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/
 pl?c=LT&s=small&f=employs_staff
BEGIN:VEVENT
UID:lt-cit-advance-payments-quarterly@eudeadlines.eu
DTSTAMP:20260909T020756Z
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\nKogo dotyczy: Lithuanian companies (UAB and similar) who
 se prior-year taxable income exceeded the exemption threshold\; does not a
 pply to newly registered companies in their first tax period or to compani
 es below the threshold\, which likely covers many micro-sized (P1-type) bu
 sinesses.\n\nCo zrobić: Check with VMI or an accountant whether your comp
 any exceeds the advance-CIT threshold for the current tax year\; if so\, c
 alculate and pay the quarterly instalment via VMI's e-services by 15 March
 \, 15 June\, 15 September and 15 December.\n\nSankcje: Late-payment intere
 st (delspinigiai) on the unpaid instalment.\n\nUwaga do daty: Re-checked 2
 026-09-09: vmi.lt/evmi/pelno-mokestis is reachable but is a collapsed navi
 gation menu with no extractable article text on quarterly advance payments
  this session. The 15th-of-month-3/6/9/12 pattern and ~EUR 300\,000 exempt
 ion threshold remain well-established under CIT Art. 47 but were not indep
 endently re-confirmed against primary-source text. Re-verify Art. 47 text 
 and the current-year threshold with VMI.\n\nStatus: Potwierdzony\nhttps://
 eudeadlines.eu/pl/deadline/lt-cit-advance-payments-quarterly
URL:https://eudeadlines.eu/pl/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:20260909T020756Z
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\nKogo dotyczy: Every Lithuania-regist
 ered company that pays salary\, board member remuneration or other GPM-rep
 ortable income in a given month\, including a single-person UAB/MB paying 
 its own director/board member fee\; a month with no such payments needs no
  GPM313.\n\nCo zrobić: Withhold GPM on payments made in the month\, then 
 file GPM313 electronically via VMI's EDS by the 15th of the following mont
 h. Pay the tax withheld by the 15th of the same month for payments made on
  or before the 15th\, and by the last day of that month for payments made 
 after the 15th.\n\nSankcje: Fine of 20-100% of the underdeclared/undeclare
 d tax amount under Article 139 of the Law on Tax Administration (Mokesči
 ų administravimo įstatymas)\, plus daily late-payment interest (delspini
 giai) at the rate set by the Ministry of Finance (0.027% per day as of 202
 6).\n\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lt-gpm31
 3-monthly
URL:https://eudeadlines.eu/pl/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:20260909T020756Z
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\nKogo dotyczy: Every Lithuania-regist
 ered employer\, including a single-person UAB/MB with a board member on pa
 yroll\, that paid at least one person reportable employment income in the 
 reporting month.\n\nCo zrobić: Submit the SAM report to Sodra's territori
 al branch (via the EDAS self-service system) listing insurable income and 
 contributions per employee\, and pay the calculated VSD contributions\, bo
 th by the 15th of the month following the reporting month.\n\n\n\nStatus: 
 Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lt-sodra-sam-monthly
URL:https://eudeadlines.eu/pl/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:20260909T020756Z
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\nKogo dotyczy: Lithuania-registered VAT-payer compa
 nies with a monthly VAT tax period\; companies on a quarterly or half-year
 ly VAT tax period submit i.SAF on the same schedule as their VAT return in
 stead.\n\nCo zrobić: Submit the i.SAF register of issued and received VAT
  invoices via VMI's i.MAS system by the 20th of the month following the re
 porting period\, filing an empty register if no invoices were issued or re
 ceived.\n\n\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lt
 -isaf-monthly
URL:https://eudeadlines.eu/pl/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:20260909T020756Z
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\nKo
 go dotyczy: Lithuania-registered companies whose taxable turnover exceeds 
 the €45\,000 mandatory registration threshold (current or preceding cale
 ndar year)\, plus companies that register voluntarily below that threshold
  and use a monthly tax period.\n\nCo zrobić: File FR0600 electronically v
 ia VMI's EDS/Mano VMI and pay any VAT due by the 25th of the month followi
 ng the tax period. Track turnover against the €45\,000 threshold\; if pr
 evious 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 m
 onth after the quarter.\n\nSankcje: Fine of 20-100% of the underdeclared/u
 ndeclared tax amount under Article 139 of the Law on Tax Administration (M
 okesčių administravimo įstatymas)\, plus daily late-payment interest (d
 elspinigiai) at the rate set by the Ministry of Finance (0.027% per day as
  of 2026).\n\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/l
 t-vat-return-monthly
URL:https://eudeadlines.eu/pl/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:20260909T020756Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:Platform Work Directive: Dyrektywa w sprawie pracy za pośrednictwe
 m platform: domniemanie zatrudnienia i zasady zarządzania algorytmicznego
  muszą obowiązywać na poziomie krajowym
DESCRIPTION:Dyrektywa (UE) 2024/2831 musi zostać transponowana do 2 grudni
 a 2026 r. Cyfrowe platformy pracy podlegają wzruszalnemu domniemaniu\, ż
 e ich pracownicy są zatrudnieni na etacie\, gdy platforma kontroluje wyko
 nywaną pracę\, muszą być przejrzyste w zakresie zautomatyzowanych syst
 emów monitorowania i podejmowania decyzji\, zapewniać udział człowieka
  w decyzjach takich jak zawieszenie konta oraz nie mogą przetwarzać niek
 tórych danych osobowych (emocje\, prywatne czaty).\n\nKogo dotyczy: Każd
 a platforma organizująca pracę wykonywaną przez osoby fizyczne za pośr
 ednictwem aplikacji lub strony internetowej (dostawy\, przewozy osób\, sp
 rzątanie\, platformy freelancerskie)\, w tym małe platformy\; w połowie
  2026 r. tylko Włochy i Hiszpania miały projekty ustaw.\n\nCo zrobić: O
 ceń\, czy Twoi kontraktorzy zostaliby uznani za pracowników na podstawie
  krajowego testu\, i uwzględnij w budżecie ewentualną przekwalifikację
 . Udokumentuj każdy zautomatyzowany system wpływający na wynagrodzenie\
 , zadania lub dostęp\, przygotuj wyjaśnienia dla pracowników i wdróż 
 weryfikację istotnych decyzji przez człowieka. Śledź ustawę transponu
 jącą w swoim państwie członkowskim.\n\nSankcje: Ustalane na poziomie k
 rajowym\; koszty przekwalifikowania i zaległe składki na ubezpieczenia s
 połeczne\n\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/pl
 atform-work-directive-transposition
URL:https://eudeadlines.eu/pl/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Dyrektywa w sprawie pracy za pośredni
 ctwem platform: domniemanie zatrudnienia i zasady zarządzania algorytmicz
 nego muszą obowiązywać na poziomie krajowym — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Dyrektywa w sprawie pracy za pośredni
 ctwem platform: domniemanie zatrudnienia i zasady zarządzania algorytmicz
 nego muszą obowiązywać na poziomie krajowym — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-minimum-wage-2027@eudeadlines.eu
DTSTAMP:20260909T020756Z
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\nKogo dotyczy: Every employer in Lithuania with staff paid at or near 
 the minimum wage\, regardless of sector.\n\nCo zrobić: Budget 2027 payrol
 l for the €1\,245 monthly / €7.61 hourly minimum ahead of 1 January 20
 27.\n\n\nUwaga do daty: Confirmed by Government Resolution No. 509 of 2026
 -07-01 ('Dėl 2027 metais taikomo minimaliojo darbo užmokesčio'). The mi
 nimum hourly wage (MVA) will be €7.61.\n\nStatus: Potwierdzony\nhttps://
 eudeadlines.eu/pl/deadline/lt-minimum-wage-2027
URL:https://eudeadlines.eu/pl/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:20260909T020756Z
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\nKogo dotyczy: Li
 thuanian companies that paid any salary\, board fees\, dividends\, or othe
 r reportable income to individuals during the year -- effectively any comp
 any with employees or that made payments to natural persons (both P1 and P
 2-type profiles).\n\nCo zrobić: Compile the annual summary of income paid
  to individuals during the previous calendar year and file the GPM312 retu
 rn with VMI via EDS by 15 February.\n\nSankcje: Late-filing fines and inte
 rest under the Law on Tax Administration.\n\nUwaga do daty: Re-checked 202
 6-09-09: vmi.lt pages for GPM312 are a collapsed navigation menu with no e
 xtractable article text this session (same JS/portal-structure issue as VM
 I's other tax pages). The 15 February deadline is treated as likely but no
 t independently re-confirmed against primary-source text this session.\n\n
 Status: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lt-gpm312-annual-
 report
URL:https://eudeadlines.eu/pl/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:20260909T020756Z
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\nKogo dotyczy: All Lithuanian akcinės bendrov
 ės (AB) and uždarosios akcinės bendrovės (UAB) - the standard legal fo
 rms used by the great majority of Lithuanian SMEs - for financial years en
 ding on or after 1 July 2026.\n\nCo zrobić: For a calendar-year company\,
  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\nUwaga do daty: Rec
 urring version of the former one-off entry lt-annual-financial-statements-
 5-months-2026\, which is retired by this entry. Applies from a financial y
 ear ending on/after 2026-07-01\, so a standard 1 Jan-31 Dec 2026 financial
  year is the first to fall under the combined 5-month deadline (2027-05-31
 ).\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lt-annual-f
 inancial-statements-yearly
URL:https://eudeadlines.eu/pl/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:20260909T020756Z
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\nKogo dotyczy: All Lithuanian companies liable to
  corporate income tax\, including small entities taxed at 0%/7% and standa
 rd-rate (17%) taxpayers.\n\nCo zrobić: File PLN204 (or PLN204A/PLN204N 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 C
 IT payment schedules aligned to the same annual cycle where advance CIT ap
 plies.\n\n\nUwaga do daty: Recurring version of the former one-off entry l
 t-cit-annual-return-pln204-2027\, which is retired by this entry.\n\nStatu
 s: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lt-cit-annual-return-y
 early
URL:https://eudeadlines.eu/pl/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:20260909T020756Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:EU AI Act: Akt o sztucznej inteligencji: obowiązki dla systemów A
 I wysokiego ryzyka w zastosowaniach z załącznika III (HR\, kredyty\, edu
 kacja\, biometria\, infrastruktura krytyczna)
DESCRIPTION:AI wykorzystywana do rekrutacji i zarządzania pracownikami\, o
 ceny zdolności kredytowej\, wyceny ubezpieczeń\, rekrutacji edukacyjnej\
 , identyfikacji biometrycznej\, infrastruktury krytycznej i ścigania prze
 stępstw staje się „wysokiego ryzyka”. Dostawcy potrzebują systemu z
 arządzania ryzykiem\, zarządzania danymi\, dokumentacji technicznej\, re
 jestrowania zdarzeń\, nadzoru ludzkiego i oceny zgodności\; podmioty sto
 sujące muszą używać systemów zgodnie z instrukcją\, prowadzić rejes
 try i informować osoby\, których to dotyczy.\n\nKogo dotyczy: Firmy budu
 jące takie systemy AI oraz każdy pracodawca lub kredytodawca\, który z 
 nich korzysta (obowiązki podmiotu stosującego)\, niezależnie od wielko
 ści. MŚP otrzymują uproszczone wzory dokumentacji.\n\nCo zrobić: Zmapu
 j każdy system AI\, który budujesz lub wykorzystujesz\, względem załą
 cznika III. Dla systemów objętych zakresem załóż już teraz dokumenta
 cję zgodności: przeznaczenie\, ocenę ryzyka\, opis danych treningowych\
 , projekt nadzoru ludzkiego\, testy dokładności i cyberbezpieczeństwa. 
 Podmioty stosujące: uzyskaj dokumentację od dostawcy\, wyznacz osobę sp
 rawującą nadzór ludzki i przygotuj informacje dla pracowników. Zarejes
 truj systemy w unijnej bazie danych przed ich użyciem.\n\nSankcje: Do 15 
 mln EUR lub 3% światowego obrotu (MŚP: niższa z tych kwot)\n\nUwaga do 
 daty: Przesunięte z 2026-08-02 przez Digital Omnibus dotyczący AI\, rozp
 orządzenie (UE) 2026/1744 (Dz.U. z 2026-07-24\, w mocy od 2026-07-27)\n\n
 Status: Przesunięty\nhttps://eudeadlines.eu/pl/deadline/ai-act-high-risk-
 annex-iii
URL:https://eudeadlines.eu/pl/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
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DESCRIPTION:EU AI Act: Akt o sztucznej inteligencji: obowiązki dla system
 ów AI wysokiego ryzyka w zastosowaniach z załącznika III (HR\, kredyty\
 , edukacja\, biometria\, infrastruktura krytyczna) — due in 7 days
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BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: Akt o sztucznej inteligencji: obowiązki dla system
 ów AI wysokiego ryzyka w zastosowaniach z załącznika III (HR\, kredyty\
 , edukacja\, biometria\, infrastruktura krytyczna) — due in 1 day
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