.png)
Lithuania
Crypto-Asset Reporting Framework (CARF) implementation overview and local reporting requirements
Based on OECD guidance and country-level implementation. Last updated February 2026
Lithuania
Europe ⋅ OECD Member ⋅ Fully Adopted and Final Rules
new account self-certification collection start on
1 January 2026
first reportable year
2026
FIRST filing DEADLINE
31 May 2027
REGISTRATION DEADLINE
31 May of year following which they become a service provider
Jurisdiction Overview
Reporting Scope
Reportable Customer Population
☑ Domestic Resident
☑ Non-Resident
Due Diligence Standards
Self-Cert Collection - New Accounts
Must be obtained upon establishing the relationship
Self-Cert Collection - Pre-existing Accounts
Must be collected by 1 January 2026
Record Retention Period
5 years
Local information collection and reporting requirements
No
Penalty Framework
Service providers liable for monetary penalties in accordance with the Code of Admin Offences. Crypto-Asset Operators (non-MiCA licensed) can have their registration revoked.
Official Sources
🔗 CARF/DAC8 Website: Lithuania CARF/DAC8 FAQs
🔗 Legislative Package: Order No. VA-119/2025
Jurisdiction Selector
See how CARF implementation varies across jurisdictions
Disclaimer: Please note that this webpage is provided for informational purposes only. While Taxbit will update this site periodically, certain information may no longer be accurate or current at the moment of viewing.