Public Sector & Economy·Etar·1 month ago
Tier-based advances run to 30 November, with separate performance-testing and cooperative supplements; applicants with unfinished eligibility checks receive no advance.
Industry: Raising of dairy cattle
Payroll & Labour·Lietuvos buhalterių ir auditorių asociacija·1 month ago
The 50% Sodra base is gone: from 1 July 2026 author's fees and code-02 owner withdrawals carry a 90% VSD base, with the 43-VDU ceiling up to EUR 99,422.
Industry: Across industries
Payroll & Labour·Etar·1 month ago
From 1 October 2026, VDI inspectors assess asbestos-work permit applications against a dedicated checklist and complete a safe-work checklist on any inspection where asbestos work is found.
Industry: Construction
Legal & Corporate·Lietuvos auditorių rūmai·1 month ago
Tax preparation now costs €552, audit and accounting €600 each, and law €368, with all four courses moved to new August–November dates at Hotel Panorama in Vilnius.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·VMI·1 month ago·2 documents
Volume by direct measurement or density formula with verified equipment, sugars proved document by document, and refunds via AKC430 or refund application — the evidence mechanics for sweetened-drink excise.
Industry: Manufacture of soft drinks; production of mineral waters and other bottled waters
Tax·VMI·1 month ago
A producer outsourcing bottling incurs sweetened-drink excise on dispatch to the bottler; the monthly AKC430 return and payment remain due by the 15th of the following month.
Industry: Manufacture of soft drinks; production of mineral waters and other bottled waters
Tax·VMI·2 months ago
VMI says reporting institutions must assess the available information before classifying an entity under CRS; a GIIN or FATCA-list entry is insufficient on its own.
Industry: Financial service activities, except insurance and pension funding
Financial Sector & Markets·Lietuvos auditorių rūmai·2 months ago·14 documents
The adopted policy links inspection intensity to risk and expects firms to flag problems early, while keeping responsibility for compliance with their management.
Industry: Accounting, bookkeeping and auditing activities; tax consultancy
Tax·VMI·2 months ago
The revised leaflet uses a 50% input-VAT limit for qualifying representation costs and explains the taxable value of used assets given away after input VAT was deducted.
Industry: Across industries
Tax·VMI·2 months ago·2 documents
The August commentary explains control, passive-income and tax tests, the economic-substance exception and limits on crediting foreign corporate tax.
Industry: Across industries
Tax·VMI·2 months ago
The revised guidance distinguishes genuine repayments from tax-driven year-end transactions, covers cash pools and allows the more favourable interpretation for earlier periods still open to review.
Industry: Across industries
Tax·VMI·2 months ago
The payment guidance separates sanctions and court-related charges, while VMI’s full code list includes Employment Service aid recoveries and identify inheritance-tax code 3300 from 1 October 2026.
Industry: Across industries
Tax·VMI·2 months ago
VMI describes a 2027 start for most provisions of Law XV-1036, with specified articles following in July 2029 and separate transition dates for energy supplies and call-off stock.
Industry: Across industries
Tax·VMI·2 months ago
From 1 January 2027, VMI puts the monthly salary threshold at EUR 2,054.25 and the hourly threshold at EUR 12.5565 for full income-tax exemption within the prescribed foreign travel allowances.
Industry: Across industries
Tax·VMI·2 months ago·2 documents
The revised Article 20 commentary sets out the EUR 747 monthly allowance, its income-based taper and the annual reconciliation, which can take account of income beyond salary.