GPM311D1's own line items (out of this schema's scope) apply.

  • gpm311d1PageCount integer optional

    The number of GPM311D1 schedule pages attached to the declaration.

    range: 1–∞
  • receivedRentalOrOtherAssetIncome boolean required

    Whether the taxpayer received rental income, income from financial instruments, or income from transferring other assets during the tax year. Gates whether GPM311D2's own line items (out of this schema's scope) apply.

  • gpm311d2PageCount integer optional

    The number of GPM311D2 schedule pages attached to the declaration.

    range: 1–∞
  • receivedInterestIncome boolean required

    Whether the taxpayer received interest income during the tax year. Gates whether GPM311E's own line items (out of this schema's scope) apply.

  • gpm311ePageCount integer optional

    The number of GPM311E schedule pages attached to the declaration.

    range: 1–∞
  • receivedOtherIncome boolean required

    Whether the taxpayer received any other reportable income during the tax year not covered by the schedules above. Gates whether GPM311F1's own line items (out of this schema's scope) apply.

  • gpm311f1PageCount integer optional

    The number of GPM311F1 schedule pages attached to the declaration.

    range: 1–∞
  • controlsForeignEntity boolean required

    Whether the taxpayer, together with related persons, controls more than 50% of a foreign entity's shares, units, voting rights, or rights to a share of distributable profit (triggering positive-income/controlled-foreign-entity reporting). Gates whether GPM311F2's own line items (out of this schema's scope) apply.

  • gpm311f2PageCount integer optional

    The number of GPM311F2 schedule pages attached to the declaration.

    range: 1–∞
  • hasDeductibleExpenses boolean required

    Whether the taxpayer incurred expenses that reduce taxable income, or wishes to use them to reduce taxable income, during the tax year. Gates whether GPM311G's own line items (out of this schema's scope) apply.

  • gpm311gPageCount integer optional

    The number of GPM311G schedule pages attached to the declaration.

    range: 1–∞
  • attachedDocumentPageCount integer optional

    The total number of pages of supporting documents attached to the declaration. The source discloses only this single aggregate count field, not a named per-category document list, so no structured documents[] entries are modeled for this schema — a disclosed scope limitation.

    range: 0–∞

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-2969, opening Lithuania as a new jurisdiction via its Taxes vertical. Both prior scouting candidates from the previous cycle (GOV-2954, GOV-2955 — Bulgaria's Business Formation and Ghana's DMV) had already been authored and merged before this cycle started, so this cycle scouted three brand-new jurisdictions in parallel (Hungary, Slovakia, Lithuania) rather than picking up leftover backlog.

Duplicate-concurrent-run check

Checked git branch -a | grep -i "lt-vmi\|lithuania" and gh pr list --state all --search "lt/vmi" before starting — neither found an existing lt-prefixed branch or PR, so no reconciliation was needed this cycle.

Scouting record — three parallel jurisdiction candidates, one authored

Three independent research agents scouted Hungary, Slovakia, and Lithuania in parallel this cycle, each asked to find the strongest candidate across all six verticals:

  • Hungary: the agent's initial top candidate (a "Schengen visa application" PDF on konzuliszolgalat.kormany.hu) was independently re-verified via a follow-up round-trip before authoring anything. A direct fetch confirmed the form's own heading reads "Harmonised application form — Application for Schengen Visa," citing Regulation (EU) 2016/399 and the Schengen Borders Code — a field-for-field match (all 34 numbered fields verified, including the numbering) to the already-modelled fr/france-visas/schengen-visa-application Annex I template. This is a confirmed duplicate, per this registry's existing precedent for Czechia's, Poland's, and Switzerland's own copies of the same harmonized form — not an open gap. Hungary's other five verticals were also screened and found dead ends this cycle: Taxes (NAV) and Business Formation both require the proprietary ÁNYK framework program, not a standard PDF; Passport, National ID (e-személyi), and DMV are all in-person/biometric-only with no citizen-fillable form (police.hu's own service pages state the driving licence and vehicle registration are issued/entered electronically by the clerk, and the only downloadable "ID card" form found was, on inspection, actually a private-investigator/security-guard permit, not the citizen national ID card). Hungary is a confirmed dead end across all six verticals under this registry's current sourcing standards this cycle — not attempted.
  • Slovakia: the strongest candidate found (DPFOAv25, the individual income tax return, financnasprava.sk) hit a genuine site-wide outage during scouting (every path 302-redirecting to servis.financnasprava.sk/odstavka across multiple retries) — not independently re-verifiable this cycle. Two narrower, genuinely live backup candidates were found instead (slovensko.sk's MZV consular eForms for a National ID card request and a driving-licence request, both scoped to citizens abroad rather than the domestic process), but neither was authored this cycle in favor of Lithuania's stronger, immediately verifiable lead — left as disclosed backlog (see CATALOG.md's Known Gaps section) for a future Slovakia-opening cycle to re-check the outage and choose between DPFOAv25 (if the site recovers) and the two consular eForms.
  • Lithuania: authored this cycle — see below.

Source verification

  • PDF source: https://e-seimas.lrs.lt/rs/lasupplement/TAP/470ad611ffa511e990d5d63c859a8aa7/dce00c10228f67133748211547043f37/format/ISO_PDF/ — fetched via WebFetch: HTTP 200, application/pdf;charset=UTF-8, 681,405 bytes, 9 pages. Hosted on e-seimas.lrs.lt (the Seimas' own legal-acts repository), serving the PDF annex to VMI Order No. VA-93 (2019) — a first-party, unauthenticated, no-login/CAPTCHA/WAF-gated government source.
  • Independently re-extracted via pdfjs-dist (legacy Node build, run from an isolated /tmp scratch directory) directly from the raw PDF bytes saved by the WebFetch tool call, rather than trusting the scouting agent's own summary: getTextContent() across all 9 pages returned a full, clean Lithuanian text layer — page 1 is the main GPM311 declaration; pages 2-9 are its eight schedules GPM311B through GPM311G in order. Zero Widget/AcroForm annotations found at any page — this is a text-layer specimen PDF (the paper/reference layout of a return actually filed through VMI's Mano VMI online-filing portal, not a fillable AcroForm), the same class of source already established for Norway's and Serbia's own portal-only annual tax returns in this registry.
  • The document's own title, "PAVYZDINĖ PAJAMŲ MOKESČIO DEKLARACIJA (GPM311)," and its approving-order citation ("Valstybinės mokesčių inspekcijos ... viršininko įsakymu 2019 -- Nr. VA-") were both read directly from the extracted page-1 text.

Field derivation and scoping

The extracted text (/tmp/lt_gpm311.txt, 31,594 characters across 9 pages) was read in full before modeling any field. Scope:

  • Main GPM311 declaration (page 1) — modeled in full: taxpayer identification (personal code, full name), residency status (permanent resident checkbox, final-departure date, the 280-day/two-consecutive-year first-year-filing basis), the return's five calculated-amounts blocks (tax paid before filing, calculated tax liability, final tax zero/payable/refundable outcome, social insurance contributions, health insurance contributions — each modeled as a boolean-is-zero gate plus a requiredWhen-gated amount field, mirroring the source's own "nulis"/amount checkbox-pairs), refund routing (own Lithuanian account vs. third-party/foreign account via a separate Form FR0781, out of scope), the eight schedule-attachment gates (one boolean "received this income" flag plus a conditional page-count field per schedule, mirroring the source's own "Tokių pajamų negavau" / "I did not receive such income" checkboxes), and the aggregate attached-document page count.
  • GPM311B schedule (page 2, employment income) — modeled in full, including its own income-type table: the disability-based increased/ maximum non-taxable-income-amount (NPD) election (two mutually exclusive checkboxes, modeled as one enum field) and the income table itself, bounded to 3 repeating rows (employmentIncome1..3 × type-code/amount/withheld-tax/other-person-paid-tax/source-country-code/ foreign-tax-paid). The source describes a dynamic table with no printed row cap (three rows pre-labelled with income-type code 01, plus an instruction to use any additional blank row for codes 02-09) — three rows follows this registry's established bounded-repeating-group convention for a dynamic list lacking a printed grid to size against (the same precedent as rs/purs/pp-gpdg-godisnji-porez-na-dohodak-gradjana's 6-slot dependents list and jo/istd/pit-return-employee's own 6-row dependentN precedent), scaled down here since GPM311B's own table shows only 3 pre-printed rows before the free-form continuation instruction (vs. those two forms' larger printed grids).
  • GPM311C, D1, D2, E, F1, F2, G schedules (pages 3-9) — gate-only, line items deliberately out of scope: each schedule's own internal line-item structure (self-employment income and expenses; property-transfer income and acquisition cost; rental/financial-instrument/other-asset income; interest income; other income, including a long list of named income-type codes for prizes, scholarships, pensions, gifts, royalties, etc.; controlled-foreign-entity positive-income computation; and income-reducing deductible-expense categories) is disclosed but not modeled in this v1.0.0, following the combined-multi-schedule-form scoping convention already established for Romania's Formulary 212 (GOV-2797, disclosed the same way) and Greece's Ε1/Ε2/Ε3 multi-form income tax return. This schema models only each schedule's own gate-and-page-count pair (receivedIndividualActivityIncome + gpm311cPageCount, etc.), leaving the schedules' own line items as a disclosed backlog candidate for one or more future, separately-versioned companion schemas — a future cycle should prioritize GPM311C (self-employment/individual-activity income) as the next most common case after employment income.

Scoping and modeling judgment calls

  • isPermanentResident/finalDepartureDate/firstYearResidencyBasis left without an invented requiredWhen gate between them: the source's own instructional note ("Žymėkite tik teikdami pirmųjų metų ... deklaraciją, teikdami antrųjų metų deklaraciją, žymėkite 'Nuolatinis gyventojas'") describes a two-year filing sequence rather than a single clean field-equals-value trigger, so all three are modeled independently rather than gated on one another, per this registry's established no-invented-gate convention.
  • The five calculated-amounts blocks (tax paid before filing, calculated tax liability, final tax outcome, social insurance contributions, health insurance contributions) each modeled as a boolean-is-zero flag plus a requiredWhen-gated amount, mirroring the source's own explicit "nulis" (zero) checkbox paired with an amount box for every one of these five blocks — a clean, disclosed field-equals-value gate in every case, not an invented one.
  • calculatedTaxLiabilityAmount has no minimum validation: the source explicitly labels this box "suma (+ / -)," i.e. it may be entered as a positive or negative amount, unlike the payable/refundable/contribution amount fields (which the source's own checkbox-pair structure implies are always non-negative).
  • Amounts modeled number (not integer): the source states amounts are entered "eurais ir centais" (in euros and cents), i.e. with decimals, unlike the dinar-denominated integer amounts on Serbia's PP GPDG.
  • refundRoutingMethod/refundBankAccountNumber gated by finalTaxOutcome: refundable/refundRoutingMethod: own-lithuanian-account respectively: both are clean, disclosed requiredWhen gates drawn directly from the source's own two mutually exclusive refund-destination options; the third-party/foreign-account option's own companion process (a separate Form FR0781 request) is explicitly out of this schema's scope, not modeled further.
  • Classification: taxpayerPersonalCode is tagged sensitive-pii; taxpayerFullName is tagged pii; refundBankAccountNumber is tagged financial. Plain enumerated/boolean/numeric filing fields are left unclassified, matching this registry's established precedent (e.g. rs/purs/pp-gpdg-godisnji-porez-na-dohodak-gradjana's own JMBG/name/ address classification pattern).

Conformance run

Two hand-authored valid fixtures under conformance/lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311/1.0.0/:

  • valid-wage-earner-minimal.json — a resident wage-earning taxpayer with a single employment-income line, a small tax liability payable, no other schedules, and zero social/health insurance contributions — exercises the schema's minimal required-field path.
  • valid-refundable-with-individual-activity-and-disability-npd.json — a taxpayer who ceased residency mid-year (with a final-departure date and the first-year 280-day residency basis flagged), paid tax in advance, received both employment and individual-activity income, has a disability-based increased NPD election, has deductible expenses, and is due a refund routed to their own Lithuanian bank account — exercises the schema's requiredWhen gates across the refund-routing, tax-paid, and schedule-attachment fields together.

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-enum-value.json — sets finalTaxOutcome to "partial", not one of the enum's 3 values.
  • mutation-control-invalid-date-format.json — sets finalDepartureDate to "30-09-2025", not the required YYYY-MM-DD shape.
  • mutation-control-invalid-type-income-amount.json — sets employmentIncome1Amount to the string "twenty-four-thousand" instead of a number.
  • mutation-control-value-below-minimum.json — sets employmentIncome1Amount to -500, below validation.minimum: 0.
  • mutation-control-missing-conditional-tax-paid-amount.json — sets taxPaidBeforeFiling to true without its taxPaidBeforeFilingAmount companion.
  • mutation-control-missing-conditional-refundable-amount.json — sets finalTaxOutcome to "refundable" (with refundRoutingMethod and refundBankAccountNumber both already supplied) without its finalTaxRefundableAmount companion.
  • mutation-control-missing-conditional-refund-account-number.json — sets finalTaxOutcome/finalTaxRefundableAmount/refundRoutingMethod (own-account) without its refundBankAccountNumber companion.
  • mutation-control-invalid-minimum-tax-year.json — sets taxYear to 2015, below validation.minimum: 2019 (the year VMI Order No. VA-93 approved this form).
  • mutation-control-missing-conditional-gpm311c-page-count.json — sets receivedIndividualActivityIncome to true without its gpm311cPageCount companion.

All twelve fixtures were checked with a from-scratch Node conformance checker (/tmp/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/date-format grammar directly:

`` $ node /tmp/validate_conformance.mjs registry/lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311/1.0.0/schema.json conformance/lt/vmi/pavyzdine-pajamu-mokescio-deklaracija-gpm311/1.0.0 OK mutation-control-invalid-date-format.json errors=["finalDepartureDate: invalid date format \"30-09-2025\", expected YYYY-MM-DD"] OK mutation-control-invalid-enum-value.json errors=["finalTaxOutcome: value \"partial\" not in enum [\"zero\",\"payable\",\"refundable\"]"] OK mutation-control-invalid-minimum-tax-year.json errors=["taxYear: value 2015 below minimum 2019"] OK mutation-control-invalid-type-income-amount.json errors=["employmentIncome1Amount: expected type number, got string (\"twenty-four-thousand\")"] OK mutation-control-missing-conditional-gpm311c-page-count.json errors=["gpm311cPageCount: required but missing"] OK mutation-control-missing-conditional-refund-account-number.json errors=["refundBankAccountNumber: required but missing"] OK mutation-control-missing-conditional-refundable-amount.json errors=["finalTaxRefundableAmount: required but missing"] OK mutation-control-missing-conditional-tax-paid-amount.json errors=["taxPaidBeforeFilingAmount: required but missing"] OK mutation-control-missing-required-field.json errors=["taxpayerPersonalCode: required but missing"] OK mutation-control-value-below-minimum.json errors=["employmentIncome1Amount: value -500 below minimum 0"] OK valid-refundable-with-individual-activity-and-disability-npd.json errors=[] OK valid-wage-earner-minimal.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 445/445 document(s) passed. 3/3 mapping.json companion(s) passed.

$ node tools/validate-ajv.mjs 445/445 document(s) validated against the meta-schema (ajv 2020-12). 3/3 mapping.json companion(s) validated. ```

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

Scope and jurisdiction notes

  • Opens Lithuania as this registry's 55th jurisdiction, via its Taxes vertical (1 of 6). DMV (Regitra — vehicle registration funnels to the eregitra.lt online e-service or in-person branch visits, no downloadable form found), Visa (all Schengen/national visa applications moved fully into the MIGRIS online portal as of 2025-10-01, no static form), Passport and National ID (both explicitly in-person-only, appointment-based biometric enrollment), and Business Formation (registrucentras.lt returned HTTP 403 on every fetch attempt this cycle, WAF-gated with no static fallback; the individual-activity certificate REG812 is authenticated-portal-only) were all screened this cycle and found dead ends for a first-party unauthenticated fetch — see CATALOG.md's Known Gaps section for the full per-vertical record. None should be re-attempted without a genuinely new source.
  • jurisdiction.level is national — VMI is Lithuania's national tax authority.
  • process.type is filing, matching this registry's established convention for tax-return forms.
  • process.language is lt.

Re-verification

Per the practice's cadence, nextReviewBy is set to 2027-01-14 (6 months). A future review should prioritize: (1) confirming whether a later VMI order has superseded Order No. VA-93's GPM311 annex for a more recent tax year; (2) authoring a GPM311C (individual-activity income) companion schema, the strongest next-scoped candidate among the seven un-modeled schedules; (3) re-checking whether registrucentras.lt's WAF gate can be worked around with a JavaScript-executing browser session, the same technique that closed other jurisdictions' JS-gated business-registration portals (e.g. Bulgaria's portal.registryagency.bg); (4) re-checking Slovakia's financnasprava.sk outage and, once resolved, deciding between authoring DPFOAv25 (Taxes) or one of the two live consular eForms (National ID/DMV) found this cycle.

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.