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:20260908T221605Z
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\nWho i
 s affected: Self-employed individuals in Lithuania operating under an indi
 vidual activity certificate\, such as an outsourced accountant working as 
 a sole trader (P3-type profile).\n\nWhat to do: Prepare the annual GPM311 
 declaration covering the previous calendar year's individual-activity inco
 me and expenses\, submit it via VMI's e-declaration system (EDS)\, and pay
  any tax due by 4 May 2027 (the date confirmed via Sodra's cross-reference
 d VSD/PSD guidance\, which is filed jointly with GPM311\; verify the exact
  date for future years with VMI).\n\nPenalty: Late-payment interest and po
 ssible fines for late or inaccurate declarations under the Law on Tax Admi
 nistration.\n\nNote: Corrected 2026-09-09: VMI's own gyventoju-pajamu-moke
 stis pages are a collapsed navigation portal and did not expose specific 2
 027 deadline text this session. However\, Sodra's official individual-acti
 vity guidance (sodra.lt/imokos/vykdau-individualia-veikla) explicitly stat
 es the annual VSD/PSD settlement -- filed together with GPM311 under the s
 ame statutory deadline -- is due "ne vėliau kaip iki gegužės 4 dienos" 
 for the 2026 tax year\, i.e. 4 May 2027\, not 1 May. Cross-referenced corr
 ection\; re-verify directly against VMI's GPM311 guidance before relying o
 n the exact date.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lt
 -individual-activity-annual-income-tax
URL:https://eudeadlines.eu/deadline/lt-individual-activity-annual-income-ta
 x
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