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-social-contributions@eudeadlines.eu
DTSTAMP:20260908T221259Z
DTSTART;VALUE=DATE:20270504
DTEND;VALUE=DATE:20270505
SUMMARY:Lithuania VSD/PSD (self-employed social insurance): Lithuania: annu
 al VSD and PSD contributions settlement for individual activity\, due 4 Ma
 y 2027
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=4
DESCRIPTION:A self-employed individual operating under an individual activi
 ty certificate must settle their annual state social insurance (VSD) and c
 ompulsory health insurance (PSD) contributions based on declared individua
 l-activity income for the year\, alongside the annual income tax return\, 
 by 4 May 2027 for the 2026 contribution year (the exact date is republishe
 d annually by Sodra).\n\nWer betroffen ist: Self-employed individuals in L
 ithuania operating under an individual activity certificate (e.g. an outso
 urced accountant\, P3-type profile).\n\nWas zu tun ist: Calculate annual V
 SD/PSD contributions due on individual-activity income for the previous ye
 ar (minimum and maximum contribution bases apply) and settle any balance w
 ith Sodra by the date Sodra publishes for that year (4 May for the 2026 co
 ntribution year\, i.e. 2027)\, alongside filing the GPM311 income tax retu
 rn.\n\nSanktion: Late-payment interest and potential debt recovery action 
 by Sodra.\n\nHinweis zum Datum: Corrected 2026-09-09: Sodra's own guidance
  page (sodra.lt/imokos/vykdau-individualia-veikla\, section "Kiek turiu su
 mokėti 'Sodrai' sveikatos draudimo įmokų 2026 metais?") states the annu
 al PSD/VSD balancing settlement for individual-activity income earned in 2
 026 is due "ne vėliau kaip iki gegužės 4 dienos" (no later than 4 May) 
 -- i.e. 4 May 2027\, not 1 May as previously listed. Historically this dat
 e has moved (1 May for 2021\, 2 May for 2022-2025\, 4 May for 2026)\, so i
 t is not simply "1 May shifted to the next business day"\; verify the exac
 t date via Sodra each year.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/
 de/deadline/lt-individual-activity-annual-social-contributions
URL:https://eudeadlines.eu/de/deadline/lt-individual-activity-annual-social
 -contributions
CATEGORIES:LT,Lithuania VSD/PSD (self-employed social insurance)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania VSD/PSD (self-employed social insurance): Lithuania: 
 annual VSD and PSD contributions settlement for individual activity\, due 
 4 May 2027 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania VSD/PSD (self-employed social insurance): Lithuania: 
 annual VSD and PSD contributions settlement for individual activity\, due 
 4 May 2027 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR