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:20261025T072153Z
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\nVoor wie geldt d
 it: Lithuanian companies that paid any salary\, board fees\, dividends\, o
 r other reportable income to individuals during the year -- effectively an
 y company with employees or that made payments to natural persons (both P1
  and P2-type profiles).\n\nWat u moet doen: Compile the annual summary of 
 income paid to individuals during the previous calendar year and file the 
 GPM312 return with VMI via EDS by 15 February.\n\nSanctie: Late-filing fin
 es and interest under the Law on Tax Administration.\n\nOpmerking bij de d
 atum: Re-verified 2026-09-09: confirmed via VMI's own "GPM312 pildymo tvar
 ka" guidance PDF and multiple vmi.lt pages\, all stating the annual GPM312
  declaration is due "iki kitų metų vasario 15 dienos" (by 15 February of
  the following year)\, matching the existing date.\n\nStatus: Bevestigd\nh
 ttps://eudeadlines.eu/nl/deadline/lt-gpm312-annual-report
URL:https://eudeadlines.eu/nl/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