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:20260908T221515Z
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\nVoor wie geldt dit: Self-employed individuals in 
 Lithuania operating under an individual activity certificate (e.g. an outs
 ourced accountant\, P3-type profile).\n\nWat u moet doen: Calculate annual
  VSD/PSD contributions due on individual-activity income for the previous 
 year (minimum and maximum contribution bases apply) and settle any balance
  with Sodra by the date Sodra publishes for that year (4 May for the 2026 
 contribution year\, i.e. 2027)\, alongside filing the GPM311 income tax re
 turn.\n\nSanctie: Late-payment interest and potential debt recovery action
  by Sodra.\n\nOpmerking bij de datum: Corrected 2026-09-09: Sodra's own gu
 idance page (sodra.lt/imokos/vykdau-individualia-veikla\, section "Kiek tu
 riu sumokėti 'Sodrai' sveikatos draudimo įmokų 2026 metais?") states th
 e annual PSD/VSD balancing settlement for individual-activity income earne
 d in 2026 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 th
 is date has moved (1 May for 2021\, 2 May for 2022-2025\, 4 May for 2026)\
 , so it is not simply "1 May shifted to the next business day"\; verify th
 e exact date via Sodra each year.\n\nStatus: Bevestigd\nhttps://eudeadline
 s.eu/nl/deadline/lt-individual-activity-annual-social-contributions
URL:https://eudeadlines.eu/nl/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