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Lithuania Issues Form for Reporting the Use of Reportable Cross-Border Arrangements for DAC6

08 February 2022

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Approved Changes

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Lithuania

Lithuania's State Tax Inspectorate has issued a release on Order No. VA-7 of 14 January 2022, which amends the rules regarding the annual notification on the use of reportable cross-border arrangements for DAC6. The order provides for the introduction of the Notification Form PRC914, as well as the related instructions for submission. This includes that Notification Form PRC914 must be submitted electronically by 15 June of the following calendar year containing information on the use of reportable arrangements in the calendar year concerned. For the initial submissions in 2022, Notification Form PRC914 must include information for the period 25 June...