IBKR
Annual Activity Statement
The annual source for deposits, withdrawals, interest and account reconciliation.
The core idea: your remaining deposited amount
This is the money you have added to the investment account, less withdrawals. A withdrawal means money taken out or paid from the account. If it exceeds the remaining deposited amount at that moment, GPMas flags the excess for review as potentially taxable income.
- For the first GPM311 return using the investment account tax regime, opening cash and the purchase price (cost basis) of eligible pre-2025 investments may form the starting amount.
- In later years, the calculation starts with the previous return's remaining deposited amount.
- Money added and net dividends added to the account increase the amount; withdrawals reduce it in chronological order.
- Broker interest is income, not money added to the account. It does not increase the remaining deposited amount.
The order matters. Money added later cannot retrospectively offset an earlier withdrawal that exceeded the amount available at that time.
Who this regime is for
This guide is for Lithuanian tax residents who choose to use the investment account tax regime. The account must be declared to VMI, and the funds in it must be used for eligible investments. Check VMI's official guidance before relying on the regime for a particular account or product.
What you still enter in VMI EDS
GPMas prepares a review summary; it does not file your return. In the GPM311 H section, review and enter the investment-account information VMI requires, including the financial institution, country, account identifier, account opening date and the date you began using it for investments. Then review the H entries and any F-section dividend amounts before submitting your return.
Transfers between investment accounts
VMI treats a transfer between your own declared investment accounts differently from money taken out for another purpose. Keep the source records for every transfer and verify the treatment in VMI EDS before filing, especially when more than one broker or bank account is involved.
Which files does GPMas use?
IBKR
Dividend Report
The preferred tax-year source for dividends by country and foreign withholding tax.
Trading 212
History CSV
The source for transactions, cash movements, dividends, interest and historical cost reconstruction.
Trading 212
Activity Statement PDF
Used to reconcile the Invest account, opening cash and year-end positions where needed.
Read the file-download guides for IBKR and Trading 212.
What do the H-section codes mean?
The codes are official GPM311 terms. GPMas explains their effect on the remaining deposited amount in plain language.
| Code | Meaning | Effect |
|---|---|---|
IS | Purchase price (cost basis) of eligible investments acquired before 2025 and added to the investment account. | Increases the remaining deposited amount. |
IA | Cash in the account when it was declared as an investment account. | Increases the remaining deposited amount. |
II | Money added to the investment account. | Increases the remaining deposited amount. |
PP | Withdrawal: money taken out or paid from the investment account. | Reduces the remaining deposited amount. |
IV | Net dividends added to the investment account. | Increases the remaining deposited amount. |
KL | Interest with Lithuanian or foreign income tax withheld. | Does not increase the remaining deposited amount. |
Why dividends appear twice
Dividends retain their normal income-tax treatment. GPMas shows gross dividend income and foreign tax withheld by country for GPM311 F; the net amount added to the investment account is shown as an IV entry in H.
For IBKR, use the tax-year Dividend Report rather than Activity Statement aggregates for the declaration review. For Trading 212, dividend data comes from the History CSV.
Non-EUR operations
GPM311 amounts are in EUR. GPMas converts relevant non-EUR cash movements using the ECB reference rate for the transaction date, retaining the source date for audit. If that date has no ECB rate, the previous available rate is used and shown.
Check the official guidance
Last reviewed: 13 July 2026, against the VMI sources above.
Ready to review your files?
Upload IBKR, Trading 212 or multiple-account files and receive a structured declaration checklist.
Open the tool