Crypto providers file first DAC8 user data for 2026 by 31 May 2027

Data-providing crypto-asset service providers and crypto-asset operators that serve reportable users report information about those users to the Valstybinė mokesčių inspekcija (VMI) once a year for each calendar yearE TAR. The dataset is the one described in point 27 of the procedureE TAR, filed through the taxpayer register and tax administration information system by 31 May of the following calendar yearE TAR, with the records kept for at least five calendar years. The first filing, covering the 2026 calendar year or the corresponding reporting periodE TAR, is due by 31 May 2027E TARE TAR.

A pre-existing individual crypto-asset user is an individual who established the relationship with the data-providing crypto-asset service provider by 31 December 2025E TAR, and a pre-existing entity user is an entity user that did so by the same dateE TAR. Those cut-off dates determine which due-diligence track applies to the userE TAR.

A reportable person is a member-state or non-member-state person about whom a report must be made to the tax administrator, apart from the persons listed in point 3.4 of the procedureE TAR. A reportable user is correspondingly a crypto-asset user who is resident in a member state or a non-member state and is a reportable personE TAR. Residency and taxpayer-identification fields collected at points 27 and 37 therefore cover member states and non-member states, with the identification number reported together with each issuing state.

A data provider need not carry out the filing and due-diligence duties of Sections IV and V of the procedure under points 4.2.1 to 4.2.4 where it has filed a free-form notice with VMI confirming that it meets those duties under the rules of another member state or of a qualified jurisdiction outside the European Union, applying criteria substantially similar to those pointsE TAR. The notice is due by 31 May of the year following the calendar year in which the provider was determined to be a data providerE TAR, and it must name the European Union member state in which the point 27 reporting duty is dischargedE TAR.

A crypto-asset operator that is a data provider and reports the point 27 data outside Lithuania files a free-form notice naming the member state where it discharges that duty, by the same 31 May deadline. A crypto-asset operator that must register in Lithuania files a free-form registration request by the same deadlineE TAR, stating that it will supply the point 27 data on its reportable users under Article 61(5) of the Mokesčių administravimo įstatymas and the procedureE TAR. VMI registers such an operator within five working days of receiving the requestE TAR and assigns an individual identification numberE TAR, which it notifies electronically to the competent authorities of all member states.

Each of these notices and requests is delivered in person to a Valstybinė mokesčių inspekcija county office officer or employee, by post to any county office at its published address, or by email to [email protected]E TAR. In-person delivery requires identity authentication of the individual, and delivery through a representative requires identity and representation documents; a representation-certifying document created electronically and registered in the Įgaliojimų registras may be submitted without notarisation. Postal and email filings must be signed and accompanied by identity and representation documents certified by a notary or in another legally established manner, with the same non-notarised option for an electronically created power of attorney registered in the Įgaliojimų registras.

Legal basis: Valstybinė mokesčių inspekcija order No VA-63 of 24 September 2026 amending order No VA-119 on the procedure for supplying data on reportable crypto-asset users, adopted under points 21 and 22.9 of the Valstybinė mokesčių inspekcija nuostatai; the registration request states the operator will supply point 27 data under Article 61(5) of the Mokesčių administravimo įstatymas, and concepts used in the procedure follow Regulation (EU) 2023/1114 and Regulation (EU) 2016/679.