LithuaniaVMI
VMI lists payment codes for new obligations and October inheritance tax
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.
By Taxxa AI OyPublished 11 August 2026
Lithuania’s State Tax Inspectorate (VMI) has set out payment codes for obligations it administers from 30 June 2026. Its guidance assigns economic monetary sanctions to code 1001VMI and requires administrative fines and economic monetary sanctions to be paid separately for each obligation so that payments are credited correctly
VMI.
The table distinguishes several court-related payments. Procedural fines imposed by prosecutors and pre-trial investigation judges use code 4444. Code 2222 covers the listed court-imposed criminal and procedural fines, court-awarded stamp duty and costs associated with administrative, criminal or civil proceedings. Stamp duty paid to start proceedings uses code 5665VMI, while damages awarded to the state use code 5555
VMI.
VMI’s separate mapping of payment codes to budget revenue classifications identifies code 3300 for tax on property inherited in Lithuania from 1 October 2026. The entry expressly marks that date as the start of the code’s application. It is a payment-code instruction for that category of inheritance tax.
The code list also distinguishes recovery routes for unlawful or incompatible aid granted by the Employment Service. For that Employment Service aid, amounts recovered by bailiffs under an enforcement document submitted by VMI use code 8340VMI. Voluntarily returned aid uses code 7092
VMI, and the corresponding voluntarily returned calculated interest uses code 7093
VMI. Another revised description places payments for failing to notify the start of construction under code 5446, alongside payments for regularising unauthorised construction
VMI.
For payments made on another person’s behalf, VMI instructs the payer to complete the extended payment order and identify the original taxpayer. For administrative fines, its guidance calls for the offence identifier, ROIK, in the unique payment-code fieldVMI. The payment instructions also advise allowing at least two working days before the deadline when paying through payment-collection providers, so that the money reaches VMI’s revenue accounts in time.
The administrative basis is VMI’s payment instructions, its payment-code list and its table linking payment codes to state and municipal budget revenue classifications.
Check the obligation and recovery route before choosing a VMI payment code; apply code 3300 from 1 October 2026 as specified.
Sources
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