Investment Account Reporting: STI Updates Rules and Clarifies Deadlines

The Head of the State Tax Inspectorate (STI) approved Order No. VA-69, amending the reporting rules for Lithuanian residents holding investment accounts, originally established under Order No. VA-107. The amendments took effect on 17 October 2026, defining specific submission deadlines and reporting requirements.

Under the updated Section 13, individuals must report an investment account to the tax authority after the close of the tax year—no later than 1 May of the following year. This deadline applies when filing personal income tax declarations for the 2025 tax period and onward.

A new Section 19.3 introduces an obligation to provide details in the annual personal income tax declaration regarding income received via the investment account from the sale or disposal of financial instruments, as well as interest earned. This reporting requirement takes effect for the 2026 tax year and subsequent periods (filed in 2027).

Section 5 has also been revised regarding personal data protection. All data will be processed in accordance with the General Data Protection Regulation (GDPR, Regulation (EU) 2016/679) and stored for the retention periods specified in the STI Electronic Declaration System (EDS) regulations.

For investors and accounting professionals, this requires tracking compliance in two phases. For the 2025 tax period, accounts must be declared by 1 May with contributions and withdrawals recorded. From the 2026 tax year onward, annual filings will require breakdown data on realized transactions and interest, requiring systematic retention of broker and banking statements.