Lithuania recasts tax overpayment refund and offset procedure

Lithuania has recast the whole procedure for recovering overpaid tax, fines and other sums administered through the State Tax Inspectorate (VMI)E TAR. Order No. VA-67 of 12 October 2026E TAR restates Order No. VA-186 of 7 December 2004E TAR in a new versionE TAR: a rewritten Refund (Crediting) Procedure DescriptionE TAR plus fresh FR0781 request and FR0783 decision formsE TAR and the FR0784 notice formE TAR; the order's chapeau states the FR0784 personal-income-tax notice form itself is unchangedE TAR.

The Description's reach is deliberately wide. It governs requests to refund or credit overpayments (skirtumas) and unjustly collected sums of VMI-administered tax and related amounts, administrative-offence, criminal and procedural fines, other court-imposed fines, economic financial sanctions, court-awarded sums and damage in favour of the State, amounts under enforcement documents where VMI represents the State, other levies payable into VMI revenue-collection accounts, and VMI-non-administered taxes overpaid into those accountsE TAR. The taxpayer concept covers the person fined, the person bearing the sanction or award, and a third party filing on their behalf. Its stated legal frame runs from MAĮ Articles 14 and 87E TAR to Article 14 of Council Directive (EU) 2025/50E TAR on faster and safer withholding-tax excess refund relief, alongside the GDPR, the Civil, Civil Procedure and Criminal codes, and the insolvency, stamp-duty and mutual-offset instruments it names.

The operative core is the FR0781 request. It is needed to credit an overpayment against arrears the automatic routine does not reach — separately-coded declared taxes, cross-code offsets between codes 1001, 2222 and 4444E TAR — to credit unexpired taxes, fines and sanctions, customs or VSDFV-administered amounts, State debts, wrongly-coded payments and payments to other VMI bank accountsE TAR, and to refund overpayments, heirs' claims and unjustly collected sumsE TAR. No request is needed where the offset is automatic — code-1001 payments applied on the payment date, identical-code accountingE TAR — nor for other prescribed forms or bank or bailiff errorsE TAR. Filing runs through the Mano VMI portal — direct, in person at a computerised workstation, or assisted for individuals without digital access — the +370 5 260 5060 helpline (except where supporting documents must accompany the request)E TAR, and paper by registered post or in person where electronic filing is objectively impossible or disproportionately burdensome, including for foreign personsE TAR.

Procedure carries hard clocks. VMI must ask for missing documents within 10 calendar days of receiving FR0781 — 5 working days for unjustly collected sumsE TAR — suspending examination until they arriveE TAR, with an extension on reasoned request; an unidentifiable or half-completed request is not examinedE TAR, with notice in 5 working daysE TAR. The FR0783 decision follows MAĮ Article 87(7)E TAR: 30 calendar days from the day after receipt, or MAĮ Article 111 for unjustly enforced sums: 5 working days from the day after receiptE TAR, each counted from the day after all demanded documents arrive. Late refunds accrue interest in the taxpayer's favour at the quarterly tax-loan rate until paidE TAR. A tax audit suspends the refund or credit until service of the decision confirming the audit actE TAR, save for the part unrelated to the audit or the excess over the expected assessment VMI can establish from its dataE TAR. VAT differences follow the same frame with the MAĮ Article 40(1) reliable-taxpayer conditionE TAR, and personal-income-tax overpayments on the annual declaration follow MAĮ Article 87(7): by 31 July, or within 90 days of a late declarationE TAR.

Legal basis: Order No. VA-67 of 12 October 2026 restating Order No. VA-186 of 7 December 2004 (Mokesčių mokėtojo permokos (skirtumo) ar nepagrįstai išieškotų sumų grąžinimo (įskaitymo) tvarkos aprašas with FR0781, FR0783 and FR0784 forms), under Articles 14 and 87 of the Law on Tax AdministrationE TAR and implementing Article 14 of Council Directive (ES) 2025/50E TAR.