On 17 January 2022, the State Tax Inspectorate issued Order No. VA-7 of 14 January 2022, amending the rules for annual reporting on the use of reportable cross-border arrangements for DAC6. The order introduces the PRC914 notification form and includes measures to establish rules for completing and submitting the form. The reporting form must be submitted electronically by 15 June 2023 for the 2022 calendar year.
Related Posts

Lithuania: STI clarifies domestic VAT obligations for cross-border businesses
Lithuania’s State Tax Inspectorate (STI) has clarified that businesses required to register for VAT because of
Read More
Lithuania: VMI proposes wider participation exemption for foreign corporate interests
Lithuania's State Tax Inspectorate (VMI) has published a comparative draft document on its draft commentary page. It
Read More
Lithuania: STI consults on extending participation exemption to foreign company interests
Lithuania's State Tax Inspectorate has initiated a consultation on 2 October 2026 by publishing the draft, which covers
Read More
Lithuania consults draft commentary on 2026 personal income tax rules
Lithuania's State Tax Inspectorate published draft commentary on 28 September 2026 explaining the personal income tax
Read More
Lithuania: MoF proposes simplified investment account rules
Lithuania’s Ministry of Finance (MoF) had prepared draft amendments on 29 September 2026 to Article 12¹ of the
Read More
Lithuania updates crypto-asset reporting rules under DAC8
Lithuania’s State Tax Inspectorate (VMI) had issued Order No. VA-63 on 24 September 2026, amending the framework
Read More