Lithuania’s State Tax Inspectorate introduced additional reporting requirements for residents using the investment account tax regime, including a deadline for declaring investment accounts and new income-reporting obligations applicable from the 2026 tax period.
Lithuania’s State Tax Inspectorate (VMI) under the Ministry of Finance has introduced additional reporting obligations for permanent residents using the investment account tax regime through Order No. VA-69, issued on 16 October 2026. The order amended the regulations governing the declaration of investment accounts and the reporting of personal income tax information, which were originally approved under Order No. VA-107 on 19 December 2024.
The amendments cover personal data processing and retention, the deadline for notifying the tax administrator about declared investment accounts, and the reporting of income earned through such accounts.
Additional income reporting requirements
The amendments expand the income information that must be reported in connection with investment accounts.
Under the revised point 19.3, residents must report income received through an investment account from the sale of financial instruments and/or interest. This requirement applies when calculating and declaring personal income tax for the 2026 tax period and subsequent years.
The provision establishes an additional reporting obligation for residents using the investment account regime, covering income from the specified sources.
Investment account declaration deadline
Permanent residents must notify the VMI of a declared investment account after the end of the relevant tax period and no later than 1 May of the following year.
The deadline applies to the calculation and declaration of personal income tax for the 2025 tax period and subsequent years. Residents using the regime must therefore ensure that their investment account declarations are submitted within the prescribed timeframe.
Personal data processing and retention
The amended point 5 sets out requirements for processing and retaining the personal data of permanent residents in connection with the investment account regime.
The data may be processed for the calculation and recalculation of personal income tax in accordance with the General Data Protection Regulation (GDPR), Regulation (EU) 2016/679, and applicable national legislation.
The declared information must be stored in accordance with the regulations governing the VMI’s Electronic Declaration Information System (EDS), approved under Order No. VA-80. The information may also be disclosed to authorised recipients where permitted or required under applicable legal provisions.
