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-oss-vat-quarterly@eudeadlines.eu
DTSTAMP:20261025T062354Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Lithuania VAT (EU One-Stop-Shop scheme): Lithuania: One-Stop-Shop (
 OSS) VAT return for cross-border B2C sales\, due end of month after each q
 uarter
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=-1
DESCRIPTION:Businesses established in Lithuania that are voluntarily regist
 ered for the EU One-Stop-Shop (OSS) scheme must file a single quarterly VA
 T return covering their distance sales of goods or digital/other services 
 to consumers in other EU member states\, and pay any VAT due\, via VMI's O
 SS portal by the last day of the month following each calendar quarter.\n\
 nWho is affected: Lithuania-established sellers who sell goods or services
  to consumers in other EU countries and have opted into the Union OSS sche
 me\, instead of registering for VAT in each destination country.\n\nWhat t
 o do: If registered for OSS\, prepare and submit the OSS VAT return throug
 h VMI's e-services by the last day of the month after each quarter (30 Apr
 il\, 31 July\, 31 October\, 31 January)\, and pay any VAT due for that qua
 rter across all covered member states in one payment.\n\nPenalty: Late fil
 ing or payment risks late-payment interest and possible exclusion from the
  OSS scheme\, which would then require separate VAT registration in each E
 U destination country.\n\nNote: Re-verified 2026-09-09: vmi.lt/evmi/pvm re
 mains 404 and the site's current OSS landing page could not be pinned to o
 ne stable URL this session\; VMI's own PDF guidance (e.g. "Registravimas P
 VM mokėtojais\, PVM mokėtojų prievolės" and OSS-scheme commentary host
 ed on vmi.lt) confirms the declaration deadline is "mėnesio\, einančio p
 o mokestinio laikotarpio pabaigos\, paskutinė diena" (last day of the mon
 th following the quarter)\, matching the existing dates and the EU-wide OS
 S rule.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lt-oss-vat-q
 uarterly
URL:https://eudeadlines.eu/deadline/lt-oss-vat-quarterly
CATEGORIES:LT,Lithuania VAT (EU One-Stop-Shop scheme)
LAST-MODIFIED:20260909T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania VAT (EU One-Stop-Shop scheme): Lithuania: One-Stop-Sh
 op (OSS) VAT return for cross-border B2C sales\, due end of month after ea
 ch quarter — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania VAT (EU One-Stop-Shop scheme): Lithuania: One-Stop-Sh
 op (OSS) VAT return for cross-border B2C sales\, due end of month after ea
 ch quarter — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR