VMI amends crypto-user reporting procedure with 31 May 2027 first deadline

VMI's 24 September 2026 order No VA-63 amends the procedure for reporting data on reportable crypto-asset users approved by order No VA-119 of 10 December 2025VMI. The amendments refine who falls within the rules and how Data Providers interact with VMI.

The definitions of pre-existing individual crypto-asset users and pre-existing entity users are set as users who established the relationship with the reporting crypto-asset service provider by 31 December 2025. The definitions of reportable person and reportable user are recast so that a reportable user is a crypto-asset user resident in a Member State or a non-Member State who is a reportable person, excluding the persons listed in point 3.4 of the procedure. Other terms used in the procedure are understood as defined in Regulation (EU) 2023/1114, Regulation (EU) 2016/679 and the Law on Tax Administration (MAĮ).

A Data Provider that has filed with VMI a free-form notice confirming that it carries out those duties under the rules of another Member State or a qualified non-EU jurisdiction on substantially similar criteria is relieved of the Aprašas chapters IV and V duties for reporting data to VMI and for due diligence. The notice must be filed by 31 May of the year following the calendar year in which the provider was determined to be a Data Provider. In the notice the provider identifies the EU Member State where it performs the point-27 reporting duty. A crypto-asset operator that is a Data Provider and reports the point-27 data outside Lithuania files a free-form notice of reporting in another Member State by the same 31 May deadline, naming that Member State. A crypto-asset operator that is a Data Provider and must register in Lithuania files a free-form registration request by 31 May of the year following the calendar year in which it was determined to be a Data Provider; the request must state that the operator will submit the point-27 data on its reportable users under MAĮ Article 61(5), and VMI registers the operator within 5 working days and assigns an individual identification number notified electronically to all Member States' competent authorities.

Each of these filings is delivered in person to a county STI (AVMI) officer or employee, sent by post to any AVMI at its published address, or emailed to [email protected]. In-person delivery requires identity authentication of the individual; a representative must also present an authority document, which need not be notarised if drawn up electronically and registered in the Powers Register or in other statutory cases. Filings sent by post or email must be signed, with identity and authority documents attached in notarised or otherwise statutorily certified form.

Data Providers must collect and keep the point-27 data for at least 5 calendar years and submit it through the Taxpayers Register and tax administration information system each year for the calendar year by 31 May of the following year; the first data, for the 2026 calendar year or the corresponding reporting period, must reach VMI by 31 May 2027E TAR.

Legal basis: Valstybinės mokesčių inspekcijos viršininko 2026 m. rugsėjo 24 d. įsakymas Nr. VA-63, kuriuo pakeistas 2025 m. gruodžio 10 d. įsakymu Nr. VA-119 patvirtintas Duomenų apie praneštinus kriptoturto naudotojus teikimo Valstybinei mokesčių inspekcijai tvarkos aprašas.