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\nKogo dotyczy: Self-employed individuals in Lithua
 nia operating under an individual activity certificate (e.g. an outsourced
  accountant\, P3-type profile).\n\nCo zrobić: Calculate annual VSD/PSD co
 ntributions due on individual-activity income for the previous year (minim
 um and maximum contribution bases apply) and settle any balance with Sodra
  by the date Sodra publishes for that year (4 May for the 2026 contributio
 n year\, i.e. 2027)\, alongside filing the GPM311 income tax return.\n\nSa
 nkcje: Late-payment interest and potential debt recovery action by Sodra.\
 n\nUwaga do daty: Corrected 2026-09-09: Sodra's own guidance page (sodra.l
 t/imokos/vykdau-individualia-veikla\, section "Kiek turiu sumokėti 'Sodra
 i' sveikatos draudimo įmokų 2026 metais?") states the annual PSD/VSD bal
 ancing settlement for individual-activity income earned 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 this date has moved (1
  May for 2021\, 2 May for 2022-2025\, 4 May for 2026)\, so it is not simpl
 y "1 May shifted to the next business day"\; verify the exact date via Sod
 ra each year.\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/
 lt-individual-activity-annual-social-contributions
URL:https://eudeadlines.eu/pl/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