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VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
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X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:lt-cit-advance-payments-quarterly@eudeadlines.eu
DTSTAMP:20260908T221259Z
DTSTART;VALUE=DATE:20260915
DTEND;VALUE=DATE:20260916
SUMMARY:Lithuania corporate income tax (Pelno mokesčio įstatymas): Lithua
 nia: advance corporate income tax payment (FR0430)\, due quarterly by the 
 15th
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=15
DESCRIPTION:Lithuanian companies above a taxable-income threshold must pay 
 advance corporate income tax in quarterly instalments (form FR0430)\, due 
 by the 15th of the last month of each quarter. Companies whose taxable inc
 ome in the preceding tax year did not exceed roughly EUR 300\,000\, and co
 mpanies in their first tax period after registration\, are exempt from adv
 ance payments.\n\nWho is affected: Lithuanian companies (UAB and similar) 
 whose prior-year taxable income exceeded the exemption threshold\; does no
 t apply to newly registered companies in their first tax period or to comp
 anies below the threshold\, which likely covers many micro-sized (P1-type)
  businesses.\n\nWhat to do: Check with VMI or an accountant whether your c
 ompany exceeds the advance-CIT threshold for the current tax year\; if so\
 , calculate and pay the quarterly instalment via VMI's e-services by 15 Ma
 rch\, 15 June\, 15 September and 15 December.\n\nPenalty: Late-payment int
 erest (delspinigiai) on the unpaid instalment.\n\nNote: 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 th
 reshold remain well-established under CIT Art. 47 but were not independent
 ly re-confirmed against primary-source text. Re-verify Art. 47 text and th
 e current-year threshold with VMI.\n\nStatus: Confirmed\nhttps://eudeadlin
 es.eu/deadline/lt-cit-advance-payments-quarterly
URL:https://eudeadlines.eu/deadline/lt-cit-advance-payments-quarterly
CATEGORIES:LT,Lithuania corporate income tax (Pelno mokesčio įstatymas)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania corporate income tax (Pelno mokesčio įstatymas): Li
 thuania: advance corporate income tax payment (FR0430)\, due quarterly by 
 the 15th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania corporate income tax (Pelno mokesčio įstatymas): Li
 thuania: advance corporate income tax payment (FR0430)\, due quarterly by 
 the 15th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
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