Lithuania Expands Crypto Tax Reporting Under EU DAC8 Rules

Lithuania is expanding crypto tax reporting under the European Union’s DAC8 framework, requiring providers to submit user and transaction data as the bloc increases automatic information sharing.

Lithuania’s State Tax Inspectorate issued Order No. VA-63 on Sept. 24, amending Order No. VA-119, issued Dec. 10, 2025. The amendment clarifies definitions for users, reportable persons and reportable users, along with provider-data and verification requirements.

The first reports will cover calendar year 2026 and must be submitted by May 31, 2027. Providers will then file annually by May 31 for the preceding reporting year.

The regime applies to licensed crypto-asset service providers and certain other operators connected to Lithuania through tax residence, incorporation, management or an ordinary place of business. Firms must report information about themselves, their crypto-asset users, users’ exchange and transfer transactions, and the assets involved.

Reportable activity includes crypto-to-fiat exchanges, crypto-to-crypto exchanges and crypto payments for goods or services exceeding $50,000, or the equivalent in another currency.

Operators must register with Lithuania’s tax authority by May 31 of the year after they become reporting providers. The first registration deadline is May 31, 2027.

Providers may avoid duplicate reporting in Lithuania if they meet the applicable reporting and due-diligence requirements in another European Union member state or an eligible non-EU jurisdiction. Records supporting those procedures must be retained for at least five years after the end of the reporting period.

The changes build on Lithuania’s earlier crypto reporting rules as DAC8 extends automatic tax-information reporting to crypto-asset service providers. Lithuania’s framework is also designed to support information exchanges with EU member states and jurisdictions participating in the Organization for Economic Co-operation and Development’s Crypto-Asset Reporting Framework.

The rules address tax reporting and administration. They do not establish a new Lithuanian crypto capital-gains tax rate.