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-gpm312-annual-report@eudeadlines.eu
DTSTAMP:20260908T221840Z
DTSTART;VALUE=DATE:20270215
DTEND;VALUE=DATE:20270216
SUMMARY:Lithuania GPM (annual report of income paid to individuals): Lithua
 nia: annual report of income paid to individuals (GPM312)\, due 15 Februar
 y
RRULE:FREQ=YEARLY;BYMONTH=2;BYMONTHDAY=15
DESCRIPTION:Employers and other payers of income to individuals in Lithuani
 a must file an annual information return (GPM312) summarising all A-class 
 and B-class income paid to natural persons during the calendar year\, sepa
 rate from the monthly GPM313 withholding declarations.\n\nWer betroffen is
 t: 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).\n\nWas zu tun ist: Compile the annual summary of in
 come paid to individuals during the previous calendar year and file the GP
 M312 return with VMI via EDS by 15 February.\n\nSanktion: Late-filing fine
 s and interest under the Law on Tax Administration.\n\nHinweis zum Datum: 
 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-structu
 re issue as VMI's other tax pages). The 15 February deadline is treated as
  likely but not independently re-confirmed against primary-source text thi
 s session.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lt-gp
 m312-annual-report
URL:https://eudeadlines.eu/de/deadline/lt-gpm312-annual-report
CATEGORIES:LT,Lithuania GPM (annual report of income paid to individuals)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (annual report of income paid to individuals): Li
 thuania: annual report of income paid to individuals (GPM312)\, due 15 Feb
 ruary — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (annual report of income paid to individuals): Li
 thuania: annual report of income paid to individuals (GPM312)\, due 15 Feb
 ruary — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR