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:20260908T221330Z
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\nWho is affected: Self-employed individuals in Lit
 huania operating under an individual activity certificate (e.g. an outsour
 ced accountant\, P3-type profile).\n\nWhat to do: Calculate annual VSD/PSD
  contributions due on individual-activity income for the previous year (mi
 nimum and maximum contribution bases apply) and settle any balance with So
 dra by the date Sodra publishes for that year (4 May for the 2026 contribu
 tion year\, i.e. 2027)\, alongside filing the GPM311 income tax return.\n\
 nPenalty: Late-payment interest and potential debt recovery action by Sodr
 a.\n\nNote: Corrected 2026-09-09: Sodra's own guidance page (sodra.lt/imok
 os/vykdau-individualia-veikla\, section "Kiek turiu sumokėti 'Sodrai' sve
 ikatos draudimo įmokų 2026 metais?") states the annual PSD/VSD balancing
  settlement for individual-activity income earned in 2026 is due "ne vėli
 au kaip iki gegužės 4 dienos" (no later than 4 May) -- i.e. 4 May 2027\,
  not 1 May as previously listed. Historically this date has moved (1 May f
 or 2021\, 2 May for 2022-2025\, 4 May for 2026)\, so it is not simply "1 M
 ay shifted to the next business day"\; verify the exact date via Sodra eac
 h year.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lt-individua
 l-activity-annual-social-contributions
URL:https://eudeadlines.eu/deadline/lt-individual-activity-annual-social-co
 ntributions
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