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-gpm313-monthly@eudeadlines.eu
DTSTAMP:20260908T174257Z
DTSTART;VALUE=DATE:20260915
DTEND;VALUE=DATE:20260916
SUMMARY:Lithuania GPM (personal income tax) monthly declaration: Lithuania:
  monthly income tax declaration (GPM313) due by the 15th
RRULE:FREQ=MONTHLY;BYMONTHDAY=15
DESCRIPTION:Employers and other payers of income subject to Lithuanian pers
 onal income tax (GPM)\, such as salary\, board member fees\, or other GPM-
 withholdable payments\, must submit the monthly declaration GPM313 to VMI 
 by the 15th day of the month following the month of payment. The tax withh
 eld must itself be paid on a schedule tied to the payment date within the 
 month\, not uniformly on the 15th.\n\nWho is affected: Every Lithuania-reg
 istered company that pays salary\, board member remuneration or other GPM-
 reportable income in a given month\, including a single-person UAB/MB payi
 ng its own director/board member fee\; a month with no such payments needs
  no GPM313.\n\nWhat to do: Withhold GPM on payments made in the month\, th
 en file GPM313 electronically via VMI's EDS by the 15th of the following m
 onth. Pay the tax withheld by the 15th of the same month for payments made
  on or before the 15th\, and by the last day of that month for payments ma
 de after the 15th.\n\nPenalty: Fine of 20-100% of the underdeclared/undecl
 ared tax amount under Article 139 of the Law on Tax Administration (Mokes
 čių administravimo įstatymas)\, plus daily late-payment interest (delsp
 inigiai) at the rate set by the Ministry of Finance (0.027% per day as of 
 2026).\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lt-gpm313-m
 onthly
URL:https://eudeadlines.eu/deadline/lt-gpm313-monthly
CATEGORIES:LT,Lithuania GPM (personal income tax) monthly declaration
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (personal income tax) monthly declaration: Lithua
 nia: monthly income tax declaration (GPM313) due by the 15th — due in 7 
 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (personal income tax) monthly declaration: Lithua
 nia: monthly income tax declaration (GPM313) due by the 15th — due in 1 
 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR