BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:lt-cit-advance-payments-quarterly@eudeadlines.eu
DTSTAMP:20261025T072323Z
DTSTART;VALUE=DATE:20261215
DTEND;VALUE=DATE:20261216
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\nVoor wie geldt dit: Lithuanian companies (UAB and simila
 r) whose prior-year taxable income exceeded the exemption threshold\; does
  not apply to newly registered companies in their first tax period or to c
 ompanies below the threshold\, which likely covers many micro-sized (P1-ty
 pe) businesses.\n\nWat u moet doen: Check with VMI or an accountant whethe
 r your company 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 March\, 15 June\, 15 September and 15 December.\n\nSanctie: Late-pay
 ment interest (delspinigiai) on the unpaid instalment.\n\nOpmerking bij de
  datum: Re-verified 2026-09-09: vmi.lt/evmi/pelno-mokestis remains reachab
 le but its deadline text sits behind collapsed JS navigation\; independent
 ly confirmed instead via the Pelno mokesčio įstatymo 47 straipsnio text 
 itself: "Avansinis pelno mokestis turi būti sumokėtas ne vėliau kaip ki
 ekvieno 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\,0
 00 exemption threshold was not independently re-confirmed this session.\n\
 nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/lt-cit-advance-paym
 ents-quarterly
URL:https://eudeadlines.eu/nl/deadline/lt-cit-advance-payments-quarterly
CATEGORIES:LT,Lithuania corporate income tax (Pelno mokesčio įstatymas)
LAST-MODIFIED:20260909T000000Z
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
END:VCALENDAR