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/
 fr?c=LT&s=small&f=employs_staff
BEGIN:VEVENT
UID:lt-cit-advance-payments-quarterly@eudeadlines.eu
DTSTAMP:20260909T020755Z
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\nQui est concerné: 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\nQue faire: 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 M
 arch\, 15 June\, 15 September and 15 December.\n\nSanction: Late-payment i
 nterest (delspinigiai) on the unpaid instalment.\n\nNote sur la date : Re-
 checked 2026-09-09: vmi.lt/evmi/pelno-mokestis is reachable but is a colla
 psed navigation menu with no extractable article text on quarterly advance
  payments this session. The 15th-of-month-3/6/9/12 pattern and ~EUR 300\,0
 00 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: Confirmée\nh
 ttps://eudeadlines.eu/fr/deadline/lt-cit-advance-payments-quarterly
URL:https://eudeadlines.eu/fr/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:20260909T020755Z
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\nQui est concerné: 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\nQue faire: Withhold GPM on payments made in the month\, t
 hen file GPM313 electronically via VMI's EDS by the 15th of the following 
 month. Pay the tax withheld by the 15th of the same month for payments mad
 e on or before the 15th\, and by the last day of that month for payments m
 ade after the 15th.\n\nSanction: Fine of 20-100% of the underdeclared/unde
 clared tax amount under Article 139 of the Law on Tax Administration (Moke
 sčių administravimo įstatymas)\, plus daily late-payment interest (dels
 pinigiai) at the rate set by the Ministry of Finance (0.027% per day as of
  2026).\n\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/lt-gpm
 313-monthly
URL:https://eudeadlines.eu/fr/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:20260909T020755Z
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\nQui est concerné: 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\nQue faire: Submit the SAM report to Sodra's terri
 torial branch (via the EDAS self-service system) listing insurable income 
 and contributions per employee\, and pay the calculated VSD contributions\
 , both by the 15th of the month following the reporting month.\n\n\n\nStat
 us: Confirmée\nhttps://eudeadlines.eu/fr/deadline/lt-sodra-sam-monthly
URL:https://eudeadlines.eu/fr/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:20260909T020755Z
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\nQui est concerné: 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\nQue faire: Submit the i.SAF register of issued and received
  VAT invoices via VMI's i.MAS system by the 20th of the month following th
 e reporting period\, filing an empty register if no invoices were issued o
 r received.\n\n\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/
 lt-isaf-monthly
URL:https://eudeadlines.eu/fr/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:20260909T020755Z
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\nQu
 i est concerné: 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\nQue faire: File FR0600 electronical
 ly via VMI's EDS/Mano VMI and pay any VAT due by the 25th of the month fol
 lowing the tax period. Track turnover against the €45\,000 threshold\; i
 f previous calendar year revenue did not exceed €300\,000\, you may inst
 ead opt for a quarterly tax period\, with FR0600 then due by the 25th of t
 he month after the quarter.\n\nSanction: Fine of 20-100% of the underdecla
 red/undeclared tax amount under Article 139 of the Law on Tax Administrati
 on (Mokesčių administravimo įstatymas)\, plus daily late-payment intere
 st (delspinigiai) at the rate set by the Ministry of Finance (0.027% per d
 ay as of 2026).\n\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadlin
 e/lt-vat-return-monthly
URL:https://eudeadlines.eu/fr/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:20260909T020755Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:Platform Work Directive: Directive sur le travail via une plateform
 e : la présomption de salariat et les règles de gestion algorithmique do
 ivent s'appliquer au niveau national
DESCRIPTION:La directive (UE) 2024/2831 doit être transposée au plus tard
  le 2 décembre 2026. Les plateformes de travail numériques sont soumises
  à une présomption réfragable de salariat de leurs travailleurs lorsque
  la plateforme contrôle le travail\, doivent être transparentes sur leur
 s systèmes automatisés de surveillance et de décision\, garantir une in
 tervention humaine pour des décisions telles que la suspension de compte\
 , et ne peuvent pas traiter certaines données à caractère personnel (é
 motions\, conversations privées).\n\nQui est concerné: Toute plateforme 
 qui organise un travail effectué par des personnes via une application ou
  un site web (livraison\, VTC\, ménage\, places de marché de freelances)
 \, y compris les petites plateformes \; à la mi-2026\, seules l'Italie et
  l'Espagne disposaient de projets de loi.\n\nQue faire: Évaluez si vos pr
 estataires seraient présumés salariés au regard du critère national et
  budgétez une requalification. Documentez chaque système automatisé qui
  influe sur la rémunération\, les tâches ou l'accès\, préparez des ex
 plications à destination des travailleurs et mettez en place une révisio
 n humaine des décisions importantes. Suivez la loi de transposition de vo
 tre État membre.\n\nSanction: Fixée au niveau national \; coûts de requ
 alification et rappels de cotisations sociales\n\n\nStatus: Confirmée\nht
 tps://eudeadlines.eu/fr/deadline/platform-work-directive-transposition
URL:https://eudeadlines.eu/fr/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Directive sur le travail via une plate
 forme : la présomption de salariat et les règles de gestion algorithmiqu
 e doivent s'appliquer au niveau national — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Directive sur le travail via une plate
 forme : la présomption de salariat et les règles de gestion algorithmiqu
 e doivent s'appliquer au niveau national — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-minimum-wage-2027@eudeadlines.eu
DTSTAMP:20260909T020755Z
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\nQui est concerné: Every employer in Lithuania with staff paid at or 
 near the minimum wage\, regardless of sector.\n\nQue faire: Budget 2027 pa
 yroll for the €1\,245 monthly / €7.61 hourly minimum ahead of 1 Januar
 y 2027.\n\n\nNote sur la date : Confirmed by Government Resolution No. 509
  of 2026-07-01 ('Dėl 2027 metais taikomo minimaliojo darbo užmokesčio')
 . The minimum hourly wage (MVA) will be €7.61.\n\nStatus: Confirmée\nht
 tps://eudeadlines.eu/fr/deadline/lt-minimum-wage-2027
URL:https://eudeadlines.eu/fr/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:20260909T020755Z
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\nQui est concern
 é: Lithuanian companies that paid any salary\, board fees\, dividends\, o
 r other reportable income to individuals during the year -- effectively an
 y company with employees or that made payments to natural persons (both P1
  and P2-type profiles).\n\nQue faire: Compile the annual summary of income
  paid to individuals during the previous calendar year and file the GPM312
  return with VMI via EDS by 15 February.\n\nSanction: Late-filing fines an
 d interest under the Law on Tax Administration.\n\nNote sur la date : Re-c
 hecked 2026-09-09: vmi.lt pages for GPM312 are a collapsed navigation menu
  with no extractable article text this session (same JS/portal-structure i
 ssue as VMI's other tax pages). The 15 February deadline is treated as lik
 ely but not independently re-confirmed against primary-source text this se
 ssion.\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/lt-gpm312
 -annual-report
URL:https://eudeadlines.eu/fr/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:20260909T020755Z
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\nQui est concerné: 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\nQue faire: For a calendar-year compan
 y\, plan the AGM and the JAR filing together for no later than 31 May of t
 he following year. Companies with a non-calendar financial year must compl
 ete both steps within 5 months of their own year-end.\n\n\nNote sur la dat
 e : Recurring version of the former one-off entry lt-annual-financial-stat
 ements-5-months-2026\, which is retired by this entry. Applies from a fina
 ncial year ending on/after 2026-07-01\, so a standard 1 Jan-31 Dec 2026 fi
 nancial year is the first to fall under the combined 5-month deadline (202
 7-05-31).\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/lt-ann
 ual-financial-statements-yearly
URL:https://eudeadlines.eu/fr/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:20260909T020755Z
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\nQui est concerné: All Lithuanian companies liab
 le to corporate income tax\, including small entities taxed at 0%/7% and s
 tandard-rate (17%) taxpayers.\n\nQue faire: File PLN204 (or PLN204A/PLN204
 N as applicable) electronically via VMI's EDS system and pay any CIT balan
 ce (payment code 1001) by 15 June following the tax period end. Keep advan
 ce CIT payment schedules aligned to the same annual cycle where advance CI
 T applies.\n\n\nNote sur la date : Recurring version of the former one-off
  entry lt-cit-annual-return-pln204-2027\, which is retired by this entry.\
 n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/lt-cit-annual-re
 turn-yearly
URL:https://eudeadlines.eu/fr/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:20260909T020755Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:AI Act : obligations relatives aux systèmes d'IA à haut risque po
 ur les cas d'usage de l'annexe III (RH\, crédit\, éducation\, biométrie
 \, infrastructures critiques)
DESCRIPTION:L'IA utilisée pour le recrutement et la gestion des travailleu
 rs\, l'évaluation de la solvabilité\, la tarification des assurances\, l
 'admission dans l'enseignement\, l'identification biométrique\, les infra
 structures critiques et le maintien de l'ordre devient « à haut risque 
 ». Les fournisseurs doivent disposer d'un système de gestion des risques
 \, d'une gouvernance des données\, d'une documentation technique\, d'une 
 journalisation\, d'un contrôle humain et d'une évaluation de la conformi
 té \; les déployeurs doivent utiliser les systèmes conformément aux in
 structions\, conserver les journaux et informer les personnes concernées.
 \n\nQui est concerné: Les entreprises qui développent de tels systèmes 
 d'IA\, ainsi que tout employeur ou prêteur qui les utilise (obligations d
 es déployeurs)\, quelle que soit sa taille. Les PME bénéficient de mod
 èles de documentation simplifiés.\n\nQue faire: Recensez chaque système
  d'IA que vous développez ou utilisez au regard de l'annexe III. Pour les
  systèmes concernés\, ouvrez dès maintenant un dossier de conformité :
  destination\, analyse des risques\, description des données d'entraînem
 ent\, conception du contrôle humain\, tests d'exactitude et de cybersécu
 rité. Déployeurs : obtenez la documentation du fournisseur\, désignez u
 n responsable du contrôle humain et préparez les notices d'information d
 es travailleurs. Enregistrez les systèmes dans la base de données de l'U
 E avant utilisation.\n\nSanction: Jusqu'à 15 M€ ou 3 % du chiffre d'aff
 aires mondial (PME : le montant le plus bas des deux)\n\nNote sur la date 
 : Reporté du 2026-08-02 par le Digital Omnibus sur l'IA\, règlement (UE)
  2026/1744 (JO du 2026-07-24\, en vigueur le 2026-07-27)\n\nStatus: Report
 ée\nhttps://eudeadlines.eu/fr/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/fr/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
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DESCRIPTION:AI Act : obligations relatives aux systèmes d'IA à haut risqu
 e pour les cas d'usage de l'annexe III (RH\, crédit\, éducation\, biomé
 trie\, infrastructures critiques) — due in 7 days
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ACTION:DISPLAY
DESCRIPTION:AI Act : obligations relatives aux systèmes d'IA à haut risqu
 e pour les cas d'usage de l'annexe III (RH\, crédit\, éducation\, biomé
 trie\, infrastructures critiques) — due in 1 day
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