ESG & Sustainability Reporting·Etar·2 days 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.
Public Sector Accounting Standards (IPSAS)·Etar·4 days ago
Order 1K-302 updates the 26th VSAFAS on funds' statement sets: separate fund books, tax-loan lines, reserve presentation and financing flows as operating cash flows, for periods from 1 January 2026.
Public Sector Accounting Standards (IPSAS)·Etar·4 days ago
Order 1K-301 adds a residual 'Kiti subjektai' row to annexes 1 and 2 of the 6th VSAFAS and restates the annex 4 table header; applicable to sets for periods from 1 January 2026.
Public Sector Accounting Standards (IPSAS)·Etar·4 days ago
Order 1K-303 restates the 9th VSAFAS on tax, social and fund revenue; natural-resource, hydrocarbon and pollution levies move to the 'other revenue' standard for periods from 1 January 2027.
Bookkeeping & Financial Statement Requirements·Etar·4 weeks ago
Decision No. T-161 of 4 September 2026 repeals the 2015 local write-off procedure for assets below EUR 15,000; cases now run under the restated national procedure.