EU Deadline Radar

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 8 September 2026. See the source cited on each deadline

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January 2026

DateWhereRegulationDeadline
LithuaniaLithuania minimum wage (MMA)Lithuania: 2026 minimum monthly wage (MMA) confirmed at €1,153
LithuaniaLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: standard CIT rate for small entities rises from 5% to 7%

April 2026

DateWhereRegulationDeadline
LithuaniaNIS2Lithuania NIS2: in-scope cybersecurity subjects must implement organisational measures within 12 months of registration

June 2026

DateWhereRegulationDeadline
EU-widePay Transparency DirectivePay Transparency: baseline duties (pay ranges, no salary-history questions, right to pay information) apply to every employer

July 2026

DateWhereRegulationDeadline
EU-wideEU Customs ReformRemoval of the €150 customs duty-exemption threshold: transitional flat-rate duty on low-value parcels
EU-wideCosmetics RegulationCosmetics: expanded fragrance-allergen labelling (26 to 80+ allergens) mandatory on new products
EU-wideRight to RepairRight to Repair Directive applies: manufacturers must repair on request; repaired goods get 12 extra months of guarantee

August 2026

DateWhereRegulationDeadline
EU-wideEU AI ActAI Act: chatbot, deepfake and AI-content transparency rules (Art. 50) apply; national enforcement starts
EU-widePPWRPackaging and Packaging Waste Regulation: core obligations apply (minimisation, PFAS ban in food packaging, conformity documentation, EPR registration)

September 2026

DateWhereRegulationDeadline
LithuaniaLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
EU-wideCyber Resilience ActCRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRT
EU-wideData ActData Act: new connected products must be designed for user data access (access by design)
LithuaniaLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
LithuaniaLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
LithuaniaLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
LithuaniaLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
LithuaniaLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
EU-wideEmpowering Consumers for the Green Transition DirectiveEmpowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies
LithuaniaLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring

October 2026

DateWhereRegulationDeadline
LithuaniaLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
LithuaniaLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
LithuaniaLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
LithuaniaLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
LithuaniaLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
LithuaniaLithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRecurring
LithuaniaLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
LithuaniaLithuania VAT (EU One-Stop-Shop scheme)Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterRecurring

November 2026

DateWhereRegulationDeadline
LithuaniaLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
LithuaniaLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
LithuaniaLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
LithuaniaLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
LithuaniaLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
LithuaniaLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring

December 2026

DateWhereRegulationDeadline
EU-wideEU AI ActAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
EU-widePlatform Work DirectivePlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
EU-wideProduct Liability DirectiveNew Product Liability Directive applies: strict liability extends to software, AI and digital services
LithuaniaLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
LithuaniaLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
LithuaniaLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
LithuaniaLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
LithuaniaLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
EU-wideeIDAS 2EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
LithuaniaLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
EU-wideEUDREU Deforestation Regulation: due diligence applies for large and medium operators and traders
LithuaniaLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring

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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