Lithuania (LT)

Scope: This is a general law on tax administration in Lithuania. The provided text is a webpage and does not contain specific articles or provisions related to crypto-assets.

Gap or ambiguity: The provided text is a webpage, not the substantive legal text, so no specific regulatory requirements, gaps, or ambiguities concerning crypto-assets can be identified.

Scope: This document is a privacy statement explaining how personal data is processed for user authentication on the State Tax Inspectorate's electronic services platform. It is not related to crypto-asset regulation.

Scope: The provided text is a website error message stating 'The specified legislative object was not found.' It does not contain the content of the Law on Personal Income Tax.

Scope: This is a general law on tax administration. The provided text does not contain specific provisions related to crypto-assets.

Scope: This EU case law establishes that the exchange of traditional currency for units of a virtual currency, and vice versa, constitutes a supply of services exempt from Value Added Tax (VAT).

Gap or ambiguity: The ruling is specific to fiat-to-crypto exchange, leaving the VAT treatment of other crypto-asset services like crypto-to-crypto swaps or staking unaddressed. This creates ambiguity for businesses offering a wider range of services.

Scope: This guidance details the tax treatment of crypto-asset transactions, including mining, staking, NFTs, and DeFi. Income must be computed based on the EUR market value at the time of the taxable event.

Gap or ambiguity: The guidance requires valuation by market value at the time of the event, which can be ambiguous for illiquid assets or complex DeFi protocols. Specific methodologies for determining fair market value are not provided.

Scope: This document is the cookie policy for the websites of the Lithuanian State Tax Inspectorate (VMI). It details the types of cookies used and their purpose, in accordance with GDPR, and is not related to crypto-asset regulation.

Scope: The FNTT is the AML/CFT supervisor for crypto-asset service providers (VASPs/CASPs) in Lithuania. This role includes enforcing KYC, transaction monitoring, and suspicious transaction reporting requirements.

Gap or ambiguity: The text confirms the FNTT's supervisory role but does not specify the technical standards for AML/CFT compliance. This ambiguity creates an opportunity for certifiers to define and audit against best-practice implementation frameworks.

Scope: The provided text is a general law on tax administration. It does not contain any specific provisions or articles related to the regulation of crypto-assets.

Gap or ambiguity: The text is a webpage interface for the law, not the substantive legal text itself. No specific regulatory details or requirements for crypto-assets can be identified.

Scope: This text is a reference page for the Lithuanian Law on Corporate Income Tax. It does not contain specific regulatory requirements for crypto-assets.

Scope: This law governs the personal income taxation of crypto-assets, which are treated as property. Each disposal, including sales, swaps, or payments, is a taxable event subject to capital gains tax.

Gap or ambiguity: The application of general property tax rules to crypto-assets creates ambiguity in calculating the cost basis for novel events like airdrops, forks, or complex DeFi rewards.

Scope: This 2004 order concerns the issuance and revocation of licenses for activities related to land use, real estate, and cartography. The text is not relevant to crypto-assets.