On 10 June 2026 the Lithuanian State Tax Inspectorate issued an informational notice detailing the rules for reimbursement of attorney's fees incurred by taxpayers involved in tax disputes with the state. The notice explains that such reimbursement is permissible when a taxpayer engages legal counsel to defend his or her rights during a tax inspection, appeal, or judicial proceeding, provided that the legal services are directly related to the tax matter and that the corresponding invoice meets statutory documentation standards. The reimbursement amount is calculated based on a predefined tariff schedule, which takes into account the complexity of the case, the number of legal documents involved, and the time spent by the attorney. The notice also stipulates that the claim for reimbursement must be submitted within a specified period after the conclusion of the tax dispute, and that supporting evidence, including contracts, receipts, and court rulings, must be attached. It further clarifies that reimbursement is available only for attorneys registered with the Lithuanian Bar Association and that the state will review each claim on a case‑by‑case basis. By establishing transparent criteria, the amendment aims to alleviate the financial burden on taxpayers who must defend their rights against prolonged tax assessments, promote access to justice, and ensure that the tax administration process remains fair and balanced.

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