Lithuania: Country-by-country reporting rules - KPMG Global
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Lithuania: Country-by-country reporting rules

Lithuania: Country-by-country reporting rules

The rules for country-by-country (CbC) reporting in Lithuania provide the following:


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  • The CbC report generally is due within 12 months after the last day of the taxpayer’s financial year. 
  • There is an exception for the first CbC report for the financial year starting 1 January 2016 (or later if the financial year did not start on 1 January 2016). The first CbC report must be submitted no later than the end of the first quarter of 2018. 
  • The CbC reporting rules apply to multinational enterprises (MNEs) having an annual consolidated group revenue equal to or exceeding €750 million in the previous fiscal year. 
  • CbC reports are to be filed electronically through the systems provided by the Lithuanian tax administrator.
  • The CbC report filing can be made in parts, and the CbC report will be considered as having been completely filed when the taxpayer submits the last part of the CbC report. 
  • Group entities resident in Lithuania must provide notification to the tax authority by the end of the reporting fiscal year as to which entity is the ultimate parent, surrogate parent, or otherwise required to submit a CbC report. Otherwise, notification must be provided on the identity and residence of the CbC reporting entity (ultimate or surrogate parent). For fiscal year 2016 the deadline for such notification has been extended to December 31, 2017.


Read a September 2017 report prepared by the KPMG member firm in Lithuania 

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