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:20261025T072036Z
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\
 nQui est concerné: Lithuania-established sellers who sell goods or servic
 es to consumers in other EU countries and have opted into the Union OSS sc
 heme\, instead of registering for VAT in each destination country.\n\nQue 
 faire: If registered for OSS\, prepare and submit the OSS VAT return throu
 gh VMI's e-services by the last day of the month after each quarter (30 Ap
 ril\, 31 July\, 31 October\, 31 January)\, and pay any VAT due for that qu
 arter across all covered member states in one payment.\n\nSanction: Late f
 iling or payment risks late-payment interest and possible exclusion from t
 he OSS scheme\, which would then require separate VAT registration in each
  EU destination country.\n\nNote sur la date : Re-verified 2026-09-09: vmi
 .lt/evmi/pvm remains 404 and the site's current OSS landing page could not
  be pinned to one stable URL this session\; VMI's own PDF guidance (e.g. "
 Registravimas PVM mokėtojais\, PVM mokėtojų prievolės" and OSS-scheme 
 commentary hosted on vmi.lt) confirms the declaration deadline is "mėnesi
 o\, einančio po mokestinio laikotarpio pabaigos\, paskutinė diena" (last
  day of the month following the quarter)\, matching the existing dates and
  the EU-wide OSS rule.\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/de
 adline/lt-oss-vat-quarterly
URL:https://eudeadlines.eu/fr/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