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:20261025T072038Z
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-verified 2026-09-09: confirmed via VMI's own "GPM312 pildymo tvarka" gu
 idance PDF and multiple vmi.lt pages\, all stating the annual GPM312 decla
 ration is due "iki kitų metų vasario 15 dienos" (by 15 February of the f
 ollowing year)\, matching the existing date.\n\nStatus: Bestätigt\nhttps:
 //eudeadlines.eu/de/deadline/lt-gpm312-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:20261001T000000Z
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