Friday, 9 October 2026
Regulatory changes detected daily from official sources across Europe. Create a free account to follow your jurisdictions and ask Taxxa what a change means in practice.
Tax Filing, Registration & PenaltiesEtar2 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.
Regional / Sub-national TaxEtar3 days 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.
Real Estate & Property TaxEtar2 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.
Regional / Sub-national TaxEtar2 weeks ago
The deadline for supporters' relief applications moves from 1 October to 1 November of the current year; all other conditions stay unchanged.
Crypto & Digital Asset TaxationVMI2 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.
Crypto & Digital Asset TaxationEtar2 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.
Real Estate & Property TaxVMI2 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 TaxesVMI2 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.
Personal & Owner TaxationVMI3 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 TaxVMI3 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.
Regional / Sub-national TaxEtar3 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.
Excise & Environmental TaxesEtar3 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.
Regional / Sub-national TaxEtar3 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.
Tax Filing, Registration & PenaltiesVMI4 weeks 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.
VAT / GST / Indirect TaxEtar4 weeks 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.
Payroll Tax & Employer ContributionsLietuvos buhalterių ir auditorių asociacija4 weeks 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.
Excise & Environmental TaxesVMI1 month ago2 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.
Excise & Environmental TaxesVMI1 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.
International Tax / Double Tax TreatiesVMI2 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.
VAT / GST / Indirect TaxVMI2 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.
