Lithuania: 2026 minimum monthly wage (MMA) confirmed at €1,153
Lithuania's minimum monthly wage (MMA) for full-time work is €1,153 from 1 January 2026, with a minimum hourly rate (MVA) of €7.05.
Details →Tax and compliance calendar 2026 for companies in Lithuania
This calendar lists every deadline that applies to a company in Lithuania in 2026: national tax and reporting duties alongside EU-wide regulations - such as the AI Act, NIS2 and the Cyber Resilience Act - that apply across the whole EU.
Recurring obligations - monthly VAT returns, quarterly filings, annual reports - are expanded into their individual due dates for the year using the rule shown on each deadline's own page. This calendar does not shift dates that fall on a weekend or public holiday; always check the linked official source for the exact filing deadline.
Data last verified 9 September 2026. See the source cited on each deadline
January 2026
Lithuania: standard CIT rate for small entities rises from 5% to 7%
Lithuania raised the reduced corporate income tax rate that applies to small entities (smulkieji vienetai, tax-period income up to €300,000) from 5% to 7%, effective for tax periods starting in 2026, while the temporary 0% rate for a qualifying entity's first two tax periods continues unchanged.
Details →April 2026
| Date | Where | Regulation | Deadline |
|---|---|---|---|
| Lithuania | NIS2 | Lithuania NIS2: in-scope cybersecurity subjects must implement organisational measures within 12 months of registration |
Lithuania NIS2: in-scope cybersecurity subjects must implement organisational measures within 12 months of registration
Lithuania's amended Cybersecurity Law transposes NIS2, requiring essential and important entities across roughly 18 critical sectors to register with the National Cyber Security Centre (NKSC) and then implement organisational cybersecurity measures within 12 months and technical measures within 24 months of registration.
Details →June 2026
| Date | Where | Regulation | Deadline |
|---|---|---|---|
| EU-wide | Pay Transparency Directive | Pay Transparency: baseline duties (pay ranges, no salary-history questions, right to pay information) apply to every employer |
Pay Transparency: baseline duties (pay ranges, no salary-history questions, right to pay information) apply to every employer
Directive (EU) 2023/970 requires every employer in the EU, whatever its size, to give job applicants the initial pay or pay range for the role before the interview or in the job ad, and bans asking applicants about their pay history. Workers also get the right to ask, in writing, for their own pay level and the average pay level by sex for people doing the same or equal-value work.
Details →July 2026
Removal of the €150 customs duty-exemption threshold: transitional flat-rate duty on low-value parcels
Until mid-2026, parcels worth up to €150 sent to EU consumers from outside the EU were exempt from customs duty (VAT has already been due on them since 2021). Council Regulation (EU) 2026/382 removed that exemption and, from 1 July 2026, applies a flat transitional duty of €3 per item to such low-value consignments, ahead of full ad-valorem tariffs once the EU Customs Data Hub is operational (targeted around mid-2028).
Details →Cosmetics: expanded fragrance-allergen labelling (26 to 80+ allergens) mandatory on new products
The Cosmetic Products Regulation's list of fragrance allergens that must be individually named on the label grows from about 26 to more than 80 substances, whenever present above 0.001% in leave-on products or 0.01% in rinse-off products. New cosmetic products placed on the market from 31 July 2026 must use the expanded list; stock already on the market before that date can still be sold until 31 July 2028.
Details →Right to Repair Directive applies: manufacturers must repair on request; repaired goods get 12 extra months of guarantee
Directive (EU) 2024/1799 applies nationally from 31 July 2026. Manufacturers of products with EU repairability requirements (washing machines, fridges, dishwashers, vacuum cleaners, displays, phones, tablets, servers, e-bike batteries) must repair them at a reasonable price and time even outside the legal guarantee. When a consumer chooses repair under the guarantee, the guarantee is extended by 12 months. Sellers must offer repair when it is not more expensive than replacement.
Details →August 2026
AI Act: chatbot, deepfake and AI-content transparency rules (Art. 50) apply; national enforcement starts
Users must be told when they interact with an AI system (chatbots, voice bots). AI-generated or manipulated images, audio, video and text must be marked in a machine-readable way, and deepfakes must be labelled. Since the same date national authorities can fine companies for most AI Act breaches.
Details →Packaging and Packaging Waste Regulation: core obligations apply (minimisation, PFAS ban in food packaging, conformity documentation, EPR registration)
Regulation (EU) 2025/40 applies directly in all Member States. Packaging must be minimised (e-commerce parcels max 40% empty space), food-contact packaging with PFAS above limits is banned, every packaging type needs a conformity assessment and technical documentation, and producers must register for extended producer responsibility in each country where they place packaged goods. Further deadlines follow (harmonised labels 2028, recycled-content minimums 2030).
Details →September 2026
Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10th
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →CRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRT
Manufacturers of products with digital elements (hardware and software, including SaaS-connected devices and standalone apps) must report actively exploited vulnerabilities and severe security incidents through ENISA's single reporting platform: early warning within 24 hours, full notification within 72 hours, final report within 14 days (vulnerabilities) or one month (incidents). It applies to products already on the market.
Details →Data Act: new connected products must be designed for user data access (access by design)
Connected products (IoT devices, machines, vehicles, smart appliances) placed on the market from this date must be built so that the data they generate is easily, securely and free of charge accessible to the user, directly on the device where feasible. Since September 2025 users can already request their data and share it with third parties, and pre-contract information about generated data is mandatory.
Details →Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th
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 income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Details →Lithuania: monthly income tax declaration (GPM313) due by the 15th
Employers and other payers of income subject to Lithuanian personal 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 withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →Lithuania: i.SAF VAT invoice register submission due by the 20th
VAT-registered legal entities with a monthly VAT tax period must 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 period, even when no invoices were issued or received (an empty register must still be submitted).
Details →Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th
VAT-registered businesses in Lithuania with a monthly tax period 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 Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Empowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies
Directive (EU) 2024/825 amends EU consumer-protection law (the Unfair Commercial Practices Directive and the Consumer Rights Directive) to ban generic environmental claims not backed by recognised excellent environmental performance (e.g. 'climate neutral', 'eco-friendly', 'green' used without substantiation), bans claims based purely on carbon-offsetting, and requires sustainability labels to come from a certification scheme or a public authority rather than being self-created. It also bans planned-obsolescence practices and requires clearer product durability/reparability information.
Details →Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Details →October 2026
Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10th
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →Lithuania: monthly income tax declaration (GPM313) due by the 15th
Employers and other payers of income subject to Lithuanian personal 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 withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →Lithuania: i.SAF VAT invoice register submission due by the 20th
VAT-registered legal entities with a monthly VAT tax period must 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 period, even when no invoices were issued or received (an empty register must still be submitted).
Details →Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th
VAT-registered businesses in Lithuania with a monthly tax period 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 Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-end
Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report quarterly through GPAIS, the state's unified products/packaging/waste accounting information system: a quarterly summary is auto-generated 29 days after each quarter ends and must be confirmed by the 30th day after quarter-end.
Details →Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Details →Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarter
Businesses established in Lithuania that are voluntarily registered for the EU One-Stop-Shop (OSS) scheme must file a single quarterly VAT 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 OSS portal by the last day of the month following each calendar quarter.
Details →November 2026
Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10th
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →Lithuania: monthly income tax declaration (GPM313) due by the 15th
Employers and other payers of income subject to Lithuanian personal 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 withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →Lithuania: i.SAF VAT invoice register submission due by the 20th
VAT-registered legal entities with a monthly VAT tax period must 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 period, even when no invoices were issued or received (an empty register must still be submitted).
Details →Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th
VAT-registered businesses in Lithuania with a monthly tax period 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 Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Details →December 2026
AI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
Generative AI systems that were already on the market before 2 August 2026 get until 2 December 2026 to implement machine-readable marking and detection of AI-generated output. From the same date AI systems built to generate non-consensual intimate or sexual imagery are prohibited outright.
Details →Platform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
Directive (EU) 2024/2831 must be transposed by 2 December 2026. Digital labour platforms face a rebuttable presumption that their workers are employees where the platform controls the work, must be transparent about automated monitoring and decision systems, keep humans in the loop for decisions like account suspension, and may not process certain personal data (emotions, private chats).
Details →New Product Liability Directive applies: strict liability extends to software, AI and digital services
Directive (EU) 2024/2853 must be transposed by 9 December 2026 and applies to products placed on the market after that date. Software (including SaaS and AI), digital manufacturing files and related services count as products; missing security updates can make a product defective. Courts can order disclosure of evidence and presume defectiveness in complex cases. Free open-source software outside commercial activity is excluded.
Details →Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10th
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Details →Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th
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 income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Details →Lithuania: monthly income tax declaration (GPM313) due by the 15th
Employers and other payers of income subject to Lithuanian personal 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 withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →Lithuania: i.SAF VAT invoice register submission due by the 20th
VAT-registered legal entities with a monthly VAT tax period must 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 period, even when no invoices were issued or received (an empty register must still be submitted).
Details →EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
Each EU country must provide at least one certified EU Digital Identity Wallet so citizens and businesses can identify themselves, sign documents with qualified e-signatures and share verified attributes (company registration, licences) across the EU. Public administrations must accept it for online services.
Details →Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th
VAT-registered businesses in Lithuania with a monthly tax period 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 Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →EU Deforestation Regulation: due diligence applies for large and medium operators and traders
Companies placing cattle, cocoa, coffee, palm oil, rubber, soy or wood (and derived products such as furniture, paper, leather, chocolate, tyres) on the EU market or exporting them must prove the goods are deforestation-free and legally produced, with geolocation of plots, and file a due diligence statement in the EU information system.
Details →Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Details →Frequently asked questions
Does this calendar include EU-wide obligations, or only national ones?
Both. It combines every national deadline for this country with EU-wide regulations - such as the AI Act or NIS2 - that apply to companies here regardless of country.
How are recurring deadlines like monthly VAT returns shown?
Each recurring obligation (a monthly VAT return, a quarterly filing) is expanded into its actual due date for every month, quarter or year it applies, using the recurrence rule published on its own deadline page.
How current is this calendar?
Every entry links to its official source and shows a last-verified date. Dates can move, so always confirm against the official source before relying on one.
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