In 2026, taxpayers are filing returns for 2025, and changes in Revolut’s operations have affected reporting requirements. Previously, all accounts had Lithuanian IBANs and had to be declared as foreign. Since July 2025, the service has issued local account numbers, altering the rules. Accounts opened after July 24, 2025, with IBANs starting with PT50 are considered domestic and do not require separate foreign account reporting. Accounts opened earlier with LT07 must still be declared, even if later updated. Reporting is informational and does not trigger additional taxes. Failure to disclose may result in fines starting at €150, but errors can be corrected by filing an amended return. Material taken from https://t.me/s/lepta