Latest articles and updates
Lithuania's State Tax Inspectorate updated Form FR0615P rules, requiring a "#" symbol before qualifying Pillar III pension contract numbers to maintain PIT relief through 2034.
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Sodra clarified Pillar II exit rules: how points are recalculated and why payroll must continue deducting 3% until official notice via the EDAS portal.
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Lithuania's 2026 land tax is due on November 16. Shoreline buffer recalculations by the Centre of Registers have expanded taxable areas for parcels adjacent to water bodies.
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STI updated its CIT commentary: per diems for single-day domestic trips in Lithuania are no longer deductible, and new time-tracking rules apply to multi-day travel.
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Lithuania's STI clarified investment account reporting rules: accounts must be registered by 1 May, and reporting of instrument sales and interest applies from 2026.
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Sodra has finalized SDUP reporting rules under the EU Pay Transparency Directive: submissions take effect January 1, 2027, with the first EDAS filing due February 28, 2027.
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Draft amendments in Lithuania will exclude incidental property and financial transactions from the EUR 45,000 VAT registration threshold starting 1 January 2027.
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The Lithuanian Seimas approved draft Labour Code amendments transposing the EU Platform Work Directive, expanding algorithmic management rules to all employers.
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Form KIT719 replaces KIT711 for Lithuanian real estate tax from 2026. Entities must report by Feb 15, 2027, accounting for a new 0.2% defense surcharge and updated mass valuation values.
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VMI published draft guidance on CIT Law Articles 12(15) and 30(2), detailing share transfer exemptions and strict loss carry-forward restrictions applicable through 2027.
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VMI has updated Law on Tax Administration commentaries: executive fines over €1,500 strip reliable taxpayer status, pause VAT refunds, and extend audit limits to 5 years.
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Labor Code amendments effective 1 November 2026 mandate justified dismissal under Art. 59, toll misconduct deadlines during leave, and allow staggered final payouts up to 3 months.
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Lithuania's State Tax Inspectorate has launched an annual PIT calculator for 2026, allowing taxpayers to model progressive tax rates and MNPD.
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VMI has opened public consultation on draft commentaries for Articles 6, 18-2, and 34(1) of the PIT Law. Submissions are accepted until October 9, 2026.
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Lithuania's VMI updated crypto-asset user reporting rules under DAC8 and OECD CARF, defining due diligence criteria, user segmentation, and reporting deadlines.
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Effective 1 November 2026, amendments to Article 112 of the Lithuanian Labor Code establish mandatory pre-holiday hour compensation rules for hourly and shift workers.
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Applications to exit the second-pillar pension by Sept 30 will be paid in October, but employers must maintain 3% payroll deductions until official confirmation.
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Lithuania's Government approved draft laws transposing AIFMD II, opening cross-border EU depositary services, defining loan fund limits, and expanding corporate debt financing.
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Lithuania's Labour Inspectorate clarifies that employers cannot unilaterally deduct inventory shortages or damages from wages. Strict limits apply under Labour Code Art. 150.
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Lithuania's Ministry of Finance offers new defense bonds at 2.6–2.9%. Practical guidelines on BAS 18 accounting classification and corporate tax treatment for companies.
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Lithuania introduces CIT deductions for STEM student and researcher scholarships from 2026, capped at 2,500 EUR per student under tripartite agreements.
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Lithuania will increase the business certificate income limit to €50,000 from 2026. VMI has clarified taxation of excess earnings and proportional tax crediting rules.
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From September 10, ILTE's EUR 100M loan scheme is open to all sectors, with current liquidity thresholds expanded up to 1.5 based on Q2 2026 financial data.
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Lithuania's Ministry of Finance projects 9.4% gross wage growth and 5.0% inflation in 2026. Practical implications for corporate budgeting and payroll.
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Key rules on bereavement leave and employer financial support in Lithuania: Labour Code requirements, up to 5 MMA Sodra exemptions, and PIT rules.
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Starting September 11, 2026, manufacturers of connected hardware and software in the EU must report actively exploited vulnerabilities within 24 hours under CRA rules.
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Lithuania's VMI clarified VAT rules: business gifts no longer require corporate logos, and fully depreciated assets given to staff carry a EUR 0 VAT taxable base.
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Effective October 1, 2026, single-day per diems in Lithuania are abolished, travel under 4 hours on edge days is cut to 20%, and allowance reductions are strictly capped.
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The EU Council has approved a major customs overhaul making e-commerce platforms deemed importers, introducing parcel fees from 2026, and setting fines up to 6%.
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Employment Service grants for employing persons with disabilities include wage subsidies up to 1.5 MMA and EUR 35.7k for workplace adaptations. Key financial rules.
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Lithuania's VAT amendments effective 2027 revise the EUR 10,000 distance sales threshold, restrict IOSS for small businesses, and initiate the phase-out of call-off stock arrangements.
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Starting 1 November 2026, Lithuanian Labour Code reforms introduce a 6-month probation for earners over 2 VDU, phased dismissal settlements, and a 5x increase in late-wage interest.
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Starting January 1, 2027, Lithuania's minimum wage rises to €1,245, lifting the salary threshold for fully tax-free foreign per diems to €2,054.25. STI has issued official guidance.
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From September 27, 2026, Lithuania introduces strict bans on greenwashing and uncertified eco-labels, with administrative fines reaching up to 6% of annual turnover.
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Lithuania's VMI introduced self-service tax return cancellation in EDS for filings made without obligation or with wrong periods. Forms with calculation errors must be amended.
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Effective October 1, 2026, seasonal work permits in Lithuania move entirely to UŽTIS, introducing strict 7-day reporting deadlines for non-arrival and address changes.
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Lithuanian labour inspectors warn that OSH violations will move non-compliant companies to higher Sodra accident insurance rate groups starting January 1, 2027.
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Lithuania aims to cut its VAT gap to 10% by 2027. Tax authorities rely on real-time i.SAF data, the APSIS system, and DAC7 cross-checks to enforce compliance.
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Guidelines on educational leave under Article 135 of the Lithuanian Labor Code: mandatory durations, the 5-year tenure pay rule (50% VDU), and Sodra 12-SD reporting.
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Lithuania's Centre of Registers now issues certified electronic extracts (ESI) automatically within one minute using a qualified electronic seal for EUR 1.92.
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Sodra has published the technical SDUP JSON schema under the EU Pay Transparency Directive. Reporting becomes mandatory for Lithuanian employers in 2027.
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VMI and Sodra report an increase in phishing SMS and emails claiming fake fines or tax debts. Institutions never send active payment links via messages.
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Corporate income tax revenues rose by 5.9% in the first seven months of 2026. Discover how the new 17% standard rate and updated small business thresholds affect accounting procedures.
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EIMIN has submitted 14 draft laws for the 2026 autumn session, introducing changes for partnerships, bond issuers, and companies utilizing artificial intelligence.
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The official Sodra payout schedule for September 2026 has been released. Find out the exact dates for childcare, unemployment, and other benefits, along with key HR deadlines.
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VMI has updated the commentary on PIT Article 21. From 2026, deductible expenses are strictly capped at 25% of taxable income, with a 1,500 EUR limit.
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Over €4.6 million in sickness benefits remain unclaimed in Lithuania. Submitting a single permanent application ensures employees receive their funds on time.
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VMI has updated its commentary on Article 55 of the Corporate Income Tax Law. Discover the new proportional calculation method and reporting deadlines for foreign tax deductions.
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The STI has updated the commentary on Article 20 of the PIT Law, detailing the 2026 NPD formulas, new MMA limits, and income excluded from the annual gross income calculations.
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The Center of Registers' 2025 data reveals a €152.2 billion turnover for Lithuanian businesses. However, late filing now triggers automatic fines and severe operational restrictions.
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The newly appointed head of the STI detailed priorities for tax administration. Businesses can expect real-time e-invoicing, AI-driven audits, and enhanced scrutiny of accounting firms.
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Following recent legislative amendments, accumulators and batteries are exempt from Lithuania's pollution tax. The changes apply retroactively for the entire 2026 tax period.
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From October 1, 2026, Lithuania will introduce new rules for calculating and reducing per diems. Learn what internal documents and accounting processes businesses must update.
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Starting July 1, 2026, VMI will administer all state fines and sanctions via a new one-stop-shop system. Discover how this reform impacts debt recovery and bookkeeping for Lithuanian businesses.
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From July 1, 2026, Lithuanian companies will have 5 months to approve and submit their annual financial statements to the JAR, providing extra time for audits and preparation.
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Starting July 1, 2026, the social security (VSD) tax base for MB members and sole proprietors in Lithuania increases from 50% to 90%. Discover how this affects your business.
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Starting November 2026, major Lithuanian Labor Code amendments will introduce stricter final settlement rules, fivefold late payment penalties, and new probation limits.
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Lithuania's new wage transparency laws bring strict rules for employers. Discover why all companies now need a formal Remuneration System and how Sodra reporting will change.
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A reminder for politicians, civil servants, and other designated individuals: the deadline to submit your annual property declaration via EDS is May 4th.
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