Tax and compliance calendar 2027 for companies in Lithuania

This calendar lists every deadline that applies to a company in Lithuania in 2027: 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 2027

Date	Where	Regulation	Deadline
1 January 2027	Lithuania	Lithuania minimum wage (MMA)	Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245
10 January 2027	Lithuania	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
12 January 2027	EU-wide	Data Act	Data Act: cloud providers must stop charging switching and data-egress fees
15 January 2027	Lithuania	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
15 January 2027	Lithuania	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
20 January 2027	Lithuania	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
20 January 2027	EU-wide	Machinery Regulation	Machinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software
25 January 2027	Lithuania	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
30 January 2027	Lithuania	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRecurring
31 January 2027	Lithuania	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
31 January 2027	Lithuania	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 quarterRecurring

February 2027

Date	Where	Regulation	Deadline
10 February 2027	Lithuania	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 February 2027	Lithuania	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
15 February 2027	Lithuania	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
15 February 2027	Lithuania	Lithuania GPM (annual report of income paid to individuals)	Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryRecurring
18 February 2027	EU-wide	Battery Regulation	Digital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh
19 February 2027	Lithuania	Lithuania packaging EPR (GPAIS)	Lithuania: annual packaging/product producer report via GPAIS due 19 FebruaryRecurring
20 February 2027	Lithuania	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 February 2027	Lithuania	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
28 February 2027	Lithuania	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring

March 2027

Date	Where	Regulation	Deadline
10 March 2027	Lithuania	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 March 2027	Lithuania	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
15 March 2027	Lithuania	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
15 March 2027	Lithuania	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
20 March 2027	Lithuania	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 March 2027	Lithuania	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
31 March 2027	Lithuania	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring

April 2027

Date	Where	Regulation	Deadline
10 April 2027	Lithuania	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 April 2027	Lithuania	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
15 April 2027	Lithuania	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
20 April 2027	Lithuania	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 April 2027	Lithuania	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
30 April 2027	Lithuania	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
30 April 2027	Lithuania	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRecurring
30 April 2027	Lithuania	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 quarterRecurring

May 2027

Date	Where	Regulation	Deadline
4 May 2027	Lithuania	Lithuania GPM (individual activity annual income tax)	Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027Recurring
4 May 2027	Lithuania	Lithuania VSD/PSD (self-employed social insurance)	Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027Recurring
10 May 2027	Lithuania	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 May 2027	Lithuania	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
15 May 2027	Lithuania	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
20 May 2027	Lithuania	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 May 2027	Lithuania	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
31 May 2027	Lithuania	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
31 May 2027	Lithuania	Lithuania Company Law (Akcinių bendrovių įstatymas)	Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineRecurring

June 2027

Date	Where	Regulation	Deadline
7 June 2027	EU-wide	Pay Transparency Directive	Pay Transparency: first gender pay gap report due for employers with 150+ employees
10 June 2027	Lithuania	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 June 2027	Lithuania	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
15 June 2027	Lithuania	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
15 June 2027	Lithuania	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
15 June 2027	Lithuania	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: annual corporate income tax return (PLN204) due 15 JuneRecurring
20 June 2027	Lithuania	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 June 2027	Lithuania	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
30 June 2027	Lithuania	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
30 June 2027	EU-wide	EUDR	EU Deforestation Regulation: due diligence applies for micro and small enterprises

July 2027

Date	Where	Regulation	Deadline
9 July 2027	EU-wide	Instant Payments Regulation	Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
10 July 2027	Lithuania	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 July 2027	Lithuania	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
15 July 2027	Lithuania	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
20 July 2027	Lithuania	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 July 2027	Lithuania	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
30 July 2027	Lithuania	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRecurring
31 July 2027	Lithuania	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
31 July 2027	Lithuania	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 quarterRecurring

August 2027

Date	Where	Regulation	Deadline
2 August 2027	EU-wide	EU AI Act	AI Act: GPAI models placed on the market before August 2025 must comply
10 August 2027	Lithuania	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 August 2027	Lithuania	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
15 August 2027	Lithuania	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
18 August 2027	EU-wide	Battery Regulation	Battery Regulation: supply-chain due diligence obligations apply
20 August 2027	Lithuania	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 August 2027	Lithuania	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
31 August 2027	Lithuania	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring

September 2027

Date	Where	Regulation	Deadline
10 September 2027	Lithuania	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 September 2027	Lithuania	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
15 September 2027	Lithuania	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
15 September 2027	Lithuania	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
20 September 2027	Lithuania	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 September 2027	Lithuania	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
30 September 2027	Lithuania	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
30 September 2027	EU-wide	CBAM	CBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers
30 September 2027	EU-wide	DAC8	DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)

October 2027

Date	Where	Regulation	Deadline
10 October 2027	Lithuania	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 October 2027	Lithuania	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
15 October 2027	Lithuania	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
20 October 2027	Lithuania	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 October 2027	Lithuania	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
30 October 2027	Lithuania	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRecurring
31 October 2027	Lithuania	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
31 October 2027	Lithuania	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 quarterRecurring

November 2027

Date	Where	Regulation	Deadline
10 November 2027	Lithuania	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 November 2027	Lithuania	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
15 November 2027	Lithuania	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
20 November 2027	Lithuania	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 November 2027	Lithuania	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
30 November 2027	Lithuania	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring

December 2027

Date	Where	Regulation	Deadline
2 December 2027	EU-wide	EU AI Act	AI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)
10 December 2027	Lithuania	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
11 December 2027	EU-wide	Cyber Resilience Act	CRA: full application – secure-by-design requirements, conformity assessment and CE marking for software and connected products
14 December 2027	EU-wide	Forced Labour Regulation	Forced Labour Regulation: ban on placing, selling or exporting products made with forced labour
15 December 2027	Lithuania	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
15 December 2027	Lithuania	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
15 December 2027	Lithuania	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
20 December 2027	Lithuania	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
24 December 2027	EU-wide	eIDAS 2	EU Digital Identity Wallet: regulated private services must accept the wallet for strong customer identification
25 December 2027	Lithuania	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
31 December 2027	Lithuania	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
31 December 2027	EU-wide	Ecodesign (ESPR)	ESPR: first product-specific ecodesign and Digital Product Passport rules (iron & steel, textiles, tyres, aluminium)
31 December 2027	EU-wide	Late Payment Regulation	Proposed EU Late Payment Regulation: 30-day maximum payment terms in B2B transactions

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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