Permits required to start a business
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1 Permits required to start a business You will find here information about permits and applicable requirements for your chosen business. Permits Approval Certificate of Food Business Operator Veterinary approval and registration of business operators of food of animal origin I am planning to mount a signboard of the shop outside I am planning to pack products in the absence of a customer (Product packing, i.e. placing products into any type of packaging in the absence of a customer, while the quantity of the product contained in the packaging has predetermined value, which cannot be changed without opening or damaging the packaging) Requirements The aim of the company's self-control system is to achieve that the company perform internal control, clarify the business stages relevant to food safety and
2 ensure that food safety procedures are established, carried out, improved, supported and revised: a risk analysis is carried out, food handling stages in which food may become unsafe are identified, the management points in which constant or periodical safety monitoring and management should be performed are identified. UAB "Ad Infinitum" provides consultations on the development of the company's self-control system ( Company self-control system Retail trade rules Controling authority: State Consumer Rights Protection Authority Rules for return and exchange of goods Controling authority: State Consumer Rights Protection Authority Foodstuffs Here you will find information about requirements for foodstuffs. Permits
3 HN 15:2005 Food hygiene Controling authority: Vilnius Public Health Center Rules for storing perishable foodstuffs Rules for fresh meat, mince and meat preparations handling in butcher s shops Requirements Food supplier is responsible for these requirements, but we recommend familiarising yourself with them. HN 119:2002 Foodstuffs marking Controling authority: Vilnius Public Health Center Quick-frozen foodstuffs technical regulations HN 28:2003 Requirements for of natural mineral water and source water use and placement on the market
4 Swine carcasses quality assessment and classification technical regulations Food potato quality requirements Mandatory requirements for vinegar Fruit juice and similar product technical regulations Rules for the verification of fresh fruit and vegetables, imported, exported and provided on the internal market, conformity to marketing standards
5 Alcohol and tabacco You will find information here about permits needed to selling alcohol and tobacco products Permits I am planning to sell alcoholic beverages I am planning to sell tobacco products Requirements Rules for processed tobacco, ethyl alcohol and alcoholic beverages marking with specific banderol marks Controling authority: Drug, Tobacco and Alcohol Control Department Premises You will find information here about requirements for premises to host commercial activities. Requirements for premises
6 If you are going to trade in alcoholic beverages in apartment house, you will need to obtain residential building owners Meeting (Board) consent to sell alcoholic beverages in an apartment house, which provides residential home community or the individual co-owners. General requirements for food premises according to the European Parliament and Council Regulation on foodstuff hygiene Special requirements for premises where products are prepared, handled or processed, set in accordance to the European Parliament and Council Regulation on foodstuff hygiene Requirement to install the premises conforming to the fire safety requirements Controling authority: Fire and Rescue Department under the Ministry of the Interior General provisions for the installation of workplaces Controling authority: Ministry Of Social Security and Labour of the Republic of Lithuania Change of the purpose of premises The change of the purpose of residential premises to commercial purposes is
7 executed through the Urban Planning and Architecture Division of a territorial Municipality Administration (the names of divisions might be different across municipalities) by obtaining the set of design conditions when preparing the project. Adaptation of the premises (e.g. making a separate entrance) and consent of the majority of house residents (owners) will most probably be required. When the activity is carried out in a residential multi-apartment building or the purpose of the premises is changed from residential to commercial, the following is required: 1. A consent of the co-owners of the structure (provided by the association of owners of the residential building or individual co-owners). Controlling authority: municipality administration. 2. The design of changing the premises or the building. 3. A written approval of the structure design (the approval is granted by the Urban Planning and Architecture Division of the Municipality Administration (the names of divisions might be different across municipalities)). 4. A declaration of construction completion/change of purpose (issued by the State Territorial Planning and Construction Inspectorate under the Ministry of Environment). In order to change the purpose of the premises to commercial, there must be a separate entrance from outside and re-arrangement must meet the technical requirements of architecture, hygiene, fire safety, environment protection and construction of a residential building. Building co-owner consent Controling authority: State territorial planning and construction inspectorate under the ministry of environment of Republic of Lithuania Project of premise or building purpose change Controling authority: Ministry of Environment of the Republic of Lithuania Written approval of building project Controling authority: Ministry of Environment of the Republic of Lithuania
8 Declaration of construction completion/change of purpose Controling authority: Ministry of Environment of the Republic of Lithuania Equipment Approximate lowest prices of brand new equipment, excl. VAT, are provided below, but there is always a possibility to choose second-hand equipment and to negotiate. Display fridge from EUR 520 Universal refrigerated multideck from EUR 580 Fridge with display doors from EUR 144 Metal shop racking 1 m from EUR 6 Counters from EUR 30 Employees The employees must have had a medical examination, attended a compulsory hygiene skills training course and must hold the supporting documents: a certificate of testing health knowledge as well as a personal medical record book (health passport, form No. 048/a) with a doctor's mark "allowed to work". Each position shall have a job description. Job descriptions must be stored in one place the register of jobs, and include all job functions and specialities. They must include descriptions of job contents (what must be done) and job standards (how it should be done). Further information is available here.
9 Requirements The employees must have had a medical examination, attended a compulsory hygiene skills training course and must hold the supporting documents: a certificate of testing health knowledge as well as a personal medical record book (health passport, form No. 048/a) with a doctor's mark "allowed to work". Receipt of policyholder's code and of notification about the assigned policyholder's code Controling authority: The State Social Insurance Fund Board Notification about the commencement of state social insurance of the insured Controling authority: The State Social Insurance Fund Board Work contract registration rules Controling authority: State Labour Inspectorate Staff instructions on fire safety issues and their registration in registration book of fire safety instructions conducted in workplace Controling authority: Fire and Rescue Department under the Ministry of the Interior Work certificate issuing and registration in the registration book Controling authority: State Labour Inspectorate How and where to search for employees?
10 1. Search in CV databases 2. Labour exchange services 3. Employment agencies 4. Search in universities 5. Participation in career day events 6. Recommendations from acquaintances 7. Newspaper announcements Admission of the employee 1. Ability to work according to a fixed-term/open-ended employment contract, which must be executed in writing. 2. The process of employee's admission starts with an application for a job and the signing of an employment contract. 3. The employee must start working on the starting date indicated in the employment contract. 4. Required documents: 1. a valid personal identity document; 2. a document certifying the health condition; 3. a document certifying education and vocational training (if labour laws relate admission to a certain level of education or vocational training and the health condition); 4. the birth certificates of minor children of the person to be employed; 5. a birth certificate, a written consent of the school a person attends as well as of one of the parents or any other statutory representative of the child, and permission of a doctor of the child, if the person to be employed is a minor aged The State Social Insurance Fund Board (Sodra) must be informed about the start of employment not later than one working day before the envisaged employment starting date. 6. Not later than before the start of employment the employer must acquaint the employee, upon his/her signature, with the instructions of occupational safety and health as well as fire safety instructions. 7. Further information is available here.
11 Necessary actions upon admission of the employee 1. To instruct employees on the issues of fire safety and record the fact in the register of fire safety briefing in the workplace. (Employee briefing on the issues of fire safety provides knowledge that helps employees to behave adequately in the event of fire.) Employees must be instructed before starting to work and subsequently annually. The introductory briefing must be recorded in the register of introductory (general) fire safety briefing, whereas repeated instructions must be recorded in the register of fire safety briefing in the workplace. 2. To inform of the starting date of the state social insurance of the insured. Upon admission of a new employee who signs an employment contract for the first time, you must notify a territorial unit of Sodra, where you are registered as the insured, of the starting date of the state social insurance of the insured. 3. To issue employment certificates and record in the register. Dismissal An employment contract shall expire: 1. upon its termination on the grounds established in the Labour Code of the Republic of Lithuania and other laws; 2. upon the liquidation of an employer without legal successor; 3. upon the death of an employee; termination of an employment contract by agreement between the parties; termination of an employment contract upon its expiry; 4. termination of an employment contract upon the notice of an employee; 5. termination of an employment contract due to circumstances beyond the employee s control; 6. termination of an employment contract on the initiative of an employer without any fault on the part of an employee.
12 Taxes Please find more detailed information about taxes here. Record-keeping In order to present correct information about the company's financial condition, performance results and cash flows, financial statements are essential. The set of financial statements comprises the following financial statements: 1. a balance sheet; 2. a profit (loss) account; 3. a cash flow statement; 4. a statement of changes in equity; 5. explanatory notes. The set of annual financial statements as well as the set of consolidated annual financial statements, provided that financial accounting is mandatory under the law applicable to a legal person, foreign legal person or another organisation or branches thereof, shall be submitted to the Register Manager (regardless of a legal status): Territorial units of the State Tax Inspectorate, vmi@vmi.lt, ; Record-keeping requirements for an individual enterprise In carrying out your activities you have to keep records according to the requirements set for the record-keeping of legal entities of unlimited civil liability.
13 Records may be kept by the owner of the enterprise, an accountant, a company providing record-keeping services under a contract or a person individually providing record-keeping services. 1. Law on Accounting. Read more 2. Business Accounting Standards. Read more 3. Law on Financial Statements of Entities. Read more 4. On the Approval of Inventory Regulations. Read more 5. On the Approval of the Rules for the Organisation of Cash Register Functioning and Performance of Cash Operations. Read more Record-keeping requirements for a public limited liability company, small partnership and private limited liability company In carrying out your activities you have to keep records according to the requirements set for the record-keeping of legal entities of limited civil liability. Records may be kept by a structural unit of the economic entity or the chief accountant (accountant) or a company providing record-keeping services under a contract. 1. Law on Accounting. Read more 2. Business Accounting Standards. Read more 3. Law on Financial Statements of Entities. Read more 4. On the Approval of Inventory Regulations. Read more 5. On the Approval of the Rules for the Organisation of Cash Register Functioning and Performance of Cash Operations. Read more Cash registers and their prices Cash registers that are suitable for use, which have been included in the List of Models of Cash Registers and Vending (Service) Machines Authorised for Use in the Republic of Lithuania by the State Tax Inspectorate, may be acquired from companies that sell these machines.
14 The list of cash registers that are suitable for use (such cash registers meet technical specifications and are included in the list of the State Tax Inspectorate; those cash registers that are not included in the list or have been removed from it are not suitable for use) and the names of companies that sell them are published by the State Tax Inspectorate on its website (Databases -> Cash registers). Read more You may acquire a new or used cash register or lease it from companies that sell cash registers. Cash registers and their prices: 1. A new cash register: from EUR A used cash register: from EUR Lease per month: from EUR 70 A company that provides cash register support services must set a cash register functioning (including the completion of a technical passport and registration of a cash register in a territorial unit of the State Tax Inspectorate as well as its proper programming) and train its users to use the machine. Most companies that sell cash registers also provide cash register support services. The abovementioned works are usually included in the selling price of a cash register. Further information on cash registers is available on the website of the State Tax Inspectorate. Important to know First of all, the Tax Inspectorate must be informed that the company will provide accommodation services. Form FR 0791 must be submitted to the inspectorate. Further information is available at Conclusion of contracts with companies engaged in the following activities: 1. Disinfection, pest control; 2. Collection of used oil;
15 Powered by TCPDF ( 3. Collection of food waste (food products, kitchen food waste, food products with the expired shelf life); 4. The use of music records at the place of activity (please contact the Lithuanian Neighbouring Rights Association). The company must keep the following registers: 1. A register of fire safety briefing in the workplace (employee briefing on the issues of fire safety). Controlling authority: Fire and Rescue Department under the Ministry of the Interior, tel.: , pagd@vpgt.lt. 2. A register of employment contracts (registration of employment contracts and registration of amendments to all effective employment contracts in the company). Controlling authority: State Labour Inspectorate of the Republic of Lithuania, tel.: , info@vdi.lt. 3. A register of employment certificates. Controlling authority: State Labour Inspectorate of the Republic of Lithuania, tel.: , info@vdi.lt. 4. A register of working time.
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