Regional / Sub-national Tax·Etar·1 month ago
Kaunas Decision No. T-520 of 15 September 2026 adds the Šiaurės pr. 5A lot and adjoining territory to the chargeable parking list as a green-zone location, paying on working days 8:00–18:00.
Industry: Across industries
Excise & Environmental Taxes·Etar·1 month ago
VMI Order No. VA-60 of 16 September 2026 restates the 2011 VA-144 rules on proving excise goods irretrievably lost or destroyed, resetting filing deadlines and the FR1113 recognition procedure.
Industry: Across industries
Regional / Sub-national Tax·Etar·1 month ago
Kaunas council added point 48.4 to its public-place trading-permit charge regulations: municipal budgetary and municipality-owned public institutions are exempt when they themselves trade or provide services.
Industry: Across industries
Tax Filing, Registration & Penalties·VMI·2 months ago
VMI letter RTD-93 aligns the Article 100 commentary with the XV-309 reform: relief depends on the statutory grounds alone, not on prior payment or collection.
Industry: Across industries
VAT / GST / Indirect Tax·Etar·2 months ago
Order No. 4-383 of 8 September 2026 opens the loans beyond the hardest-hit sectors, eases the liquidity tests and makes non-deductible VAT an eligible cost.
Industry: Across industries
Payroll Tax & Employer Contributions·Lietuvos buhalterių ir auditorių asociacija·2 months ago
The 50% Sodra base is gone: from 1 July 2026 author's fees and code-02 owner withdrawals carry a 90% VSD base, with the 43-VDU ceiling up to EUR 99,422.
Industry: Across industries
Excise & Environmental Taxes·VMI·2 months ago·2 documents
Volume by direct measurement or density formula with verified equipment, sugars proved document by document, and refunds via AKC430 or refund application — the evidence mechanics for sweetened-drink excise.
Industry: Manufacture of soft drinks; production of mineral waters and other bottled waters
Excise & Environmental Taxes·VMI·2 months ago
A producer outsourcing bottling incurs sweetened-drink excise on dispatch to the bottler; the monthly AKC430 return and payment remain due by the 15th of the following month.
Industry: Manufacture of soft drinks; production of mineral waters and other bottled waters
International Tax / Double Tax Treaties·VMI·2 months ago
VMI says reporting institutions must assess the available information before classifying an entity under CRS; a GIIN or FATCA-list entry is insufficient on its own.
Industry: Financial service activities, except insurance and pension funding
VAT / GST / Indirect Tax·VMI·3 months ago
The revised leaflet uses a 50% input-VAT limit for qualifying representation costs and explains the taxable value of used assets given away after input VAT was deducted.
Industry: Across industries
Corporate & Income Tax·VMI·3 months ago·2 documents
The August commentary explains control, passive-income and tax tests, the economic-substance exception and limits on crediting foreign corporate tax.
Industry: Across industries
Tax Rulings & Binding Consultations·VMI·3 months ago
The revised guidance distinguishes genuine repayments from tax-driven year-end transactions, covers cash pools and allows the more favourable interpretation for earlier periods still open to review.
Industry: Across industries
Tax Filing, Registration & Penalties·VMI·3 months ago
The payment guidance separates sanctions and court-related charges, while VMI’s full code list includes Employment Service aid recoveries and identify inheritance-tax code 3300 from 1 October 2026.
Industry: Across industries
VAT / GST / Indirect Tax·VMI·3 months ago
VMI describes a 2027 start for most provisions of Law XV-1036, with specified articles following in July 2029 and separate transition dates for energy supplies and call-off stock.
Industry: Across industries
Expenses & Benefits-in-Kind Tax Treatment·VMI·3 months ago
From 1 January 2027, VMI puts the monthly salary threshold at EUR 2,054.25 and the hourly threshold at EUR 12.5565 for full income-tax exemption within the prescribed foreign travel allowances.
Industry: Across industries
Personal & Owner Taxation·VMI·3 months ago·2 documents
The revised Article 20 commentary sets out the EUR 747 monthly allowance, its income-based taper and the annual reconciliation, which can take account of income beyond salary.