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The consultant asks whether an e-money account in a Lithuanian entity should be included in Form 720 and how to report balances in different currencies. The DGT responds that such accounts, functioning like a current account, are subject to information obligations and explains methods of conversion and calculation of balances.
E-money accounts in foreign entities must now be reported in Form 720 as they are treated like current accounts.
The tax team reviews your specific situation.
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