Lithuania

On 8 September 2026, the State Tax Inspectorate (VMI) of Lithuania announced a public competition for the position of Director of the Panevėžys Territorial State Tax Inspectorate (Panevėžys AVMI). The vacancy arises as part of the regular administrative renewal process within the tax authority. The competition is conducted in accordance with the Law on Civil […]

On 27 August 2026, the State Tax Inspectorate (Valstybinė mokesčių inspekcija – VMI) issued an urgent public warning regarding a renewed wave of sophisticated phishing campaigns targeting Lithuanian taxpayers. Criminal groups are actively impersonating VMI officials via SMS and messaging applications, distributing fraudulent notifications that claim recipients owe outstanding administrative fines or tax penalties. The

On 13 August 2026, the Lithuanian State Tax Inspectorate (VMI) announced an amendment to the consolidated explanation (commentary) of Article 21(3) of the Law on Personal Income Tax (PIT). The update follows the provisions of the Tax Administration Law (MAĮ) Article 25(1)(2) and incorporates changes from the 16 December 2025 amendments to the PIT Law

On 13 August 2026, the Lithuanian Tax Authority (VMI) released a comprehensive commentary interpreting the 2021 amendment to the personal income tax provisions of the Tax Code (Article 21(3)). This official interpretation clarifies how various categories of income are treated for tax purposes, sets out detailed reporting requirements, and emphasizes the need for taxpayers to

Lithuania’s Ministry of Finance amended the Income Tax Law commentary on August 13, 2026, referencing Order IX-1007 from December 2025. The revision clarifies taxable income definitions for non-cash benefits and cross-border earnings to standardize compliance and align with OECD Pillar Two. Key Takeaways Standardized Income Definitions: Explicit definitions for digital services and remote employment income,

On 11 August 2026, the VMI published an updated version of its guidance publication “VAT Treatment of Business Gifts and Product Samples.” The revision aligns the guidance with current VAT legislation and recent case law, providing taxpayers with clear rules on when such items trigger VAT liability, valuation methods, and deductibility of input VAT. Key

On 11 August 2026, VMI updated the VAT Manual to reflect changes in the treatment of cross‑border transactions and the valuation of goods for customs duties. The amendment aligns Lithuania’s practice with recent EU directives, modifies the criteria for determining the taxable event, and introduces new thresholds that affect the registration obligations of foreign suppliers.

Lithuania revised VAT treatment for business gifts and promotional items effective 2026, updating thresholds and documentation requirements under EU Directive 2006/112. The changes clarify deductibility limits for gifts exceeding 43 euros and mandate electronic records for transactions above specified amounts. Key Takeaways Gift Threshold Clarification: VAT deductibility limited to gifts valued under 43 euros per

Lithuania amended the commentary to Corporate Profit Tax Law article 40(3) on August 10, 2026, refining the rules on advance pricing agreements and the treatment of related-party services. The revision aims to improve predictability for multinational taxpayers undergoing tax audits. Key Takeaways Advance Pricing Agreement Scope: Expanded coverage for services and intangibles, with mandatory disclosure

On 10 August 2026, the VMI issued an updated consolidated commentary on Article 4(2) and Article 39 of the Corporate Income Tax (CIT) Law. The revisions aim to ensure smooth implementation of the CIT Law, addressing the definition of permanent establishment (Article 4(2)) and the rules for controlled foreign company (CFC) taxation (Article 39). The