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LithuaniaEtar

Zarasai repeals local write-off rules for assets below EUR 15,000

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.

By Taxxa AI OyPublished 9 September 2026

Accounting & Reporting Public Sector & Economy

The Zarasai district municipality council has repealed its 2015 local procedureE TAR governing how low-value municipal assets are declared unnecessary or unsuitable for use and written off. Decision No. T-161, adopted on 4 September 2026 in Zarasai, declares void council decision No. T-59 of 24 April 2015, together with all of its amendments and supplementsE TAR.

The repealed 2015 procedure covered the municipality's intangible assets and long-term tangible assets, excluding immovable property and other immovable items, where the unit's residual book value — disregarding impairment recognised in the accounts — was below EUR 15,000.E TAR It set the local process for declaring such assets unnecessary or unsuitable (impossible) to use and for adopting write-off decisions. With its repeal, that stand-alone local rulebook no longer applies to asset-management and accounting staff handling such write-offs in Zarasai district.

The council acted on the basis of Article 15(2)(19) of the Law on Local Self-Government and expressly by reference to Government Resolution No. 480 of 17 June 2026, which amends Government Resolution No. 1250 of 19 October 2001E TAR on the procedure for writing off, dismantling and liquidating state and municipal assets declared unnecessary or unsuitable for use. Resolution No. 480 restates Resolution No. 1250 of 19 October 2001 in a new wordingE TAR; the restated Resolution No. 1250 approves the Description of the procedure for declaring state and municipal assets unnecessary or unsuitable for use and writing them off (Aprašas). In practical terms, write-off cases in the municipality now run under that restated national procedure rather than the former local oneE TAR.

Staff with cases already under way should note the transitional rule in Resolution No. 480: write-off procedures for assets declared unnecessary or unsuitable that were started under the previous legal regulation are completed under that previous regulationE TAR. New cases fall under the restated Aprašas, whose provisions apply to the extent that the statutes governing the management, use and disposal of state and municipal assets do not provide otherwise.

Decision No. T-161 is signed by municipal mayor Nijolė Guobienė and must be published in the Register of Legal Acts (Teisės aktų registras) and on the municipality's website at www.zarasai.lt.

Legal basis: Zarasai district municipality council decision No. T-161 of 4 September 2026, adopted under Article 15(2)(19) of the Lietuvos Respublikos vietos savivaldos įstatymas and Government nutarimas No. 480 of 17 June 2026 restating nutarimas No. 1250 of 19 October 2001.

Retire the repealed 2015 Zarasai write-off procedure from internal checklists and run new low-value asset write-offs under the restated national Aprašas, completing cases already started under the previous rules.

Sources