Lithuania’s tax authority has revised its Country-by-Country (CbC) reporting requirements for multinational enterprises (MNEs), effective from 21 November 2024.
All notifications must now be submitted electronically via the “Mano VMI” platform. Previous methods – submission of free-form documents through email or contact forms – are no longer accepted. Each MNE entity must file annually by the end of its financial year, even in the absence of any modifications to the information previously submitted to the tax authority..
A clarification regarding the update was also published on 9 December 2024.