Lithuania: VMI allows companies to register for sweetened beverage excise duty
Lithuania’s tax authority, the State Tax Inspectorate (VMI) announced on 17 December 2025 that companies producing or importing non-alcoholic sweetened beverages or their concentrates from other EU countries must register as excise duty payers
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Lithuania amends DAC7 rules
Lithuania’s State Tax Inspectorate (VMI) adopted amendments to Order No. VA-95 on 12 December 2025, which regulates reporting of platform-based activities. The changes implement requirements under the Amending Directive to the 2011 Directive on
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Lithuania: State Tax Inspectorate proposes DAC8 crypto reporting rules
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
See MoreLithuania: VMI updates guidance on input VAT deduction
Lithuania’s State Tax Inspectorate (VMI) has issued an updated commentary on the right to deduct input value added tax (VAT) under Article 57 of the Law on VAT, published on 28 November 2025. The revised guidance clarifies which taxpayers are
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Lithuania: Tax authorities approve long term corporate tax incentives
Lithuania’s tax authorities have published a commentary on 18 November 2025, detailing how legal entities undertaking major manufacturing or data-service investments may qualify for a corporate income tax (PMĮ) exemption lasting up to 20
See MoreLithuania: MoF consults DAC8 tax information exchange rule amendments
The Lithuanian Ministry of Finance (MoF) opened a public consultation on 17 November 2025, proposing changes to Order No. VA-114, which regulates mutual assistance and the exchange of tax information with EU Member States. The amendments are
See MoreLithuania: Parliament considers higher corporate tax for banks, credit Institutions
Lithuania has proposed an amendment to its Corporate Tax Law that would increase the additional tax on banks and credit institutions from 5% to 10%. The draft, registered with the Seimas on 10 November 2025 under project No. XVP-973, targets
See MoreLithuania: Parliamentarians propose corporate tax amendments to boost green investments
Lithuania’s members of the parliament submitted draft amendments to the Corporate Income Tax Law (Project No. XVP-260) on 11 November 2025, aiming to expand investment incentives and extend relief periods until 2030. The draft includes a
See MoreLithuania: Two-thirds of cash registers reports to VMI
Lithuania’s State Tax Inspectorate (VMI) stated on 10 November 2025 that around 75% of cash registers are now transmitting revenue data to i.EKA. Out of 19,000 small business operators, about 15,000 are submitting data, while 13,000 have yet to
See MoreLithuania to introduce luxury car tax from 2026
Lithuania published a draft law proposing a luxury tax on high-powered cars on 29 October 2025. The tax will apply to M1-class vehicles with engines exceeding 150 kW, calculated as a percentage of the vehicle’s value: 1% for engines between 151
See MoreLithuania: VMI updates guidance on dividend tax implementation
Lithuania’s tax authority, the State Tax Inspectorate (VMI), has published an updated commentary on the Corporate Income Tax Law on 29 October 2025, explaining how the new 17% dividend tax rate will take effect from 1 January 2026. The revised
See MoreLithuania: MoF presents draft budget, expands list of corporate tax exempt entities
Lithuania’s 2026 draft Budget proposes halting the planned increase in CO2 excise duty on diesel and introducing a corporate tax exemption for the National Development Bank. Lithuania’s Ministry of Finance has presented the 2026 draft Budget
See MoreLithuania extends tonnage tax regime for shipping companies
The amendment specifically revises Article 381, paragraph 5, which governs the eligibility and application of this alternative corporate tax method. The Ministry of Transport and Communications of Lithuania published an amendment to its Corporate
See MoreLithuania: VMI launches automated excise tax declaration wizard
From 1 September, the system transferred data automatically, simplifying declarations and reducing manual input. Lithuania’s State Tax Inspectorate (VMI) has introduced a new wizard system for submitting excise tax declarations. The tool
See MoreLithuania: VMI updates crypto reporting rules
Under Article 55 of the Law on Tax Administration (MAĮ) and the Law on the Bank of Lithuania, certain entities must notify the VMI of all opened and closed accounts within three business days, using an XML format. Lithuania’s State Tax
See MoreLithuania: State Tax Inspectorate clarifies DAC6 reporting rules
The State Tax Inspectorate of Lithuania published an updated commentary on 13 October 2025 regarding Article 61-2 of the Law on Tax Administration, which implements the EU Amending Directive 2018/822 (DAC6), requiring reporting of certain
See MoreLithuania: Government approves draft order for crypto-asset service providers, financial institutions under DAC8
Lithuania approved DAC8 rules imposing new reporting and due diligence obligations on crypto-asset providers and financial institutions from January 2026. The Lithuanian government has approved a draft order implementing Council Directive (EU)
See MoreLithuania imposes fines for crypto reporting, account disclosure breaches
Lithuania’s parliament is introducing strict administrative fines for crypto-asset service provider non-compliance, failures to provide accurate information to tax authorities, and breaches of accounting, reporting, and inspection procedures, with
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