Triple pollution tax without fuel records; land tax due 16 November

Businesses running vehicles on fuel consumed in Lithuania must keep fuel-consumption records for each vehicle separatelyLbaa, or the pollution tax is tripled on inspectionLbaa under MATĮ 9 straipsnio 8 dalies 1 punktas, plus sanctions for undeclared tax. Records per vehicle must show fuel type, registration year, litres, purchase documents for all fuel used in Lithuania wherever bought, and vehicle category and ID; separate registers may be combined, and a trip sheet with an annual summary in tonnes can serve. Every fuel-consumption document must be signed by the company manager or an authorised person — the general ledger signature does not cover fuel records, and the duty cannot fall on the accountant without a manager's order.

The 2026 land tax is due by 16 November 2026Lbaa from private-land owners, residents and legal personsLbaa. Declarations sit in the VMI electronic system (Žemės mokestis); the amount is also on the VMI helpline +370 5 260 5060. Those paying for another person must use the extended bank order with the owner's name and code in the dedicated fields and code 3011 — a name in the purpose field alone may credit the payer instead. The municipal exempt plot size covers owners with a 0–40 percent participation level, persons of retirement age and minors, if no able-bodied persons were in the family at the year's start; tax is charged on the excess area, and with plots in several municipalities relief goes to the single plot with the highest value. Minors, full-time pupils and students, persons with 0–55 percent participation, and persons of retirement age do not count as able-bodied even if working. Payers should verify the amount and the relief before paying.

Since 1 October 2026 new daily-allowance arithmetic appliesLbaa. Trips of 7 days or more may pay 50 percent under a collective agreement or 65 percent under internal rulesLbaa, with the employee told the exact rate in writing beforehand. A first or last day under 4 hours pays 20 percent, including travel to the workplaceLbaa; one-day domestic trips pay nothing. Car-sharing, EV charging and — if the trip order so provides with an employee explanation — undocumented expenses are compensable. With departures under 4 hours before midnight or returns before 4 a.m., the employee should confirm actual times in writing, or the VMI may use ticket times and tax the disallowed 80 percent as employment income.

By 31 December 2026 all employers must adapt pay systems to the newest Labour Code requirements on transparent payLbaa: pay resting on job value rather than title, and every variable-pay criterion clearly defined, objective and measurable.

Two drafts are not yet law. A seven-law package registered on 20 October 2026 would transpose EU Directive 2025/25: a free yearly EU company certificate, no apostille for registers' documents, a digital EU mandate, once-only filing, audit opinions only where mandatory, a 15-working-day change deadline, and a warning or 60–300 EUR fine for missing company information. Transposition due by 31 July 2027, most changes from 31 July 2028, group and staff data from 1 August 2029. A registered MAĮ discussion draft would from 1 May 2027 sanction unreliable taxpayersLbaa: VAT refunds only after 6 months, refunds suspended during restrictions, security for tax loans, and court-ordered restrictions — extendable once by 180 days — including for harm risk above 400 BSI (29,600 EUR in 2026).

Instruments: Mokesčio už aplinkos teršimą įstatymo 9 straipsnio 8 dalies 1 punktas; the Labour Code and 2026-10-01 dienpinigiai rules; the registered seven-law package transposing Directive 2025/25; the MAĮ unreliable-taxpayer draft.