Real Estate & Property Tax·Etar·6 days ago
Homes in Neringa — single and double houses, apartment blocks, dormitories — now pay 0.1% of average market value, down from 0.2%; other bands stay at 0.2% and 0.3%.
Industry: Across industries
Tax Filing, Registration & Penalties·Etar·1 week ago
Order No. 1K-309 sets 2026–2028 burden cuts: VMI-assessed liabilities, pre-filled returns, customs easing, EU-fund check cuts and Directive (EU) 2026/470 sustainability-reporting simplification.
Industry: Across industries
Regional / Sub-national Tax·Etar·1 week ago
Elektrėnai replaced its 2017 relief rules: income-tested land, property and inheritance-tax relief, plus scored state-land lease relief up to 100 per cent.
Industry: Across industries
Real Estate & Property Tax·Etar·2 weeks ago
Recreational-territory land is set at 0.8% of average market value and other land outside subpoints 1.1–1.3 at 1.5%; the individual relief clause is replaced in full.
Industry: Across industries
Regional / Sub-national Tax·Etar·2 weeks ago
The deadline for supporters' relief applications moves from 1 October to 1 November of the current year; all other conditions stay unchanged.
Industry: Across industries
Crypto & Digital Asset Taxation·VMI·2 weeks ago
Order VA-63 refines DAC8 reporting definitions and sets the 31 May filing route for crypto Data Providers reporting or registering via VMI; first 2026 data is due by 31 May 2027.
Industry: Financial and insurance activities
Crypto & Digital Asset Taxation·Etar·3 weeks ago
A data provider meeting equivalent duties in another member state or qualified non-EU jurisdiction files a free-form notice instead; operators registering in Lithuania get an individual ID within five working days.
Industry: Financial and insurance activities
Real Estate & Property Tax·VMI·3 weeks ago
Amended Land Tax Administration Rules apply from 22 September: register cut-offs for declarations, spousal and relief-timing rules, council reporting by 15 September and tariff defaults.
Excise & Environmental Taxes·VMI·3 weeks ago
Order No. VA-60 restates the excise-loss evidence rules: sweetened drinks join force-majeure relief, diligence and warehouse-custody tests tighten, and destruction dossiers grow.
Industry: Warehousing and storage
Personal & Owner Taxation·VMI·4 weeks ago
VMI's updated MB material replaces the 2025 20/32% split with a 2026 20/25/32% scale (36 and 60 VDU thresholds), adds a worked 15/20/25% example, and rolls VSD and filing deadlines to 2026 figures.
Corporate & Income Tax·VMI·4 weeks ago
VMI raised the stated rate on permanent-establishment taxable profit from 16% to 17%, matching the standard corporate move; the calculation, PLN204U form and filing deadline are unchanged.
Industry: Across industries
Regional / Sub-national Tax·Etar·4 weeks ago
Kaunas Decision No. T-520 of 15 September 2026 adds the Šiaurės pr. 5A lot and adjoining territory to the chargeable parking list as a green-zone location, paying on working days 8:00–18:00.
Industry: Across industries
Excise & Environmental Taxes·Etar·4 weeks ago
VMI Order No. VA-60 of 16 September 2026 restates the 2011 VA-144 rules on proving excise goods irretrievably lost or destroyed, resetting filing deadlines and the FR1113 recognition procedure.
Industry: Across industries
Regional / Sub-national Tax·Etar·4 weeks ago
Kaunas council added point 48.4 to its public-place trading-permit charge regulations: municipal budgetary and municipality-owned public institutions are exempt when they themselves trade or provide services.
Industry: Across industries
Tax Filing, Registration & Penalties·VMI·1 month ago
VMI letter RTD-93 aligns the Article 100 commentary with the XV-309 reform: relief depends on the statutory grounds alone, not on prior payment or collection.
Industry: Across industries
VAT / GST / Indirect Tax·Etar·1 month ago
Order No. 4-383 of 8 September 2026 opens the loans beyond the hardest-hit sectors, eases the liquidity tests and makes non-deductible VAT an eligible cost.
Industry: Across industries
Payroll Tax & Employer Contributions·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
Excise & Environmental Taxes·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
Excise & Environmental Taxes·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