BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar (Lithuania\, small)
NAME:EU Deadline Radar (Lithuania\, small)
X-WR-CALDESC:Compliance deadlines for your profile. https://eudeadlines.eu/
 de?c=LT&s=small&f=employs_staff
BEGIN:VEVENT
UID:lt-cit-advance-payments-quarterly@eudeadlines.eu
DTSTAMP:20260909T020739Z
DTSTART;VALUE=DATE:20260915
DTEND;VALUE=DATE:20260916
SUMMARY:Lithuania corporate income tax (Pelno mokesčio įstatymas): Lithua
 nia: advance corporate income tax payment (FR0430)\, due quarterly by the 
 15th
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=15
DESCRIPTION:Lithuanian companies above a taxable-income threshold must pay 
 advance corporate income tax in quarterly instalments (form FR0430)\, due 
 by the 15th of the last month of each quarter. Companies whose taxable inc
 ome in the preceding tax year did not exceed roughly EUR 300\,000\, and co
 mpanies in their first tax period after registration\, are exempt from adv
 ance payments.\n\nWer betroffen ist: Lithuanian companies (UAB and similar
 ) whose prior-year taxable income exceeded the exemption threshold\; does 
 not apply to newly registered companies in their first tax period or to co
 mpanies below the threshold\, which likely covers many micro-sized (P1-typ
 e) businesses.\n\nWas zu tun ist: Check with VMI or an accountant whether 
 your company exceeds the advance-CIT threshold for the current tax year\; 
 if so\, calculate and pay the quarterly instalment via VMI's e-services by
  15 March\, 15 June\, 15 September and 15 December.\n\nSanktion: Late-paym
 ent interest (delspinigiai) on the unpaid instalment.\n\nHinweis zum Datum
 : Re-checked 2026-09-09: vmi.lt/evmi/pelno-mokestis is reachable but is a 
 collapsed navigation menu with no extractable article text on quarterly ad
 vance payments this session. The 15th-of-month-3/6/9/12 pattern and ~EUR 3
 00\,000 exemption threshold remain well-established under CIT Art. 47 but 
 were not independently re-confirmed against primary-source text. Re-verify
  Art. 47 text and the current-year threshold with VMI.\n\nStatus: Bestäti
 gt\nhttps://eudeadlines.eu/de/deadline/lt-cit-advance-payments-quarterly
URL:https://eudeadlines.eu/de/deadline/lt-cit-advance-payments-quarterly
CATEGORIES:LT,Lithuania corporate income tax (Pelno mokesčio įstatymas)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania corporate income tax (Pelno mokesčio įstatymas): Li
 thuania: advance corporate income tax payment (FR0430)\, due quarterly by 
 the 15th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania corporate income tax (Pelno mokesčio įstatymas): Li
 thuania: advance corporate income tax payment (FR0430)\, due quarterly by 
 the 15th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-gpm313-monthly@eudeadlines.eu
DTSTAMP:20260909T020739Z
DTSTART;VALUE=DATE:20260915
DTEND;VALUE=DATE:20260916
SUMMARY:Lithuania GPM (personal income tax) monthly declaration: Lithuania:
  monthly income tax declaration (GPM313) due by the 15th
RRULE:FREQ=MONTHLY;BYMONTHDAY=15
DESCRIPTION:Employers and other payers of income subject to Lithuanian pers
 onal income tax (GPM)\, such as salary\, board member fees\, or other GPM-
 withholdable payments\, must submit the monthly declaration GPM313 to VMI 
 by the 15th day of the month following the month of payment. The tax withh
 eld must itself be paid on a schedule tied to the payment date within the 
 month\, not uniformly on the 15th.\n\nWer betroffen ist: Every Lithuania-r
 egistered company that pays salary\, board member remuneration or other GP
 M-reportable income in a given month\, including a single-person UAB/MB pa
 ying its own director/board member fee\; a month with no such payments nee
 ds no GPM313.\n\nWas zu tun ist: Withhold GPM on payments made in the mont
 h\, then file GPM313 electronically via VMI's EDS by the 15th of the follo
 wing month. Pay the tax withheld by the 15th of the same month for payment
 s made on or before the 15th\, and by the last day of that month for payme
 nts made after the 15th.\n\nSanktion: Fine of 20-100% of the underdeclared
 /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: Bestätigt\nhttps://eudeadlines.eu/de/deadline/l
 t-gpm313-monthly
URL:https://eudeadlines.eu/de/deadline/lt-gpm313-monthly
CATEGORIES:LT,Lithuania GPM (personal income tax) monthly declaration
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (personal income tax) monthly declaration: Lithua
 nia: monthly income tax declaration (GPM313) due by the 15th — due in 7 
 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (personal income tax) monthly declaration: Lithua
 nia: monthly income tax declaration (GPM313) due by the 15th — due in 1 
 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-sodra-sam-monthly@eudeadlines.eu
DTSTAMP:20260909T020739Z
DTSTART;VALUE=DATE:20260915
DTEND;VALUE=DATE:20260916
SUMMARY:Lithuania Sodra employer report and social insurance contributions:
  Lithuania: Sodra report (SAM) and social insurance contribution payment d
 ue by the 15th
RRULE:FREQ=MONTHLY;BYMONTHDAY=15
DESCRIPTION:Employers must submit the monthly SAM report to Sodra (the Stat
 e Social Insurance Fund Board)\, listing each insured person's calculated 
 insurable income and contributions for the reporting month\, and pay the c
 alculated state social insurance (VSD) contributions\, both by the 15th da
 y of the following calendar month.\n\nWer betroffen ist: Every Lithuania-r
 egistered employer\, including a single-person UAB/MB with a board member 
 on payroll\, that paid at least one person reportable employment income in
  the reporting month.\n\nWas zu tun ist: Submit the SAM report to Sodra's 
 territorial branch (via the EDAS self-service system) listing insurable in
 come and contributions per employee\, and pay the calculated VSD contribut
 ions\, both by the 15th of the month following the reporting month.\n\n\n\
 nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lt-sodra-sam-month
 ly
URL:https://eudeadlines.eu/de/deadline/lt-sodra-sam-monthly
CATEGORIES:LT,Lithuania Sodra employer report and social insurance contribu
 tions
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania Sodra employer report and social insurance contributi
 ons: Lithuania: Sodra report (SAM) and social insurance contribution payme
 nt due by the 15th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania Sodra employer report and social insurance contributi
 ons: Lithuania: Sodra report (SAM) and social insurance contribution payme
 nt due by the 15th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-isaf-monthly@eudeadlines.eu
DTSTAMP:20260909T020739Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Lithuania i.SAF VAT invoice register: Lithuania: i.SAF VAT invoice 
 register submission due by the 20th
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:VAT-registered legal entities with a monthly VAT tax period mus
 t submit their register of issued and received VAT invoices (i.SAF) to VMI
 's i.MAS system by the 20th day of the month following the reporting perio
 d\, even when no invoices were issued or received (an empty register must 
 still be submitted).\n\nWer betroffen ist: Lithuania-registered VAT-payer 
 companies with a monthly VAT tax period\; companies on a quarterly or half
 -yearly VAT tax period submit i.SAF on the same schedule as their VAT retu
 rn instead.\n\nWas zu tun ist: Submit the i.SAF register of issued and rec
 eived VAT invoices via VMI's i.MAS system by the 20th of the month followi
 ng the reporting period\, filing an empty register if no invoices were iss
 ued or received.\n\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/dead
 line/lt-isaf-monthly
URL:https://eudeadlines.eu/de/deadline/lt-isaf-monthly
CATEGORIES:LT,Lithuania i.SAF VAT invoice register
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania i.SAF VAT invoice register: Lithuania: i.SAF VAT invo
 ice register submission due by the 20th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania i.SAF VAT invoice register: Lithuania: i.SAF VAT invo
 ice register submission due by the 20th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-vat-return-monthly@eudeadlines.eu
DTSTAMP:20260909T020739Z
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\nWe
 r betroffen ist: Lithuania-registered companies whose taxable turnover exc
 eeds the €45\,000 mandatory registration threshold (current or preceding
  calendar year)\, plus companies that register voluntarily below that thre
 shold and use a monthly tax period.\n\nWas zu tun ist: File FR0600 electro
 nically via VMI's EDS/Mano VMI and pay any VAT due by the 25th of the mont
 h following the tax period. Track turnover against the €45\,000 threshol
 d\; if previous calendar year revenue did not exceed €300\,000\, you may
  instead opt for a quarterly tax period\, with FR0600 then due by the 25th
  of the month after the quarter.\n\nSanktion: Fine of 20-100% of the under
 declared/undeclared tax amount under Article 139 of the Law on Tax Adminis
 tration (Mokesčių administravimo įstatymas)\, plus daily late-payment i
 nterest (delspinigiai) at the rate set by the Ministry of Finance (0.027% 
 per day as of 2026).\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/de
 adline/lt-vat-return-monthly
URL:https://eudeadlines.eu/de/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
BEGIN:VEVENT
UID:platform-work-directive-transposition@eudeadlines.eu
DTSTAMP:20260909T020739Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:Platform Work Directive: Plattformarbeitsrichtlinie: Beschäftigung
 svermutung und Regeln zum algorithmischen Management müssen national gelt
 en
DESCRIPTION:Die Richtlinie (EU) 2024/2831 muss bis zum 2. Dezember 2026 umg
 esetzt werden. Für digitale Arbeitsplattformen gilt eine widerlegbare Ver
 mutung\, dass ihre Beschäftigten Arbeitnehmer sind\, wenn die Plattform d
 ie Arbeit steuert\; sie müssen transparent über automatisierte Überwach
 ungs- und Entscheidungssysteme informieren\, bei Entscheidungen wie Kontos
 perrungen Menschen einbeziehen und dürfen bestimmte personenbezogene Date
 n (Emotionen\, private Chats) nicht verarbeiten.\n\nWer betroffen ist: Jed
 e Plattform\, die von Einzelpersonen erbrachte Arbeit über eine App oder 
 Website organisiert (Lieferdienste\, Fahrdienstvermittlung\, Reinigung\, F
 reelancer-Marktplätze)\, einschließlich kleiner Plattformen\; bis Mitte 
 2026 hatten nur Italien und Spanien Gesetzentwürfe.\n\nWas zu tun ist: Be
 urteilen Sie\, ob Ihre Auftragnehmer nach dem nationalen Test als Arbeitne
 hmer gelten würden\, und budgetieren Sie eine Neueinstufung. Dokumentiere
 n Sie jedes automatisierte System\, das Vergütung\, Aufgaben oder Zugang 
 beeinflusst\, bereiten Sie Erklärungen für die Beschäftigten vor und ri
 chten Sie eine menschliche Überprüfung wesentlicher Entscheidungen ein. 
 Verfolgen Sie das Umsetzungsgesetz Ihres Mitgliedstaats.\n\nSanktion: Nati
 onal festgelegt\; Kosten der Neueinstufung und Nachzahlung von Sozialbeitr
 ägen\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/platform
 -work-directive-transposition
URL:https://eudeadlines.eu/de/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Plattformarbeitsrichtlinie: Beschäfti
 gungsvermutung und Regeln zum algorithmischen Management müssen national 
 gelten — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Plattformarbeitsrichtlinie: Beschäfti
 gungsvermutung und Regeln zum algorithmischen Management müssen national 
 gelten — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-minimum-wage-2027@eudeadlines.eu
DTSTAMP:20260909T020739Z
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:Lithuania minimum wage (MMA): Lithuania: 2027 minimum monthly wage 
 (MMA) confirmed at €1\,245
DESCRIPTION:Lithuania's minimum monthly wage (MMA) will rise to €1\,245 f
 rom 1 January 2027 (from €1\,153 in 2026)\, with the minimum hourly rate
  (MVA) rising to €7.61\, per a Government resolution adopted 1 July 2026
 .\n\nWer betroffen ist: Every employer in Lithuania with staff paid at or 
 near the minimum wage\, regardless of sector.\n\nWas zu tun ist: Budget 20
 27 payroll for the €1\,245 monthly / €7.61 hourly minimum ahead of 1 J
 anuary 2027.\n\n\nHinweis zum Datum: Confirmed by Government Resolution No
 . 509 of 2026-07-01 ('Dėl 2027 metais taikomo minimaliojo darbo užmokes
 čio'). The minimum hourly wage (MVA) will be €7.61.\n\nStatus: Bestäti
 gt\nhttps://eudeadlines.eu/de/deadline/lt-minimum-wage-2027
URL:https://eudeadlines.eu/de/deadline/lt-minimum-wage-2027
CATEGORIES:LT,Lithuania minimum wage (MMA)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania minimum wage (MMA): Lithuania: 2027 minimum monthly w
 age (MMA) confirmed at €1\,245 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania minimum wage (MMA): Lithuania: 2027 minimum monthly w
 age (MMA) confirmed at €1\,245 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-gpm312-annual-report@eudeadlines.eu
DTSTAMP:20260909T020739Z
DTSTART;VALUE=DATE:20270215
DTEND;VALUE=DATE:20270216
SUMMARY:Lithuania GPM (annual report of income paid to individuals): Lithua
 nia: annual report of income paid to individuals (GPM312)\, due 15 Februar
 y
RRULE:FREQ=YEARLY;BYMONTH=2;BYMONTHDAY=15
DESCRIPTION:Employers and other payers of income to individuals in Lithuani
 a must file an annual information return (GPM312) summarising all A-class 
 and B-class income paid to natural persons during the calendar year\, sepa
 rate from the monthly GPM313 withholding declarations.\n\nWer betroffen is
 t: Lithuanian companies that paid any salary\, board fees\, dividends\, or
  other reportable income to individuals during the year -- effectively any
  company with employees or that made payments to natural persons (both P1 
 and P2-type profiles).\n\nWas zu tun ist: Compile the annual summary of in
 come paid to individuals during the previous calendar year and file the GP
 M312 return with VMI via EDS by 15 February.\n\nSanktion: Late-filing fine
 s and interest under the Law on Tax Administration.\n\nHinweis zum Datum: 
 Re-checked 2026-09-09: vmi.lt pages for GPM312 are a collapsed navigation 
 menu with no extractable article text this session (same JS/portal-structu
 re issue as VMI's other tax pages). The 15 February deadline is treated as
  likely but not independently re-confirmed against primary-source text thi
 s session.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lt-gp
 m312-annual-report
URL:https://eudeadlines.eu/de/deadline/lt-gpm312-annual-report
CATEGORIES:LT,Lithuania GPM (annual report of income paid to individuals)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (annual report of income paid to individuals): Li
 thuania: annual report of income paid to individuals (GPM312)\, due 15 Feb
 ruary — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (annual report of income paid to individuals): Li
 thuania: annual report of income paid to individuals (GPM312)\, due 15 Feb
 ruary — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-annual-financial-statements-yearly@eudeadlines.eu
DTSTAMP:20260909T020739Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:Lithuania Company Law (Akcinių bendrovių įstatymas): Lithuania: 
 AGM approval and Legal Entities Register filing of annual financial statem
 ents\, yearly 5-month deadline
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=-1
DESCRIPTION:Lithuanian public and private limited companies (AB/UAB) must h
 old the annual shareholders' meeting approving the annual financial statem
 ents AND file the approved set (plus management report and\, where require
 d\, auditor's/sustainability-assurance opinion) with the Centre of Registe
 rs' Legal Entities Register (JAR) within a single combined 5-month window 
 from financial year end.\n\nWer betroffen ist: All Lithuanian akcinės ben
 drovės (AB) and uždarosios akcinės bendrovės (UAB) - the standard lega
 l forms used by the great majority of Lithuanian SMEs - for financial year
 s ending on or after 1 July 2026.\n\nWas zu tun ist: For a calendar-year c
 ompany\, plan the AGM and the JAR filing together for no later than 31 May
  of the following year. Companies with a non-calendar financial year must 
 complete both steps within 5 months of their own year-end.\n\n\nHinweis zu
 m Datum: Recurring version of the former one-off entry lt-annual-financial
 -statements-5-months-2026\, which is retired by this entry. Applies from a
  financial year ending on/after 2026-07-01\, so a standard 1 Jan-31 Dec 20
 26 financial year is the first to fall under the combined 5-month deadline
  (2027-05-31).\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/l
 t-annual-financial-statements-yearly
URL:https://eudeadlines.eu/de/deadline/lt-annual-financial-statements-yearl
 y
CATEGORIES:LT,Lithuania Company Law (Akcinių bendrovių įstatymas)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania Company Law (Akcinių bendrovių įstatymas): Lithuan
 ia: AGM approval and Legal Entities Register filing of annual financial st
 atements\, yearly 5-month deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania Company Law (Akcinių bendrovių įstatymas): Lithuan
 ia: AGM approval and Legal Entities Register filing of annual financial st
 atements\, yearly 5-month deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-cit-annual-return-yearly@eudeadlines.eu
DTSTAMP:20260909T020739Z
DTSTART;VALUE=DATE:20270615
DTEND;VALUE=DATE:20270616
SUMMARY:Lithuania corporate income tax (Pelno mokesčio įstatymas): Lithua
 nia: annual corporate income tax return (PLN204) due 15 June
RRULE:FREQ=YEARLY;BYMONTH=6;BYMONTHDAY=15
DESCRIPTION:Every Lithuanian company liable to corporate income tax must fi
 le its annual CIT return (PLN204 or the applicable variant) and settle any
  balance due by the 15th day of the 6th month after the tax period ends - 
 15 June for a standard calendar-year tax period - via VMI's electronic dec
 laration system (EDS).\n\nWer betroffen ist: All Lithuanian companies liab
 le to corporate income tax\, including small entities taxed at 0%/7% and s
 tandard-rate (17%) taxpayers.\n\nWas zu tun ist: File PLN204 (or PLN204A/P
 LN204N as applicable) electronically via VMI's EDS system and pay any CIT 
 balance (payment code 1001) by 15 June following the tax period end. Keep 
 advance CIT payment schedules aligned to the same annual cycle where advan
 ce CIT applies.\n\n\nHinweis zum Datum: Recurring version of the former on
 e-off entry lt-cit-annual-return-pln204-2027\, which is retired by this en
 try.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lt-cit-annu
 al-return-yearly
URL:https://eudeadlines.eu/de/deadline/lt-cit-annual-return-yearly
CATEGORIES:LT,Lithuania corporate income tax (Pelno mokesčio įstatymas)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania corporate income tax (Pelno mokesčio įstatymas): Li
 thuania: annual corporate income tax return (PLN204) due 15 June — due i
 n 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania corporate income tax (Pelno mokesčio įstatymas): Li
 thuania: annual corporate income tax return (PLN204) due 15 June — due i
 n 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-high-risk-annex-iii@eudeadlines.eu
DTSTAMP:20260909T020739Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:AI Act: Hochrisiko-Pflichten für Anwendungsfälle nach Anhang III 
 (Personalwesen\, Kredit\, Bildung\, Biometrie\, kritische Infrastruktur)
DESCRIPTION:KI für Personalauswahl und Mitarbeiterführung\, Kreditscoring
 \, Versicherungstarifierung\, Zulassung zu Bildungseinrichtungen\, biometr
 ische Identifizierung\, kritische Infrastruktur und Strafverfolgung wird z
 u „Hochrisiko-KI“. Anbieter brauchen ein Risikomanagementsystem\, Date
 n-Governance\, technische Dokumentation\, Protokollierung\, menschliche Au
 fsicht und eine Konformitätsbewertung\; Betreiber müssen die Systeme gem
 äß Anleitung verwenden\, Protokolle aufbewahren und betroffene Personen 
 informieren.\n\nWer betroffen ist: Unternehmen\, die solche KI-Systeme ent
 wickeln\, sowie jeder Arbeitgeber oder Kreditgeber\, der sie einsetzt (Bet
 reiberpflichten)\, unabhängig von der Größe. KMU erhalten vereinfachte 
 Dokumentationsvorlagen.\n\nWas zu tun ist: Gleichen Sie jedes KI-System\, 
 das Sie entwickeln oder nutzen\, mit Anhang III ab. Legen Sie für betroff
 ene Systeme jetzt eine Compliance-Akte an: Zweckbestimmung\, Risikobewertu
 ng\, Beschreibung der Trainingsdaten\, Konzept der menschlichen Aufsicht\,
  Tests zu Genauigkeit und Cybersicherheit. Betreiber: Beschaffen Sie die A
 nbieterdokumentation\, benennen Sie eine aufsichtführende Person und bere
 iten Sie Informationen für die Beschäftigten vor. Registrieren Sie Syste
 me vor der Nutzung in der EU-Datenbank.\n\nSanktion: Bis zu 15 Mio. € od
 er 3 % des weltweiten Umsatzes (KMU: der niedrigere Betrag)\n\nHinweis zum
  Datum: Vom 2026-08-02 verschoben durch den Digital Omnibus zu KI\, Verord
 nung (EU) 2026/1744 (ABl. 2026-07-24\, in Kraft seit 2026-07-27)\n\nStatus
 : Verschoben\nhttps://eudeadlines.eu/de/deadline/ai-act-high-risk-annex-ii
 i
URL:https://eudeadlines.eu/de/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: Hochrisiko-Pflichten für Anwendungsfälle nach Anhang 
 III (Personalwesen\, Kredit\, Bildung\, Biometrie\, kritische Infrastruktu
 r) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: Hochrisiko-Pflichten für Anwendungsfälle nach Anhang 
 III (Personalwesen\, Kredit\, Bildung\, Biometrie\, kritische Infrastruktu
 r) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR