VMI, the State Tax Inspectorate of Lithuania, has announced a strategic overhaul of its audit framework, declaring that from July 2026 all tax audits will be administered under a unified principle. The new approach aims to centralise the oversight of tax compliance, eliminate fragmented procedures and ensure a consistent methodology across all audit activities. By consolidating audit functions onto a single platform, VMI expects to improve efficiency, reduce processing times and enhance the predictability of audit outcomes for taxpayers. The reform includes the introduction of a standardized audit protocol, clearer criteria for audit selection and a streamlined reporting process. Taxpayers will be informed in advance of audit intentions and will have defined rights to respond and provide documentation. The initiative also incorporates advanced data analytics to identify risk patterns and focus resources on high‑risk areas while maintaining a transparent and fair process. VMI officials state that the single‑principle model will bring Lithuania in line with EU best practices, facilitate better cooperation with other tax authorities and ultimately strengthen the country's tax culture. The rollout is scheduled to begin in the second half of 2026, with pilot phases in selected regions before a nationwide implementation.