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Next: 25 October 2026then 25 November 2026, 25 December 2026
Lithuania-registered companies whose taxable turnover exceeds the €45,000 mandatory registration threshold (current or preceding calendar year), plus companies that register voluntarily below that threshold and use a monthly tax period.
Next: 30 October 2026then 30 January 2027, 30 April 2027
Any business placing packaging or packaged goods on the Lithuanian market, including manufacturers, importers and distributors selling via e-commerce; obligations can be delegated to a licensed producer-responsibility organisation, but registration/reporting duties remain with the business.
Re-verified 2026-09-09: vmi.lt/evmi/pvm remains 404 and the site's current OSS landing page could not be pinned to one stable URL this session; VMI's own PDF guidance (e.g. "Registravimas PVM mokėtojais, PVM mokėtojų prievolės" and OSS-scheme commentary hosted on vmi.lt) confirms the declaration deadline is "mėnesio, einančio po mokestinio laikotarpio pabaigos, paskutinė diena" (last day of the month following the quarter), matching the existing dates and the EU-wide OSS rule.
Next: 31 October 2026then 31 January 2027, 30 April 2027
Lithuania-established sellers who sell goods or services to consumers in other EU countries and have opted into the Union OSS scheme, instead of registering for VAT in each destination country.
Verified 2026-09-09 on the official Lithuanian customs portal (mano.muitine.lt): reports are due by the 10th working day of the following month; the published 2026 schedule runs 13 Feb, 16 Mar, 15 Apr, 15 May, 12 Jun, 15 Jul, 14 Aug, 14 Sep, 14 Oct, 16 Nov, 14 Dec and 15 Jan 2027. The radar reminds on the 10th calendar day as a conservative anchor; the exact working-day deadline is a few days later. Thresholds are set each year by the State Data Agency (order DI-252 of 2025-10-29 for 2026).
Next: 10 November 2026then 10 December 2026, 10 January 2027
Businesses importing or exporting goods to/from other EU member states above the current Intrastat threshold -- relevant to an e-commerce importer sourcing or shipping goods within the EU (P2-type profile); not applicable to trade with non-EU countries, which is covered by customs declarations instead.
Next: 15 November 2026then 15 December 2026, 15 January 2027
Every Lithuania-registered company that pays salary, board member remuneration or other GPM-reportable income in a given month, including a single-person UAB/MB paying its own director/board member fee; a month with no such payments needs no GPM313.
Next: 15 November 2026then 15 December 2026, 15 January 2027
Every Lithuania-registered employer, including a single-person UAB/MB with a board member on payroll, that paid at least one person reportable employment income in the reporting month.
Next: 20 November 2026then 20 December 2026, 20 January 2027
Lithuania-registered VAT-payer companies with a monthly VAT tax period; companies on a quarterly or half-yearly VAT tax period submit i.SAF on the same schedule as their VAT return instead.
Re-verified 2026-09-09: vmi.lt/evmi/pelno-mokestis remains reachable but its deadline text sits behind collapsed JS navigation; independently confirmed instead via the Pelno mokesčio įstatymo 47 straipsnio text itself: "Avansinis pelno mokestis turi būti sumokėtas ne vėliau kaip kiekvieno mokestinio laikotarpio ketvirčio paskutinio mėnesio penkioliktą dieną" (no later than the 15th day of the last month of each tax-period quarter), matching the existing 15 Mar/Jun/Sep/Dec dates. The ~EUR 300,000 exemption threshold was not independently re-confirmed this session.
Next: 15 December 2026then 15 March 2027, 15 June 2027
Lithuanian companies (UAB and similar) whose prior-year taxable income exceeded the exemption threshold; does not apply to newly registered companies in their first tax period or to companies below the threshold, which likely covers many micro-sized (P1-type) businesses.
Grace period introduced by the Digital Omnibus on AI (Reg. 2026/1744) for systems placed on the market before 2026-08-02; the new prohibition was also added by the Omnibus
Providers of generative AI products released before August 2026 that have not yet implemented watermarking; any business deploying image or video generators.
Any platform that organises work performed by individuals through an app or website (delivery, ride-hailing, cleaning, freelance marketplaces), including small platforms; only Italy and Spain had draft laws by mid-2026.
Manufacturers of any product, software developers and SaaS providers, importers, fulfilment providers and, where no EU manufacturer exists, online marketplaces and distributors.
24 months after the implementing regulations of 2024-11-28 (Art. 5a Reg. 2024/1183); the Commission communicates it as 'end of 2026'
No direct obligation on private businesses yet; companies dealing with public authorities and those doing KYC/onboarding should prepare to accept wallet-based identification.
Confirmed by Government Resolution No. 509 of 2026-07-01 ('Dėl 2027 metais taikomo minimaliojo darbo užmokesčio'). The minimum hourly wage (MVA) will be €7.61.
Every employer in Lithuania with staff paid at or near the minimum wage, regardless of sector.
All cloud, SaaS, PaaS and hosting providers serving EU customers; every business that buys cloud services benefits.
Manufacturers, importers and distributors of machines, robots, lifting equipment, partly completed machinery and safety components (including safety software), of any size.
Re-verified 2026-09-09: confirmed via VMI's own "GPM312 pildymo tvarka" guidance PDF and multiple vmi.lt pages, all stating the annual GPM312 declaration is due "iki kitų metų vasario 15 dienos" (by 15 February of the following year), matching the existing date.
Next: 15 February 2027then 15 February 2028, 15 February 2029
Lithuanian companies that paid any salary, board fees, dividends, or other reportable income to individuals during the year -- effectively any company with employees or that made payments to natural persons (both P1 and P2-type profiles).
Manufacturers and importers of EV batteries, light-means-of-transport batteries (e-bikes, scooters) and industrial batteries above 2 kWh, and of products built with them (e-bikes, energy-storage systems, forklifts, EVs); distributors must check the QR code is present. Ordinary consumer batteries (e.g. AA/AAA, phone or laptop batteries) and products containing only those are out of scope.
Recurring version of the former one-off entry lt-gpais-annual-packaging-report-2027, which is retired by this entry.
Next: 19 February 2027then 19 February 2028, 19 February 2029
Any business placing packaging or packaged goods on the Lithuanian market, including manufacturers, importers and distributors selling via e-commerce; obligations can be delegated to a licensed producer-responsibility organisation, but registration/reporting duties remain with the business.
Recurring version of the former one-off entry lt-annual-financial-statements-5-months-2026, which is retired by this entry. Applies from a financial year ending on/after 2026-07-01, so a standard 1 Jan-31 Dec 2026 financial year is the first to fall under the combined 5-month deadline (2027-05-31).
Next: 31 May 2027then 31 May 2028, 31 May 2029
All Lithuanian akcinės bendrovės (AB) and uždarosios akcinės bendrovės (UAB) - the standard legal forms used by the great majority of Lithuanian SMEs - for financial years ending on or after 1 July 2026.
Recurring version of the former one-off entry lt-cit-annual-return-pln204-2027, which is retired by this entry.
Next: 15 June 2027then 15 June 2028, 15 June 2029
All Lithuanian companies liable to corporate income tax, including small entities taxed at 0%/7% and standard-rate (17%) taxpayers.
Postponed by Regulation (EU) 2025/2650; micro/small primary operators in low-risk countries only file a one-off simplified declaration. Tag scoping clarified 2026-09-08: sectors/flags cannot express 'only these 7 commodities' in this dataset's tag vocabulary, so a general importer in the listed sectors can still match by tags alone — read whoIsAffected below to check whether your actual goods are covered before treating this as applicable.
ONLY micro and small importers, wood and furniture makers, coffee roasters, chocolate makers, printers and retailers that actually deal in EUDR Annex I commodities and their derived products: cattle (incl. leather), cocoa (incl. chocolate), coffee, palm oil, rubber (incl. tyres), soy, and wood (incl. furniture, paper, printed products). This does NOT cover general consumer goods, electronics, textiles or other imports/exports outside that Annex I list — e.g. a general e-commerce importer of unrelated goods (even one that also imports batteries) is out of scope even though the sector/flag tags below cannot fully exclude that profile.
Receiving instant euro payments is mandatory for non-euro-area PSPs from 2027-01-09; sending and VoP from 2027-07-09
Banks and payment institutions in non-euro Member States; businesses in Poland, Sweden, Czechia, Hungary, Denmark, Romania and Bulgaria paying or receiving euros.
Providers of older foundation models still offered in the EU, including companies that fine-tuned and released such models.
Definitive period started 2026-01-01; importers above 50 tonnes/year had to apply for authorised CBAM declarant status by 2026-03-31. Declaration deadline per the 2025 CBAM simplification regulation – confirm with your national CBAM authority
Any business importing the listed goods from outside the EU, including small manufacturers, construction firms and traders buying steel or aluminium products directly from non-EU suppliers.
Reporting obligation applies from 2026-01-01; the Commission states the first report is due within nine months after the end of 2026 – national laws may set an earlier date (e.g. 31 January), check your Member State
Any business that provides crypto exchange, transfer or custody services to EU customers, including MiCA-authorised firms and non-EU providers serving EU users.
Postponed from 2026-08-02 by the Digital Omnibus on AI, Regulation (EU) 2026/1744 (OJ 2026-07-24, in force 2026-07-27)
Companies building such AI systems, and any employer or lender that uses them (deployer duties), regardless of size. SMEs get simplified documentation templates.
Manufacturers, importers and distributors that place a 'product with digital elements' on the EU market as a distinct product — connected hardware, distributable/installable software, firmware, and client apps a manufacturer ships with a device — including IoT makers and app developers. A pure browser-delivered SaaS with no distributed installable product is generally OUT of CRA scope per Recitals 11-12 (standalone remote data-processing solutions are excluded); the flags below can only approximate this distinction, so read this note rather than relying on the tags alone if you sell software purely as a hosted service.
Any business that places products on the EU market or exports from it — manufacturers, importers and distributors of any size — with the highest practical exposure for importers sourcing from regions or sectors with documented forced-labour risk.
36 months after the implementing regulations (Art. 5f Reg. 2024/1183); exact national enforcement dates may vary
Regulated service providers in finance, telecom, energy, health, transport and large platforms, of any size.
Indicative. Per the Commission's ESPR working plan 2025-2030 delegated acts are targeted for iron & steel in 2026 and textiles, tyres and aluminium in 2027; obligations typically apply ~18 months after adoption. As of August 2026 no delegated act has been adopted
Manufacturers, importers and brands of the first product groups, especially clothing, footwear, steel products, tyres and furniture; retailers will need to display DPP information.
Placeholder – no application date exists. Commission proposal COM(2023) 533 remains open: Parliament adopted its position in April 2024, but the file is classified 'Blocked' by the European Parliament's Legislative Train Schedule (no Council progress for 9+ months, as of Aug 2026) and 'Ongoing' by the EUR-Lex procedure tracker — not withdrawn, despite some secondary sources claiming so. Existing Directive 2011/7/EU (60-day default) continues to apply.
All businesses, especially SMEs supplying larger customers on long payment terms.
CORRECTED 2026-09-08: no official Lithuanian source (e-Seimas, e-TAR, Ministry of Finance, or VMI) confirms an adopted law, a bill before the Seimas, or even a published government target date for a domestic B2B e-invoicing mandate. The '2028' date in this entry is carried over only as the European Commission's own tracking estimate (not an LT government commitment) and should be treated as unconfirmed. What IS confirmed officially: B2G invoicing to public-sector bodies has been mandatory via the state's SABIS platform since it replaced the earlier 'E. Sąskaita' system on 2024-07-01, and VMI guidance (2024-09-10) references SABIS for VAT invoicing, including reverse-charge cases under PVM įstatymo 96 str. B2B e-invoicing remains voluntary. Any future domestic B2B mandate will also need to align with the EU's adopted ViDA package, which sets an EU-wide cross-border digital VAT reporting/e-invoicing requirement from 2030-07-01 regardless of national timing.
Public-sector suppliers already (B2G via SABIS, mandatory). No B2B-invoicing business is yet legally required to change anything, but VAT-registered businesses issuing B2B invoices would be affected if/when a mandate is adopted.
Council Directive (EU) 2025/516; Member States may postpone the platform deemed-supplier rules until 2030-01-01
Marketplaces and booking platforms in accommodation and transport; SMEs selling cross-border in the EU that currently hold several VAT registrations.
Postponed from 2027-08-02 by the Digital Omnibus on AI (Reg. 2026/1744)
Manufacturers and importers of physical products with AI safety functions, and their software suppliers.
Producers and importers of plastic-packaged goods, hospitality businesses, food retailers and e-commerce sellers.
Small, medium and large service providers still relying on pre-2025 contracts or legacy terminals; microenterprise service providers remain exempt.
Every VAT-registered business that sells goods or services to businesses in other EU countries, whatever its size.
Regulation (EU) 2025/2509 published OJ 2025-12-12, in force 2026-01-01, applies after a 4.5-year transition; toys placed on the market before that date may continue to be sold
Toy manufacturers, importers, distributors and online sellers/marketplaces, of any size.
Businesses operating in several EU countries with different national e-invoicing regimes.
Directive (EU) 2024/825 required Member States to transpose by 2026-03-27 and to apply the national transposing measures from 2026-09-27 (Art. 7). Applies as scheduled; on 2026-05-28 the Commission opened infringement procedures against 20 Member States (incl. BE, EE, FR, LV, NL, PL) for late transposition, so national rules may still be catching up — check the national consumer-protection act where you sell.
Any business making environmental or sustainability claims, or displaying sustainability labels, on products or in marketing aimed at EU consumers — most directly online retailers and manufacturers/importers of physical goods.
Manufacturers that place a 'product with digital elements' on the EU market as a distinct product — connected/embedded hardware, distributable/installable software, firmware, and apps a manufacturer ships with a device — including small vendors and commercially-run open source. A pure browser-delivered SaaS with no distributed installable product is generally OUT of CRA scope per Recitals 11-12 (standalone remote data-processing solutions are excluded); the flags below can only approximate this distinction, so read this note rather than relying on the tags alone if you sell software purely as a hosted service.
Anyone who places packaged products on the EU market: manufacturers, importers, distributors, online sellers and fulfilment providers, regardless of size.
Kept at 2026-08-02 by the Digital Omnibus on AI; only the marking/detection duty for systems already on the market before this date is deferred to 2026-12-02
Any company that offers a customer-facing chatbot, generates synthetic media or text for the public, or uses emotion recognition or biometric categorisation.
Manufacturers and importers of the covered product groups, and all retailers selling them to consumers.
Commission Regulation (EU) 2023/1545 amending Regulation (EC) 1223/2009. New products placed on the market from 2026-07-31 must comply; products already placed on the market before that date may continue to be sold (sell-through) until 2028-07-31.
Manufacturers, importers and 'responsible persons' for cosmetic products sold in the EU (skincare, haircare, fragrance, make-up, toiletries) — cosmetics have their own sectoral regime and are not covered by the General Product Safety Regulation.
Council Regulation (EU) 2026/382 (adopted 2026-02-11, OJ 2026-02-18) deletes the customs duty exemption for consignments up to €150 and imposes a transitional flat duty of €3 per item from 2026-07-01 until 2028-07-01, when the EU Customs Data Hub is due to apply normal, item-specific tariffs instead.
Online sellers and marketplaces that ship low-value parcels directly to EU consumers from outside the EU, and the consumers who receive them; does not affect goods already inside the EU or ordinary B2B shipments cleared through full customs declarations.
Directive (EU) 2023/970, Arts. 5 and 7 (transposition deadline: Art. 34). These baseline duties carry no employer-size threshold, unlike Art. 9's gender-pay-gap-report duty, which only binds employers with 100+ staff (see pay-transparency-first-gender-pay-gap-report).
Every employer with at least one worker in an EU country, including micro and small companies — unlike the gender-pay-gap-reporting duty, these baseline duties are not limited to larger employers.
Applies to taxable profit for tax periods starting in 2026 and later (already in force for calendar-year taxpayers). The 0% rate for the first two tax periods is unchanged (conditions: income not exceeding €300,000 per period; shareholder(s) are natural person(s) only; no suspension, liquidation, reorganisation or share transfer in the first three consecutive tax periods; and the entity does not fail the other Art. 5(3) PMĮ tests). Entities not eligible for 0% now pay 7% (up from 5%) on profit where tax-period income does not exceed €300,000. The standard rate for other Lithuanian entities stays 17%.
Lithuanian small entities/companies (typically micro and small companies) with tax-period income not exceeding €300,000 that meet the other qualifying conditions in Art. 5 of the Pelno mokesčio įstatymas.
Confirmed by Government resolution; already in effect since 1 January 2026 (up from €1,038 in 2025). The minimum hourly wage (MVA) is €7.05.
Every employer in Lithuania with staff paid at or near the minimum wage, regardless of sector.
Banks and payment institutions directly; every business that pays or gets paid by bank transfer is affected because payments with a name/IBAN mismatch now trigger warnings and may be delayed.
Commission (AI Office) enforcement powers only from 2026-08-02; models placed on the market before 2025-08-02 have until 2027-08-02
Companies that train or substantially fine-tune general-purpose AI models and place them on the EU market. Businesses merely using such models via API are not GPAI providers.
Gaminių ir paslaugų prieinamumo reikalavimų įstatymas No. XIV-1633 entered into force 2025-06-28 (Article 30(2) entered into force earlier, on 2022-12-23), transposing the European Accessibility Act (EU) 2019/882. Already in force, but VVTAT market-surveillance enforcement activity is expected to intensify through 2026-2028, which is why this is included as a live obligation rather than only a historical entry.
Small, medium and large companies offering in-scope products or services in Lithuania (especially e-commerce, banking, transport, telecom and media); micro-enterprises are generally exempt from the services obligations under the underlying EU directive.
Microenterprises (fewer than 10 staff and turnover or balance sheet ≤€2m) providing the listed services are exempt from the EAA; microenterprises manufacturing the listed physical products are not. Beyond that: any business selling to consumers online or providing the listed services in the EU — small, medium and large service providers, and product manufacturers of any size.
In force since 2025-02-02; the Digital Omnibus on AI (Reg. 2026/1744, in force 2026-07-27) softened Art. 4 to a duty to support AI literacy rather than guarantee it
Any business that develops or uses AI systems in the EU, including ordinary firms using AI chatbots, recruiting tools or analytics.
Manufacturers, importers, distributors, online sellers and marketplaces of non-food consumer products, whatever their size.
Directive (EU) 2022/2041, Art. 17(1) transposition deadline. On 2025-11-11 the Court of Justice (Case C-19/23, Denmark v Parliament and Council) annulled Art. 5(2) and part of Art. 5(3) — the mandatory adequacy-reference criteria and the no-decrease rule for automatic indexation — as exceeding EU competence over pay under Art. 153(5) TFEU. Arts. 4, 5(1), 5(4)-(6) and 6 remain valid.
Not a direct compliance duty for individual companies; relevant background for any business affected by a national statutory minimum wage or by collective-bargaining coverage rules, and for anyone relying on the Directive's adequacy criteria as settled law after the partial annulment.
Any business offering an online intermediary service to users in the EU: hosting user content, running a marketplace or listings feature, an app store, a search engine, a social network. A micro or small enterprise (fewer than 50 staff, turnover/balance sheet under EUR 10M) is exempt from the Section 3 transparency, recommender-system and advertising duties, and keeps that exemption for a further 12 months after it stops qualifying. A company that only sells its own goods or services online, without hosting third-party content or listings (a typical single-vendor e-commerce store or a SaaS product), is generally not itself an 'intermediary service' under the DSA at all.
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See Pro plansThe registry is a curated dataset of 166 deadlines compiled on 7 September 2026 from official sources (EUR-Lex, the European Commission, national authorities), with law-firm explainers as a secondary source; every entry shows its sources and a "last verified" date. Dates can move (the Digital Omnibus is a live example), so entries are re-verified manually at least monthly and whenever a change is announced, and status badges tell you whether a date is confirmed, proposed, delayed or already in force. Spotted an error? Email hello@eudeadlines.eu · more about the data.
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