BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar (Lithuania\, 2028)
NAME:EU Deadline Radar (Lithuania\, 2028)
X-WR-CALDESC:Compliance deadlines Lithuania in 2028. https://eudeadlines.eu
 /de/calendar/lt/2028
BEGIN:VEVENT
UID:lt-intrastat-monthly@eudeadlines.eu
DTSTAMP:20260909T011657Z
DTSTART;VALUE=DATE:20260910
DTEND;VALUE=DATE:20260911
SUMMARY:Lithuania Intrastat: Lithuania: Intrastat statistical report for in
 tra-EU trade in goods\, due by the 10th
RRULE:FREQ=MONTHLY;BYMONTHDAY=10
DESCRIPTION:Companies whose intra-EU trade in goods (arrivals from\, or dis
 patches to\, other EU member states) exceeds an annually-set EUR threshold
  must file a monthly Intrastat statistical declaration\, due by the 10th o
 f the month following the reference month.\n\nWer betroffen ist: Businesse
 s importing or exporting goods to/from other EU member states above the cu
 rrent Intrastat threshold -- relevant to an e-commerce importer sourcing o
 r shipping goods within the EU (P2-type profile)\; not applicable to trade
  with non-EU countries\, which is covered by customs declarations instead.
 \n\nWas zu tun ist: Check whether your annual intra-EU arrivals or dispatc
 hes exceed the current Intrastat threshold\; if so\, register and file the
  monthly Intrastat report via the Lithuanian customs/statistics e-services
  by the 10th of the following month\, even for a nil period once registere
 d.\n\nSanktion: Administrative fines for late or missing statistical repor
 ts under the Law on Official Statistics.\n\nHinweis zum Datum: Re-checked 
 2026-09-09: intrastat.lrmuitine.lt redirects to intrastatas.muitine.lt\, w
 hich returns a Cloudflare bot-challenge even to a real logged-in browser s
 ession. Current EUR thresholds and the 10th-of-month deadline could not be
  independently re-confirmed. Verify with Lithuanian customs (Muitinė) bef
 ore relying on this.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/dead
 line/lt-intrastat-monthly
URL:https://eudeadlines.eu/de/deadline/lt-intrastat-monthly
CATEGORIES:LT,Lithuania Intrastat
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania Intrastat: Lithuania: Intrastat statistical report fo
 r intra-EU trade in goods\, due by the 10th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania Intrastat: Lithuania: Intrastat statistical report fo
 r intra-EU trade in goods\, due by the 10th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-cit-advance-payments-quarterly@eudeadlines.eu
DTSTAMP:20260909T011657Z
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:20260909T011657Z
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:20260909T011657Z
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:20260909T011657Z
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:20260909T011657Z
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:lt-individual-activity-monthly-psd@eudeadlines.eu
DTSTAMP:20260909T011657Z
DTSTART;VALUE=DATE:20260930
DTEND;VALUE=DATE:20261001
SUMMARY:Lithuania PSD (self-employed compulsory health insurance): Lithuani
 a: monthly compulsory health insurance (PSD) contribution for individual a
 ctivity\, due by month-end
RRULE:FREQ=MONTHLY;BYMONTHDAY=-1
DESCRIPTION:A self-employed individual operating under an individual activi
 ty certificate must pay at least the minimum compulsory health insurance (
 PSD) contribution every month\, independent of the annual VSD/PSD settleme
 nt filed with the yearly income tax return.\n\nWer betroffen ist: Self-emp
 loyed individuals in Lithuania operating under an individual activity cert
 ificate who are not otherwise covered as employees (e.g. an outsourced acc
 ountant working full-time as a sole trader\, P3-type profile).\n\nWas zu t
 un ist: Pay the minimum monthly PSD contribution to Sodra by the last day 
 of each month\; confirm the current minimum contribution amount\, which is
  set relative to the minimum monthly wage.\n\nSanktion: Loss of continuous
  health insurance coverage and late-payment interest on arrears.\n\nHinwei
 s zum Datum: Confirmed 2026-09-09 via Sodra's own guidance page (sodra.lt/
 imokos/vykdau-individualia-veikla): self-employed individuals under an ind
 ividual activity certificate must pay the minimum PSD contribution (6.98% 
 of the minimum monthly wage) every month\, due by the last calendar day of
  that month ("Kas mėnesį mokama PSD įmoka... Įmoka mokama ne vėliau k
 aip iki paskutinės mėnesio dienos").\n\nStatus: Bestätigt\nhttps://eude
 adlines.eu/de/deadline/lt-individual-activity-monthly-psd
URL:https://eudeadlines.eu/de/deadline/lt-individual-activity-monthly-psd
CATEGORIES:LT,Lithuania PSD (self-employed compulsory health insurance)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania PSD (self-employed compulsory health insurance): Lith
 uania: monthly compulsory health insurance (PSD) contribution for individu
 al activity\, due by month-end — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania PSD (self-employed compulsory health insurance): Lith
 uania: monthly compulsory health insurance (PSD) contribution for individu
 al activity\, due by month-end — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-gpais-quarterly-report@eudeadlines.eu
DTSTAMP:20260909T011657Z
DTSTART;VALUE=DATE:20261030
DTEND;VALUE=DATE:20261031
SUMMARY:Lithuania packaging EPR (GPAIS): Lithuania: quarterly packaging/pro
 duct producer report via GPAIS due 30 days after quarter-end
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=30
DESCRIPTION:Businesses that place packaged products\, packaging\, or certai
 n other EPR-regulated goods on the Lithuanian market must report quarterly
  through GPAIS\, the state's unified products/packaging/waste accounting i
 nformation system: a quarterly summary is auto-generated 29 days after eac
 h quarter ends and must be confirmed by the 30th day after quarter-end.\n\
 nWer betroffen ist: Any business placing packaging or packaged goods on th
 e Lithuanian market\, including manufacturers\, importers and distributors
  selling via e-commerce\; obligations can be delegated to a licensed produ
 cer-responsibility organisation\, but registration/reporting duties remain
  with the business.\n\nWas zu tun ist: Track packaging/product volumes pla
 ced on the market each quarter in GPAIS\, then confirm the auto-generated 
 quarterly summary by the 30th day after the quarter ends (i.e. 30 April\, 
 30 July\, 30 October\, 30 January).\n\n\n\nStatus: Bestätigt\nhttps://eud
 eadlines.eu/de/deadline/lt-gpais-quarterly-report
URL:https://eudeadlines.eu/de/deadline/lt-gpais-quarterly-report
CATEGORIES:LT,Lithuania packaging EPR (GPAIS)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania packaging EPR (GPAIS): Lithuania: quarterly packaging
 /product producer report via GPAIS due 30 days after quarter-end — due i
 n 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania packaging EPR (GPAIS): Lithuania: quarterly packaging
 /product producer report via GPAIS due 30 days after quarter-end — due i
 n 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-oss-vat-quarterly@eudeadlines.eu
DTSTAMP:20260909T011657Z
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\
 nWer betroffen ist: Lithuania-established sellers who sell goods or servic
 es to consumers in other EU countries and have opted into the Union OSS sc
 heme\, instead of registering for VAT in each destination country.\n\nWas 
 zu tun ist: If registered for OSS\, prepare and submit the OSS VAT return 
 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 th
 at quarter across all covered member states in one payment.\n\nSanktion: L
 ate filing or payment risks late-payment interest and possible exclusion f
 rom the OSS scheme\, which would then require separate VAT registration in
  each EU destination country.\n\nHinweis zum Datum: Re-checked 2026-09-09:
  vmi.lt/evmi/pvm now returns a 404 (page removed/restructured). The end-of
 -month-after-quarter deadline is the well-established EU-wide OSS rule\; c
 ould not be re-confirmed against a live VMI page this session. Verify via 
 VMI's current OSS guidance before relying on the exact day.\n\nStatus: Bes
 tätigt\nhttps://eudeadlines.eu/de/deadline/lt-oss-vat-quarterly
URL:https://eudeadlines.eu/de/deadline/lt-oss-vat-quarterly
CATEGORIES:LT,Lithuania VAT (EU One-Stop-Shop scheme)
LAST-MODIFIED:20260908T000000Z
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
BEGIN:VEVENT
UID:lt-gpm312-annual-report@eudeadlines.eu
DTSTAMP:20260909T011657Z
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-gpais-annual-report-yearly@eudeadlines.eu
DTSTAMP:20260909T011657Z
DTSTART;VALUE=DATE:20270219
DTEND;VALUE=DATE:20270220
SUMMARY:Lithuania packaging EPR (GPAIS): Lithuania: annual packaging/produc
 t producer report via GPAIS due 19 February
RRULE:FREQ=YEARLY;BYMONTH=2;BYMONTHDAY=19
DESCRIPTION:Businesses that place packaged products\, packaging\, or certai
 n other EPR-regulated goods on the Lithuanian market must report annually 
 through GPAIS: the annual report for a calendar year must be generated in 
 GPAIS by 30 January of the following year and confirmed by 19 February.\n\
 nWer betroffen ist: Any business placing packaging or packaged goods on th
 e Lithuanian market\, including manufacturers\, importers and distributors
  selling via e-commerce\; obligations can be delegated to a licensed produ
 cer-responsibility organisation\, but registration/reporting duties remain
  with the business.\n\nWas zu tun ist: Register as a GPAIS user (directly\
 , or via a producer-responsibility organisation)\, track packaging/product
  volumes placed on the market through the year\, then generate the annual 
 report in GPAIS by 30 January and confirm it by 19 February of the followi
 ng year.\n\n\nHinweis zum Datum: Recurring version of the former one-off e
 ntry lt-gpais-annual-packaging-report-2027\, which is retired by this entr
 y.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lt-gpais-annu
 al-report-yearly
URL:https://eudeadlines.eu/de/deadline/lt-gpais-annual-report-yearly
CATEGORIES:LT,Lithuania packaging EPR (GPAIS)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania packaging EPR (GPAIS): Lithuania: annual packaging/pr
 oduct producer report via GPAIS due 19 February — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania packaging EPR (GPAIS): Lithuania: annual packaging/pr
 oduct producer report via GPAIS due 19 February — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-individual-activity-annual-income-tax@eudeadlines.eu
DTSTAMP:20260909T011657Z
DTSTART;VALUE=DATE:20270504
DTEND;VALUE=DATE:20270505
SUMMARY:Lithuania GPM (individual activity annual income tax): Lithuania: s
 elf-employed (individual activity) annual income tax return (GPM311) and p
 ayment\, due 4 May 2027
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=4
DESCRIPTION:A resident individual carrying out individual activity under an
  individual activity certificate (individuali veikla\, distinct from the s
 implified verslo liudijimas regime) must file an annual personal income ta
 x return (GPM311) declaring income and allowable expenses from that activi
 ty\, and pay any income tax due\, by 4 May 2027 for the 2026 tax year (the
  exact date is set annually and should be reconfirmed each year).\n\nWer b
 etroffen ist: Self-employed individuals in Lithuania operating under an in
 dividual activity certificate\, such as an outsourced accountant working a
 s a sole trader (P3-type profile).\n\nWas zu tun ist: Prepare the annual G
 PM311 declaration covering the previous calendar year's individual-activit
 y income and expenses\, submit it via VMI's e-declaration system (EDS)\, a
 nd pay any tax due by 4 May 2027 (the date confirmed via Sodra's cross-ref
 erenced VSD/PSD guidance\, which is filed jointly with GPM311\; verify the
  exact date for future years with VMI).\n\nSanktion: Late-payment interest
  and possible fines for late or inaccurate declarations under the Law on T
 ax Administration.\n\nHinweis zum Datum: Corrected 2026-09-09: VMI's own g
 yventoju-pajamu-mokestis pages are a collapsed navigation portal and did n
 ot expose specific 2027 deadline text this session. However\, Sodra's offi
 cial individual-activity guidance (sodra.lt/imokos/vykdau-individualia-vei
 kla) explicitly states the annual VSD/PSD settlement -- filed together wit
 h GPM311 under the same statutory deadline -- is due "ne vėliau kaip iki 
 gegužės 4 dienos" for the 2026 tax year\, i.e. 4 May 2027\, not 1 May. C
 ross-referenced correction\; re-verify directly against VMI's GPM311 guida
 nce before relying on the exact date.\n\nStatus: Bestätigt\nhttps://eudea
 dlines.eu/de/deadline/lt-individual-activity-annual-income-tax
URL:https://eudeadlines.eu/de/deadline/lt-individual-activity-annual-income
 -tax
CATEGORIES:LT,Lithuania GPM (individual activity annual income tax)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (individual activity annual income tax): Lithuani
 a: self-employed (individual activity) annual income tax return (GPM311) a
 nd payment\, due 4 May 2027 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania GPM (individual activity annual income tax): Lithuani
 a: self-employed (individual activity) annual income tax return (GPM311) a
 nd payment\, due 4 May 2027 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-individual-activity-annual-social-contributions@eudeadlines.eu
DTSTAMP:20260909T011657Z
DTSTART;VALUE=DATE:20270504
DTEND;VALUE=DATE:20270505
SUMMARY:Lithuania VSD/PSD (self-employed social insurance): Lithuania: annu
 al VSD and PSD contributions settlement for individual activity\, due 4 Ma
 y 2027
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=4
DESCRIPTION:A self-employed individual operating under an individual activi
 ty certificate must settle their annual state social insurance (VSD) and c
 ompulsory health insurance (PSD) contributions based on declared individua
 l-activity income for the year\, alongside the annual income tax return\, 
 by 4 May 2027 for the 2026 contribution year (the exact date is republishe
 d annually by Sodra).\n\nWer betroffen ist: Self-employed individuals in L
 ithuania operating under an individual activity certificate (e.g. an outso
 urced accountant\, P3-type profile).\n\nWas zu tun ist: Calculate annual V
 SD/PSD contributions due on individual-activity income for the previous ye
 ar (minimum and maximum contribution bases apply) and settle any balance w
 ith Sodra by the date Sodra publishes for that year (4 May for the 2026 co
 ntribution year\, i.e. 2027)\, alongside filing the GPM311 income tax retu
 rn.\n\nSanktion: Late-payment interest and potential debt recovery action 
 by Sodra.\n\nHinweis zum Datum: Corrected 2026-09-09: Sodra's own guidance
  page (sodra.lt/imokos/vykdau-individualia-veikla\, section "Kiek turiu su
 mokėti 'Sodrai' sveikatos draudimo įmokų 2026 metais?") states the annu
 al PSD/VSD balancing settlement for individual-activity income earned in 2
 026 is due "ne vėliau kaip iki gegužės 4 dienos" (no later than 4 May) 
 -- i.e. 4 May 2027\, not 1 May as previously listed. Historically this dat
 e has moved (1 May for 2021\, 2 May for 2022-2025\, 4 May for 2026)\, so i
 t is not simply "1 May shifted to the next business day"\; verify the exac
 t date via Sodra each year.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/
 de/deadline/lt-individual-activity-annual-social-contributions
URL:https://eudeadlines.eu/de/deadline/lt-individual-activity-annual-social
 -contributions
CATEGORIES:LT,Lithuania VSD/PSD (self-employed social insurance)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania VSD/PSD (self-employed social insurance): Lithuania: 
 annual VSD and PSD contributions settlement for individual activity\, due 
 4 May 2027 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania VSD/PSD (self-employed social insurance): Lithuania: 
 annual VSD and PSD contributions settlement for individual activity\, due 
 4 May 2027 — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-annual-financial-statements-yearly@eudeadlines.eu
DTSTAMP:20260909T011657Z
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:20260909T011657Z
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:csrd-post-omnibus-first-reports@eudeadlines.eu
DTSTAMP:20260909T011657Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch für
  Unternehmen mit 1.000+ Beschäftigten ab GJ 2027\; KMU außerhalb des Anw
 endungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette
DESCRIPTION:Das Omnibus-I-Paket hat den Anwendungsbereich der CSRD auf Unte
 rnehmen mit mehr als 1.000 Beschäftigten und über 450 Mio. € Umsatz be
 schränkt\; börsennotierte KMU sind vollständig herausgenommen. Große K
 unden dürfen von Lieferanten unter 1.000 Beschäftigten nicht mehr Nachha
 ltigkeitsdaten verlangen als nach dem freiwilligen VSME-Standard. Betroffe
 ne Unternehmen berichten 2028 über das Geschäftsjahr 2027.\n\nWer betrof
 fen ist: Große Unternehmen über den neuen Schwellenwerten müssen berich
 ten\; KMU sind nur als Lieferanten betroffen\, die um Daten auf VSME-Nivea
 u gebeten werden.\n\nWas zu tun ist: Große Unternehmen: Prüfen Sie\, ob 
 Sie beide Schwellenwerte überschreiten\, und bereiten Sie die ESRS-basier
 te Berichterstattung für das GJ 2027 vor. KMU: Nutzen Sie den VSME-Standa
 rd als maximale Antwort auf ESG-Fragebögen von Kunden und lehnen Sie dar
 über hinausgehende Anfragen ab\; erwägen Sie einen schlanken VSME-Berich
 t\, um Bank- und Kundenbeziehungen reibungslos zu halten.\n\n\nHinweis zum
  Datum: Omnibus-I-Richtlinie veröffentlicht im ABl. am 2026-02-26\, in Kr
 aft seit 2026-03-18. Neu erfasste Unternehmen berichten 2028 über das GJ 
 2027\; Unternehmen der Wellen 2/3 wurden 2025 „gestoppt“\n\nStatus: Be
 stätigt\nhttps://eudeadlines.eu/de/deadline/csrd-post-omnibus-first-repor
 ts
URL:https://eudeadlines.eu/de/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch 
 für Unternehmen mit 1.000+ Beschäftigten ab GJ 2027\; KMU außerhalb des
  Anwendungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette — du
 e in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch 
 für Unternehmen mit 1.000+ Beschäftigten ab GJ 2027\; KMU außerhalb des
  Anwendungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette — du
 e in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lt-einvoicing-b2b-plan-2028@eudeadlines.eu
DTSTAMP:20260909T011657Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:[indicative date] Lithuania e-invoicing: Lithuania: mandatory domes
 tic B2B e-invoicing remains an unofficial expectation\, not an adopted or 
 announced plan
DESCRIPTION:Lithuania has not adopted\, and has not published an official t
 arget date for\, a domestic mandatory B2B e-invoicing regime. The state's 
 SABIS platform (live since July 2024) already handles mandatory B2G e-invo
 icing for public-sector suppliers and is the most likely rail for any futu
 re B2B extension\, but no bill or government notice of intent for B2B has 
 been identified as of this verification.\n\nWer betroffen ist: Public-sect
 or suppliers already (B2G via SABIS\, mandatory). No B2B-invoicing busines
 s is yet legally required to change anything\, but VAT-registered business
 es issuing B2B invoices would be affected if/when a mandate is adopted.\n\
 nWas zu tun ist: No B2B compliance action is required yet. If you already 
 invoice public bodies\, continue using SABIS (Peppol/EN 16931-compatible).
  Track VMI (vmi.lt) and Ministry of Finance (finmin.lrv.lt) announcements 
 for any formal B2B e-invoicing proposal\, and separately track the EU ViDA
  digital-reporting rollout (binding EU-wide from 2030-07-01) since it will
  apply regardless of Lithuania's own domestic timeline.\n\n\nHinweis zum D
 atum: CORRECTED 2026-09-08: no official Lithuanian source (e-Seimas\, e-TA
 R\, Ministry of Finance\, or VMI) confirms an adopted law\, a bill before 
 the Seimas\, or even a published government target date for a domestic B2B
  e-invoicing mandate. The '2028' date in this entry is carried over only a
 s the European Commission's own tracking estimate (not an LT government co
 mmitment) and should be treated as unconfirmed. What IS confirmed official
 ly: B2G invoicing to public-sector bodies has been mandatory via the state
 's SABIS platform since it replaced the earlier 'E. Sąskaita' system on 2
 024-07-01\, and VMI guidance (2024-09-10) references SABIS for VAT invoici
 ng\, including reverse-charge cases under PVM įstatymo 96 str. B2B e-invo
 icing remains voluntary. Any future domestic B2B mandate will also need to
  align with the EU's adopted ViDA package\, which sets an EU-wide cross-bo
 rder digital VAT reporting/e-invoicing requirement from 2030-07-01 regardl
 ess of national timing.\n\nStatus: Vorgeschlagen\nhttps://eudeadlines.eu/d
 e/deadline/lt-einvoicing-b2b-plan-2028
URL:https://eudeadlines.eu/de/deadline/lt-einvoicing-b2b-plan-2028
CATEGORIES:LT,Lithuania e-invoicing
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania e-invoicing: Lithuania: mandatory domestic B2B e-invo
 icing remains an unofficial expectation\, not an adopted or announced plan
  — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania e-invoicing: Lithuania: mandatory domestic B2B e-invo
 icing remains an unofficial expectation\, not an adopted or announced plan
  — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-platform-economy-single-registration@eudeadlines.eu
DTSTAMP:20260909T011657Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzeitver
 mietung und Personenbeförderung\; einzige Mehrwertsteuerregistrierung
DESCRIPTION:Plattformen\, die kurzfristige Unterkunftsvermietungen (bis zu 
 30 Nächte) und Personenbeförderung vermitteln\, gelten als fiktiver Lief
 erer für Mehrwertsteuerzwecke\, wenn der zugrunde liegende Gastgeber oder
  Fahrer keine Mehrwertsteuer berechnet. Die einzige Anlaufstelle (One-Stop
 -Shop) wird erweitert (Verbringung eigener Waren\, B2C-Lieferungen)\, und 
 eine verpflichtende Umkehr der Steuerschuldnerschaft für nicht ansässige
  Lieferer verringert den Bedarf an ausländischen Mehrwertsteuerregistrier
 ungen.\n\nWer betroffen ist: Marktplätze und Buchungsplattformen für Unt
 erkünfte und Beförderung\; KMU\, die grenzüberschreitend in der EU verk
 aufen und derzeit mehrere Mehrwertsteuerregistrierungen halten.\n\nWas zu 
 tun ist: Plattformen: Bauen Sie die Erhebung und Abführung der Mehrwertst
 euer für Umsätze als fiktiver Lieferer auf und erfassen Sie den Mehrwert
 steuerstatus von Gastgebern/Fahrern. Grenzüberschreitende Verkäufer: Pr
 üfen Sie\, ob Sie mit dem erweiterten OSS ab Juli 2028 ausländische Mehr
 wertsteuerregistrierungen schließen können\, und aktualisieren Sie die S
 teuereinstellungen in Ihrem ERP-System.\n\n\nHinweis zum Datum: Richtlinie
  (EU) 2025/516 des Rates\; die Mitgliedstaaten können die Regeln zum fikt
 iven Lieferer für Plattformen bis zum 2030-01-01 aufschieben\n\nStatus: B
 estätigt\nhttps://eudeadlines.eu/de/deadline/vida-platform-economy-single
 -registration
URL:https://eudeadlines.eu/de/deadline/vida-platform-economy-single-registr
 ation
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzei
 tvermietung und Personenbeförderung\; einzige Mehrwertsteuerregistrierung
  — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzei
 tvermietung und Personenbeförderung\; einzige Mehrwertsteuerregistrierung
  — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-high-risk-annex-i-products@eudeadlines.eu
DTSTAMP:20260909T011657Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:AI Act: Hochrisiko-Regeln für KI in regulierten Produkten (Maschin
 en\, Medizinprodukte\, Spielzeug\, Aufzüge)
DESCRIPTION:KI\, die Sicherheitsbauteil eines Produkts ist\, das unter die 
 in Anhang I aufgeführten EU-Produktvorschriften fällt (Maschinen\, Mediz
 inprodukte\, Spielzeug\, Aufzüge\, Fahrzeuge usw.)\, muss die Hochrisiko-
 Anforderungen des AI Act im Rahmen der CE-Konformitätsbewertung des Produ
 kts erfüllen.\n\nWer betroffen ist: Hersteller und Importeure physischer 
 Produkte mit KI-Sicherheitsfunktionen sowie deren Softwarelieferanten.\n\n
 Was zu tun ist: Identifizieren Sie Produkte\, in denen KI eine Sicherheits
 funktion übernimmt. Planen Sie\, die Anforderungen des AI Act (Risikomana
 gement\, Daten-Governance\, Protokollierung\, menschliche Aufsicht) in die
  bestehende Konformitätsbewertung und die technischen Unterlagen des Prod
 ukts zu integrieren. Stimmen Sie sich frühzeitig mit notifizierten Stelle
 n ab\, da die Bewertungen zusammengeführt werden.\n\nSanktion: Bis zu 15 
 Mio. € oder 3 % des weltweiten Umsatzes (KMU: der niedrigere Betrag)\n\n
 Hinweis zum Datum: Vom 2027-08-02 verschoben durch den Digital Omnibus zu 
 KI (Verordnung 2026/1744)\n\nStatus: Verschoben\nhttps://eudeadlines.eu/de
 /deadline/ai-act-high-risk-annex-i-products
URL:https://eudeadlines.eu/de/deadline/ai-act-high-risk-annex-i-products
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: Hochrisiko-Regeln für KI in regulierten Produkten (Mas
 chinen\, Medizinprodukte\, Spielzeug\, Aufzüge) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: Hochrisiko-Regeln für KI in regulierten Produkten (Mas
 chinen\, Medizinprodukte\, Spielzeug\, Aufzüge) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR