VAT / GST / Indirect Tax·Etar·2 days ago
VAT payers elect monthly, quarterly, half-yearly or custom periods by notice before the period starts; crossing EUR 300,000 flips quarterly payers to monthly automatically.
Industry: Across industries
Real Estate & Property Tax·VMI·6 days ago
VMI has issued 2026 assessments in EDS; shoreline-strip re-measurement may raise bills for some plots while the same 2023-2027 values apply.
Industry: Across industries
Tax Filing, Registration & Penalties·VMI·6 days ago·3 documents
VMI Order No. VA-69 removes the bar on late or corrected investment-account declarations for 2025 onwards and adds financial-instrument sale and interest reporting for 2026 onwards.
VAT / GST / Indirect Tax·VMI·7 days ago
Who counts as Lithuania-established for reverse-charge VAT on platform services now turns on registered address or habitual residence, not income-tax day counts.
Industry: Real estate activities
VAT / GST / Indirect Tax·VMI·7 days ago·2 documents
VAT-payer aid recipients now deduct input VAT on goods shipped outside the EU as parama or humanitarian aid, with refunds only for what cannot be deducted; new clocks, cure periods and document lists apply.
Industry: Across industries
Excise & Environmental Taxes·VMI·1 week ago
Staff registrations, removals and logins for excise-system users run only through VMI Savitarna, replacing the Mano VMI route.
Industry: Wholesale and retail trade; repair of motor vehicles and motorcycles
VAT / GST / Indirect Tax·Liteko·2 weeks ago
The appeal court kept EUR 14,115.86 of repair costs with PVM: actually paid PVM is a loss until the specific deduction is proved, and granting one alternative claim means the action succeeds in full.
Industry: Across industries
VAT / GST / Indirect Tax·Etar·2 weeks ago
Lithuania's top administrative court asks the CJEU whether third-party transport orders defeat the 0% export VAT exemption and stays a €133,043 assessment case until it answers.
Industry: Across industries
Tax Filing, Registration & Penalties·Etar·2 weeks ago
Recast VA-186 procedure: when FR0781 is and is not needed, Mano VMI filing routes, 30-day and 5-day decision clocks with interest, and the audit-suspension rule.
Industry: Across industries
Real Estate & Property Tax·Etar·3 weeks ago
Homes in Neringa — single and double houses, apartment blocks, dormitories — now pay 0.1% of average market value, down from 0.2%; other bands stay at 0.2% and 0.3%.
Industry: Across industries
Tax Filing, Registration & Penalties·Etar·3 weeks ago
Order No. 1K-309 sets 2026–2028 burden cuts: VMI-assessed liabilities, pre-filled returns, customs easing, EU-fund check cuts and Directive (EU) 2026/470 sustainability-reporting simplification.
Industry: Across industries
Regional / Sub-national Tax·Etar·3 weeks ago
Elektrėnai replaced its 2017 relief rules: income-tested land, property and inheritance-tax relief, plus scored state-land lease relief up to 100 per cent.
Industry: Across industries
Real Estate & Property Tax·Etar·1 month ago
Recreational-territory land is set at 0.8% of average market value and other land outside subpoints 1.1–1.3 at 1.5%; the individual relief clause is replaced in full.
Industry: Across industries
Regional / Sub-national Tax·Etar·1 month ago
The deadline for supporters' relief applications moves from 1 October to 1 November of the current year; all other conditions stay unchanged.
Industry: Across industries
Crypto & Digital Asset Taxation·VMI·1 month ago
Order VA-63 refines DAC8 reporting definitions and sets the 31 May filing route for crypto Data Providers reporting or registering via VMI; first 2026 data is due by 31 May 2027.
Industry: Financial and insurance activities
Crypto & Digital Asset Taxation·Etar·1 month ago
A data provider meeting equivalent duties in another member state or qualified non-EU jurisdiction files a free-form notice instead; operators registering in Lithuania get an individual ID within five working days.
Industry: Financial and insurance activities
Real Estate & Property Tax·VMI·1 month ago
Amended Land Tax Administration Rules apply from 22 September: register cut-offs for declarations, spousal and relief-timing rules, council reporting by 15 September and tariff defaults.
Excise & Environmental Taxes·VMI·1 month ago
Order No. VA-60 restates the excise-loss evidence rules: sweetened drinks join force-majeure relief, diligence and warehouse-custody tests tighten, and destruction dossiers grow.
Industry: Warehousing and storage
Personal & Owner Taxation·VMI·1 month ago
VMI's updated MB material replaces the 2025 20/32% split with a 2026 20/25/32% scale (36 and 60 VDU thresholds), adds a worked 15/20/25% example, and rolls VSD and filing deadlines to 2026 figures.