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-individual-activity-annual-income-tax@eudeadlines.eu
DTSTAMP:20260908T221523Z
DTSTART;VALUE=DATE:20270504
DTEND;VALUE=DATE:20270505
SUMMARY:Lithuania GPM (individual activity annual income tax): Lithuania: s
 elf-employed (individual activity) annual income tax return (GPM311) and p
 ayment\, due 4 May 2027
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=4
DESCRIPTION:A resident individual carrying out individual activity under an
  individual activity certificate (individuali veikla\, distinct from the s
 implified verslo liudijimas regime) must file an annual personal income ta
 x return (GPM311) declaring income and allowable expenses from that activi
 ty\, and pay any income tax due\, by 4 May 2027 for the 2026 tax year (the
  exact date is set annually and should be reconfirmed each year).\n\nWer b
 etroffen ist: Self-employed individuals in Lithuania operating under an in
 dividual activity certificate\, such as an outsourced accountant working a
 s a sole trader (P3-type profile).\n\nWas zu tun ist: Prepare the annual G
 PM311 declaration covering the previous calendar year's individual-activit
 y income and expenses\, submit it via VMI's e-declaration system (EDS)\, a
 nd pay any tax due by 4 May 2027 (the date confirmed via Sodra's cross-ref
 erenced VSD/PSD guidance\, which is filed jointly with GPM311\; verify the
  exact date for future years with VMI).\n\nSanktion: Late-payment interest
  and possible fines for late or inaccurate declarations under the Law on T
 ax Administration.\n\nHinweis zum Datum: Corrected 2026-09-09: VMI's own g
 yventoju-pajamu-mokestis pages are a collapsed navigation portal and did n
 ot expose specific 2027 deadline text this session. However\, Sodra's offi
 cial individual-activity guidance (sodra.lt/imokos/vykdau-individualia-vei
 kla) explicitly states the annual VSD/PSD settlement -- filed together wit
 h GPM311 under the same statutory deadline -- is due "ne vėliau kaip iki 
 gegužės 4 dienos" for the 2026 tax year\, i.e. 4 May 2027\, not 1 May. C
 ross-referenced correction\; re-verify directly against VMI's GPM311 guida
 nce before relying on the exact date.\n\nStatus: Bestätigt\nhttps://eudea
 dlines.eu/de/deadline/lt-individual-activity-annual-income-tax
URL:https://eudeadlines.eu/de/deadline/lt-individual-activity-annual-income
 -tax
CATEGORIES:LT,Lithuania GPM (individual activity annual income tax)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (individual activity annual income tax): Lithuani
 a: self-employed (individual activity) annual income tax return (GPM311) a
 nd payment\, due 4 May 2027 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (individual activity annual income tax): Lithuani
 a: self-employed (individual activity) annual income tax return (GPM311) a
 nd payment\, due 4 May 2027 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR