Biudzeto sandaros istatymas (Law on the Structure of the Budget), as amended; Valstybes kontroles istatymas (Law on the National Audit Office) 1995

Lithuania's national fiscal transparency framework is established by the Constitution of the Republic of Lithuania (1992/amended 2016) and the Biudzeto sandaros istatymas (Law on the Structure of the Budget). Constitution Art. 130 provides the explicit 75-day budget submission deadline: 'The Government must present to the Seimas the draft State Budget not later than 75 days before the end of the budget year.' Lithuania constitutionally entrenched a balanced budget rule via the 2016 constitutional amendment — exceeding the EU Fiscal Compact minimum (which allows ordinary law). Lithuania joined the Eurozone on 1 January 2015 and is subject to EU Two-Pack (Regulation 473/2013). Lithuania does NOT have a standalone independent fiscal institution (IFI) — the nearest functional equivalent is the Budget Policy Monitoring Department of the National Audit Office (Valstybes kontrole), established 2015. The European Commission has explicitly noted Lithuania's IFI framework as 'less institutionally developed' than peer Eurozone members. The Valstybes kontrole (State Control) is constitutionally established in Arts. 133-134; the State Controller is appointed by the Seimas on presidential submission for a 5-year term. Lithuania is absent from all IBP OBS rounds (2006-2023). Source gaps: e-tar.lt 403-blocked; valstybeskontrole.lt 403-blocked. Currency: EUR; fiscal year: calendar year.

Transparency Requirements