Lithuania’s State Tax Inspectorate has amended Order No. VA-95 to align with the EU’s DAC7 Directive on 23 April 2035.
From 24 April 2025, all platform operators—including those represented by another operator—must file an annual XML report via the TIES portal.
The updates also allow authorities to block access to non-compliant platforms and add a list of countries with effective tax data exchange agreements, including the UK, New Zealand, and Canada.
DAC7, formally Council Directive (EU) 2021/514, took effect on 1 January 2023, with the first exchange of information for the 2023 calendar year occurring in February 2024. The Directive sets out rules for administrative cooperation between EU tax authorities and procedures for sharing tax-related data.
Earlier, Lithuania published Law No. XIV-1658 in the Official Gazette to amend the Tax Administration Law related, this includes amendments for the implementation of new rules on the exchange of information on income from digital platforms (DAC7).
