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:20261025T062402Z
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\nWho is affected:
  Lithuanian companies that paid any salary\, board fees\, dividends\, or o
 ther reportable income to individuals during the year -- effectively any c
 ompany with employees or that made payments to natural persons (both P1 an
 d P2-type profiles).\n\nWhat to do: Compile the annual summary of income p
 aid to individuals during the previous calendar year and file the GPM312 r
 eturn with VMI via EDS by 15 February.\n\nPenalty: Late-filing fines and i
 nterest under the Law on Tax Administration.\n\nNote: Re-verified 2026-09-
 09: confirmed via VMI's own "GPM312 pildymo tvarka" guidance PDF and multi
 ple vmi.lt pages\, all stating the annual GPM312 declaration is due "iki k
 itų metų vasario 15 dienos" (by 15 February of the following year)\, mat
 ching the existing date.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/dead
 line/lt-gpm312-annual-report
URL:https://eudeadlines.eu/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