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:20260908T174248Z
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\nQui est concerné: Every Lithuania-r
 egistered company that pays salary\, board member remuneration or other GP
 M-reportable income in a given month\, including a single-person UAB/MB pa
 ying its own director/board member fee\; a month with no such payments nee
 ds no GPM313.\n\nQue faire: Withhold GPM on payments made in the month\, t
 hen file GPM313 electronically via VMI's EDS by the 15th of the following 
 month. Pay the tax withheld by the 15th of the same month for payments mad
 e on or before the 15th\, and by the last day of that month for payments m
 ade after the 15th.\n\nSanction: Fine of 20-100% of the underdeclared/unde
 clared tax amount under Article 139 of the Law on Tax Administration (Moke
 sčių administravimo įstatymas)\, plus daily late-payment interest (dels
 pinigiai) at the rate set by the Ministry of Finance (0.027% per day as of
  2026).\n\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/lt-gpm
 313-monthly
URL:https://eudeadlines.eu/fr/deadline/lt-gpm313-monthly
CATEGORIES:LT,Lithuania GPM (personal income tax) monthly declaration
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
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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