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On 11 September 2026, the State Tax Inspectorate (VMI) updated its official commentary on Article 100, Parts 1 and 2 of the Law on Tax Administration (MAĮ), which govern the procedural framework for tax offense investigations and the imposition of administrative penalties. The revised commentary, issued under Article 12 of the MAĮ, incorporates recent Constitutional

On 11 September 2026, the State Tax Inspectorate published revised Frequently Asked Questions (FAQ) on tobacco product traceability. The update aligns with the EU Tobacco Products Directive and national legislation implementing the traceability system for tobacco products. The FAQ addresses practical issues faced by manufacturers, importers, and distributors regarding unique identifier codes, data submission to

Effective 1 September 2026, the State Tax Inspectorate enacted Order No. V-57 amending Order No. VA-66 (9 October 2007) on the Rules for Consultations and Information Provision at the State Tax Inspectorate. The amendment modernizes the consultation process, introducing digital channels for taxpayer inquiries and establishing response timeframes. It also clarifies the binding nature of

On 11 September 2026, the State Tax Inspectorate issued an amendment to the commentary on Article 100, Parts 1 and 2 of the Law on Tax Administration (MAĮ). The update, based on Article 12 of the MAĮ, clarifies the procedural rules for offsetting tax overpayments against outstanding tax liabilities, including interest and penalties. The revised