Lithuania has amended its tax law to implement DAC8, APA rollback, and update reporting, VAT, GDPR, and penalty rules, which take effect on 1 January 2026.
Lithuania adopted amendments to the Law on Tax Administration on 30 June 2025, which transposed the EU DAC8 Directive and introduced rollback provisions for advance pricing arrangements (APAs), effective as of 1 January 2026.
Under DAC8, crypto asset service providers (CASPs) and operators are required to report user data on reportable crypto transactions annually to the State Tax Inspectorate. Non-compliant operators may face deregistration or have their websites blocked. CASPs must suspend users who fail to provide the required information. The law also allows retroactive application of APAs for controlled transactions with verifiably identical conditions, in line with OECD BEPS Action 14.
Additional changes include DAC6 reporting exemptions for intermediaries bound by professional secrecy, expanded customs law coverage, VAT data publication rules, GDPR compliance for exchanged tax data, and updated provisions for interest and penalty relief.
