Lithuania adds # flag for switched pension contracts in FR0615P

Legal entities that report data on pension contributions paid by permanent Lithuanian residents into pension accumulation funds must apply a new contract-number flag when they file FR0615PE TAR. In field P9, which carries the number of the contract on the basis of which the contributions are paidE TAR, the filer enters the contract number and, in the defined cases, prefixes it with the symbol "#"E TAR.

The flag applies when declaring data for the 2025 and later tax periodsE TAR, including when correcting such dataE TAR. The filer adds "#" before the declared contract number where the declared contract meets all of the following transfer history. First, one of two formation paths is present: either the contract was concluded by 31 December 2024 but entered into force after 31 December 2024, or it was concluded after 31 December 2024 after the participant used the right to move from one pension fund to another pension fund. Second, in the sequence of one or more such moves, the participant's accumulated funds were carried into the declared contract from accumulation that had started under a contract concluded by 31 December 2024 and continued after that date.E TAR In other words, the declared post-2024 contract carries forward savings built up under pre-2025 accumulationE TAR, and no funds from accumulation started under a contract concluded after 31 December 2024 were carried into itE TAR.

The order states the negative case expressly. The filer does not add "#" before the contract number where field P1 marks the contribution-type code as 9E TAR, which covers additional contributions to second-pillar pension fundsE TAR. That exclusion operates even if the contract history would otherwise meet the flag conditionsE TAR, so the check is two steps: confirm the P1 code first, then assess the contract history.

In practice, payroll, accounting and adviser teams completing FR0615P for 2025 reporting and for corrections of 2025 and later periods must establish which formation path and which transfer history each declared contract has. A contract concluded by 31 December 2024 but effective after that date falls in the flagged groupVMI. A post-2024 contract after a fund switch falls in the flagged group only where the amount carried into it comes from accumulation started under a pre-2025 contract and continuing after that date, and not where it comes from accumulation started under a post-2024 contractE TAR. Where P1 shows code 9, the filer enters the bare contract number without the flagE TAR.

Legal basis is Valstybinės mokesčių inspekcijos prie Lietuvos Respublikos finansų ministerijos viršininkoVMI 2026 m. spalio 23 d.VMI įsakymas Nr. VA-71VMI, amending point 18 of the FR0615 rulesE TAR approved by 2008 m. gruodžio 18 d.E TAR įsakymas Nr. VA-66E TAR (TAR, 2026-10-23, Nr. 16759).