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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:20261025T071245Z
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\nVem som berörs: 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\nVad du ska göra: Check with VMI or an accountant whether 
 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\nSanktion: Late-paym
 ent interest (delspinigiai) on the unpaid instalment.\n\nAnmärkning om da
 tumet: Re-verified 2026-09-09: vmi.lt/evmi/pelno-mokestis remains reachabl
 e but its deadline text sits behind collapsed JS navigation\; independentl
 y confirmed instead via the Pelno mokesčio įstatymo 47 straipsnio text i
 tself: "Avansinis pelno mokestis turi būti sumokėtas ne vėliau kaip kie
 kvieno mokestinio laikotarpio ketvirčio paskutinio mėnesio penkioliktą 
 dieną" (no later than the 15th day of the last month of each tax-period q
 uarter)\, matching the existing 15 Mar/Jun/Sep/Dec dates. The ~EUR 300\,00
 0 exemption threshold was not independently re-confirmed this session.\n\n
 Status: Bekräftad\nhttps://eudeadlines.eu/sv/deadline/lt-cit-advance-paym
 ents-quarterly
URL:https://eudeadlines.eu/sv/deadline/lt-cit-advance-payments-quarterly
CATEGORIES:LT,Lithuania corporate income tax (Pelno mokesčio įstatymas)
LAST-MODIFIED:20260909T000000Z
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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
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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
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END:VEVENT
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