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:20261025T072037Z
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\
 nVoor wie geldt dit: Lithuania-established sellers who sell goods or servi
 ces to consumers in other EU countries and have opted into the Union OSS s
 cheme\, instead of registering for VAT in each destination country.\n\nWat
  u moet doen: If registered for OSS\, prepare and submit the OSS VAT retur
 n through VMI's e-services by the last day of the month after each quarter
  (30 April\, 31 July\, 31 October\, 31 January)\, and pay any VAT due for 
 that quarter across all covered member states in one payment.\n\nSanctie: 
 Late filing or payment risks late-payment interest and possible exclusion 
 from the OSS scheme\, which would then require separate VAT registration i
 n each EU destination country.\n\nOpmerking bij de datum: Re-verified 2026
 -09-09: vmi.lt/evmi/pvm remains 404 and the site's current OSS landing pag
 e could not be pinned to one stable URL this session\; VMI's own PDF guida
 nce (e.g. "Registravimas PVM mokėtojais\, PVM mokėtojų prievolės" and 
 OSS-scheme commentary hosted on vmi.lt) confirms the declaration deadline 
 is "mėnesio\, einančio po mokestinio laikotarpio pabaigos\, paskutinė d
 iena" (last day of the month following the quarter)\, matching the existin
 g dates and the EU-wide OSS rule.\n\nStatus: Bevestigd\nhttps://eudeadline
 s.eu/nl/deadline/lt-oss-vat-quarterly
URL:https://eudeadlines.eu/nl/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