Lithuania’s State Tax Inspectorate had amended the rules for crypto-asset service providers reporting user and transaction data under the EU DAC8 directive and national legislation. The changes had clarified definitions, registration procedures, exemptions and reporting deadlines.
Lithuania’s State Tax Inspectorate (VMI) had issued Order No. VA-63 on 24 September 2026, amending the framework established by Order No. VA-119 of 10 December 2025 for crypto-asset service providers reporting user data under the EU DAC8 directive and Lithuanian legislation.
Definitions and reporting scope
The amended rules classify an individual or entity as an Existing Crypto-Asset User if its relationship with the reporting service provider was established before 31 December 2025.
The rules also clarified Reportable Persons and Users, covering residents of EU Member States and non-EU Member States subject to reporting requirements. The terminology had been aligned with MiCA (Regulation (EU) 2023/1114), GDPR (Regulation (EU) 2016/679) and the Lithuanian Law on Tax Administration (MAĮ).
Registration and exemptions
Reporting entities could be exempted from Lithuanian due diligence and reporting requirements if they submitted a free-form notification confirming compliance with equivalent rules in another EU Member State or a qualified non-EU jurisdiction.
Exemption notifications, notifications confirming reporting in another EU country and registration applications must be submitted to VMI by 31 May of the calendar year following the year in which the entity became a data provider.
Crypto-asset operators registering in Lithuania must state that they will fulfil reporting obligations under Article 61⁵ of the MAĮ. VMI will process registrations within five business days, assign an individual identification number and electronically notify competent authorities across all EU Member States.
Submissions can be made directly to county tax offices (AVMI), by post or by email to VMI. Direct submissions require physical identity verification, while authorisation documents can be registered through the Authorisation Register.
Data retention and reporting deadlines
Data providers must retain required user and transaction data for at least five calendar years.
The information must be reported annually through the Taxpayer Register and Tax Administration Information System by 31 May of the following calendar year. The first reporting period will cover the 2026 calendar year, with the first submission due by 31 May 2027.
The amended rules also expressly cover users resident in non-EU Member States, including their registration details and Tax Identification Numbers (TIN / MMIN).
The amendments have updated the administrative framework for crypto-asset service providers ahead of the first annual DAC8 reporting deadline in May 2027.
