Corporate Tax Registration Updates: Abolition of Form FR0791 from November 25, 2026

By Order No. VA-74 of October 27, 2026, the Head of the State Tax Inspectorate (VMI) approved a revised version of the Rules for Amending Legal Entity Registration Data, taking effect on November 25, 2026. This order abolishes the previously mandatory standalone reporting forms: Form FR0791, its annex FR0791A, centralized accounting form FR0791B, and administrative forms REG804 and REG805.

Starting from the effective date, taxable legal entities must register and update their data electronically via the VMI Self-Service portal (VMI Savitarna) in accordance with the Self-Service rules approved by Order No. VA-58 of September 4, 2026. Dedicated downloadable return templates will no longer be used; all records are to be maintained directly in the digital portal interface.

Pursuant to Paragraph 6 of the updated Rules, the following information must be submitted through the portal:
- Electronic contact details (if not registered in the Register of Legal Entities – JAR);
- Correspondence address (if different from the registered office address in JAR);
- Economic activity codes classified under the updated NACE / EVRK 2.1 standard;
- Appointed accounting service providers, designated accountants, and authorized representatives;
- Structural units (production facilities, retail points, warehouses, websites, and e-commerce platforms) selected according to the structural units classifier in the portal.

Paragraph 5 of the Rules establishes a strict statutory deadline: taxable entities must submit updated data within 5 business days from the date of occurrence, change, or discovery of incorrect registration data. Following the incorporation of a company in the JAR, the code of its primary economic activity subclass must likewise be reported within 5 business days.

Data duplication is not required. If relevant data (such as contact information or official seat address) is already properly recorded in the JAR, it does not need to be submitted again in the tax portal. Domestic bank accounts opened with Lithuanian payment and credit institutions are reported directly to the VMI by the institutions themselves under Article 55 of the Law on Tax Administration.

Under Paragraph 9 of the Rules, the tax authority retains the right to amend registration data ex officio within 3 business days of establishing relevant facts through audits or information received from other state registers.