Tax authority issued draft DAC8 rules proposing requirement of crypto-asset service providers to report user data.

Lithuania’s State Tax Inspectorate published draft rules under Order VA-119 requiring crypto-asset service providers to report user data in line with the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC8) on 10 December 2025.

The draft sets obligations for providers and operators to identify reportable users, carry out due diligence, register with the tax authority where necessary, and submit standardised information on reportable transactions. It also establishes procedures for operator registration and de-registration, as well as information security requirements.

If adopted, the rules will come into force on 1 January 2026, bringing Lithuania in line with EU DAC8 requirements for administrative cooperation in tax matters.