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-vat-return-monthly@eudeadlines.eu
DTSTAMP:20260908T174201Z
DTSTART;VALUE=DATE:20260925
DTEND;VALUE=DATE:20260926
SUMMARY:Lithuania PVM (VAT) return: Lithuania: VAT (PVM) return (FR0600) an
 d payment due by the 25th
RRULE:FREQ=MONTHLY;BYMONTHDAY=25
DESCRIPTION:VAT-registered businesses in Lithuania with a monthly tax perio
 d must file their VAT return (form FR0600) with VMI and pay any VAT due by
  the 25th day of the month following the tax period. Registration as a VAT
  payer is mandatory once taxable turnover from VAT-taxable supplies in Lit
 huania exceeds €45\,000 in the current or preceding calendar year.\n\nWh
 o is affected: Lithuania-registered companies whose taxable turnover excee
 ds the €45\,000 mandatory registration threshold (current or preceding c
 alendar year)\, plus companies that register voluntarily below that thresh
 old and use a monthly tax period.\n\nWhat to do: File FR0600 electronicall
 y via VMI's EDS/Mano VMI and pay any VAT due by the 25th of the month foll
 owing the tax period. Track turnover against the €45\,000 threshold\; if
  previous calendar year revenue did not exceed €300\,000\, you may inste
 ad opt for a quarterly tax period\, with FR0600 then due by the 25th of th
 e month after the quarter.\n\nPenalty: Fine of 20-100% of the underdeclare
 d/undeclared tax amount under Article 139 of the Law on Tax Administration
  (Mokesčių administravimo įstatymas)\, plus daily late-payment interest
  (delspinigiai) at the rate set by the Ministry of Finance (0.027% per day
  as of 2026).\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lt-v
 at-return-monthly
URL:https://eudeadlines.eu/deadline/lt-vat-return-monthly
CATEGORIES:LT,Lithuania PVM (VAT) return
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania PVM (VAT) return: Lithuania: VAT (PVM) return (FR0600
 ) and payment due by the 25th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania PVM (VAT) return: Lithuania: VAT (PVM) return (FR0600
 ) and payment due by the 25th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR