LithuaniaVMI
Providers flag pre-2025 and fund-switched pension contracts in FR0615
Contracts concluded by 31 December 2024 but effective later, and post-2024 fund-switch contracts that received pre-2025 accumulation, carry # before the contract number so relief to 2034 is recognised.
By Taxxa AI OyPublished 27 October 2026
Industry: Pension funding
Legal persons filing data on residents' pension contributions paid into pension accumulation funds on the FR0615 form mark certain third-pillar pension accumulation contracts with a "#" sign.VMI When declaring data for the 2025 tax period and later periods, and when correcting such data, the "#" is placed before the contract number in field P9 of the FR0615P form
E TAR wherever the contract was concluded by 31 December 2024 but took effect after that date
VMI. The marking lets the tax administrator identify from filed data the contracts keeping relief continuity until 31 December 2034, so residents are not burdened with proving the relief by submitting documents.
The sign is also used for later contracts in fund-switch chains. Where a participant used the right to move from one pension fund to another and the post-2024 contract received, through one or several switches, accumulated funds from accumulation started under a pre-2025 contract and continuing after that date, the new contract number carries the "#" — provided no funds from accumulation started under a post-2024 contract were transferred into it.E TAR The three conditions apply together: a pre-2025 contract effective later, a later contract through a fund switch, and transferred funds tracing to pre-2025 accumulation.
E TAR
One exclusion applies: the "#" is not entered where field P1 carries contribution-type code 9E TAR, denoting additional contributions to second-pillar pension funds.
The duty comes from State Tax Inspectorate order No VA-71 of 23 October 2026VMI amending order No VA-66 on the FR0615 form and its completion and filing rules
E TAR; the order took effect on 24 October 2026
VMI. It implements the pension-relief continuity in Article 21(1)(2) of the Gyventojų pajamų mokesčio įstatymas for contributions paid under contracts concluded by 31 December 2024, as continued by the June 2024 amendments to that law.
Legal basis: Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2026 m. spalio 23 d. įsakymas Nr. VA-71 Dėl 2008 m. gruodžio 18 d. įsakymo Nr. VA-66 pakeitimo (in force 2026-10-24), implementing Lietuvos Respublikos gyventojų pajamų mokesčio įstatymo 21 straipsnio 1 dalies 2 punktas as amended by 2024 m. birželio 25 d. įstatymas Nr. XIV-2803.
Mark pre-2025-rooted third-pillar contracts with # in FR0615P field P9 for 2025 and later periods.
Sources
- Dėl Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininko 2008 m. gruodžio 18 d. įsakymo Nr. VA-66 „Dėl Juridinių asmenų duomenų apie nuolatinių Lietuvos gyventojų sumokėtas pensijų įmokas į pensijų kaupimo fondus FR0615 formos ir jos užpildymo bei pateikimo mokesčių administratoriui taisyklių patvirtinimo“ pakeitimo
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