Every EU compliance deadline that applies to your company, on one timeline.

Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10th

Re-checked 2026-09-09: intrastat.lrmuitine.lt redirects to intrastatas.muitine.lt, which returns a Cloudflare bot-challenge even to a real logged-in browser session. Current EUR thresholds and the 10th-of-month deadline could not be independently re-confirmed. Verify with Lithuanian customs (Muitinė) before relying on this.

Next: 10 September 2026then 10 October 2026, 10 November 2026

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.

CRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRT

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.

Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th

Re-checked 2026-09-09: vmi.lt/evmi/pelno-mokestis is reachable but is a collapsed navigation menu with no extractable article text on quarterly advance payments this session. The 15th-of-month-3/6/9/12 pattern and ~EUR 300,000 exemption threshold remain well-established under CIT Art. 47 but were not independently re-confirmed against primary-source text. Re-verify Art. 47 text and the current-year threshold with VMI.

Next: 15 September 2026then 15 December 2026, 15 March 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.

Lithuania: monthly income tax declaration (GPM313) due by the 15th

Next: 15 September 2026then 15 October 2026, 15 November 2026

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.

Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th

Next: 15 September 2026then 15 October 2026, 15 November 2026

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.

Lithuania: i.SAF VAT invoice register submission due by the 20th

Next: 20 September 2026then 20 October 2026, 20 November 2026

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.

Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th

Next: 25 September 2026then 25 October 2026, 25 November 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.

Empowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies

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).

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.

Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-end

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.

Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarter

Re-checked 2026-09-09: vmi.lt/evmi/pvm now returns a 404 (page removed/restructured). The end-of-month-after-quarter deadline is the well-established EU-wide OSS rule; could not be re-confirmed against a live VMI page this session. Verify via VMI's current OSS guidance before relying on the exact day.

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.

AI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators

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.

Platform Work Directive: presumption of employment and algorithmic-management rules must apply nationally

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.

New Product Liability Directive applies: strict liability extends to software, AI and digital services

Manufacturers of any product, software developers and SaaS providers, importers, fulfilment providers and, where no EU manufacturer exists, online marketplaces and distributors.

EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it

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.

Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245

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.

Data Act: cloud providers must stop charging switching and data-egress fees

All cloud, SaaS, PaaS and hosting providers serving EU customers; every business that buys cloud services benefits.

Machinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software

Manufacturers, importers and distributors of machines, robots, lifting equipment, partly completed machinery and safety components (including safety software), of any size.

Lithuania: annual report of income paid to individuals (GPM312), due 15 February

Re-checked 2026-09-09: vmi.lt pages for GPM312 are a collapsed navigation menu with no extractable article text this session (same JS/portal-structure issue as VMI's other tax pages). The 15 February deadline is treated as likely but not independently re-confirmed against primary-source text this session.

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).

Digital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh

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.

Lithuania: annual packaging/product producer report via GPAIS due 19 February

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.

Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadline

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.

Lithuania: annual corporate income tax return (PLN204) due 15 June

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.

EU Deforestation Regulation: due diligence applies for micro and small enterprises

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.

Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)

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.

AI Act: GPAI models placed on the market before August 2025 must comply

Providers of older foundation models still offered in the EU, including companies that fine-tuned and released such models.

CBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers

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.

DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)

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.

AI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)

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.

CRA: full application – secure-by-design requirements, conformity assessment and CE marking for software and connected products

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.

Forced Labour Regulation: ban on placing, selling or exporting products made with forced labour

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.

EU Digital Identity Wallet: regulated private services must accept the wallet for strong customer identification

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.

ESPR: first product-specific ecodesign and Digital Product Passport rules (iron & steel, textiles, tyres, aluminium)

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.

Proposed EU Late Payment Regulation: 30-day maximum payment terms in B2B transactions

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.

Lithuania: mandatory domestic B2B e-invoicing remains an unofficial expectation, not an adopted or announced plan

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.

ViDA: platform deemed-supplier rules for short-term rentals and passenger transport; single VAT registration

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.

AI Act: high-risk rules for AI embedded in regulated products (machinery, medical devices, toys, lifts)

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.

PPWR: minimum recycled content in plastic packaging and bans on certain single-use formats

Producers and importers of plastic-packaged goods, hospitality businesses, food retailers and e-commerce sellers.

European Accessibility Act: end of transition for legacy service contracts and self-service terminals

Small, medium and large service providers still relying on pre-2025 contracts or legacy terminals; microenterprise service providers remain exempt.

ViDA: mandatory e-invoicing and near-real-time digital reporting for intra-EU B2B transactions

Every VAT-registered business that sells goods or services to businesses in other EU countries, whatever its size.

New Toy Safety Regulation applies: digital product passport replaces the declaration of conformity, stricter chemical rules

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.

ViDA: national e-invoicing/reporting systems must be interoperable with the EU standard

Businesses operating in several EU countries with different national e-invoicing regimes.