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Steuer- und Compliance-Kalender 2028 für Unternehmen in Litauen

Dieser Kalender listet jede Frist auf, die 2028 für ein Unternehmen in Litauen gilt: nationale Steuer- und Meldepflichten zusammen mit EU-weiten Regelungen - etwa dem AI Act, NIS2 und dem Cyber Resilience Act -, die in der gesamten EU gelten.

Wiederkehrende Pflichten - monatliche USt-Voranmeldungen, vierteljährliche Meldungen, Jahresberichte - werden anhand der auf der jeweiligen Fristenseite angegebenen Regel auf ihre einzelnen Fälligkeitstermine im Jahr aufgeschlüsselt. Dieser Kalender verschiebt keine Termine, die auf ein Wochenende oder einen Feiertag fallen; prüfen Sie für den genauen Abgabetermin immer die verlinkte offizielle Quelle.

Daten zuletzt geprüft am 8. September 2026. Die bei jeder Frist genannte Quelle ansehen

Im Kalender abonnieren (ICS)ICS herunterladen

Januar 2028

Datum	Wo	Rechtsakt	Frist
1. Januar 2028	EU-weit	CSRD	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
1. Januar 2028	Litauen	Lithuania e-invoicing	Lithuania: mandatory domestic B2B e-invoicing remains an unofficial expectation, not an adopted or announced plan
10. Januar 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thWiederkehrend
15. Januar 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Januar 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. Januar 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Januar 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
30. Januar 2028	Litauen	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endWiederkehrend
31. Januar 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endWiederkehrend
31. Januar 2028	Litauen	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 quarterWiederkehrend

Februar 2028

Datum	Wo	Rechtsakt	Frist
10. Februar 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thWiederkehrend
15. Februar 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Februar 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
15. Februar 2028	Litauen	Lithuania GPM (annual report of income paid to individuals)	Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryWiederkehrend
19. Februar 2028	Litauen	Lithuania packaging EPR (GPAIS)	Lithuania: annual packaging/product producer report via GPAIS due 19 FebruaryWiederkehrend
20. Februar 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Februar 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
29. Februar 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endWiederkehrend

März 2028

Datum	Wo	Rechtsakt	Frist
10. März 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thWiederkehrend
15. März 2028	Litauen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thWiederkehrend
15. März 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. März 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. März 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. März 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
31. März 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endWiederkehrend

April 2028

Datum	Wo	Rechtsakt	Frist
10. April 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thWiederkehrend
15. April 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. April 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. April 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. April 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
30. April 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endWiederkehrend
30. April 2028	Litauen	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endWiederkehrend
30. April 2028	Litauen	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 quarterWiederkehrend

Mai 2028

Datum	Wo	Rechtsakt	Frist
4. Mai 2028	Litauen	Lithuania GPM (individual activity annual income tax)	Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027Wiederkehrend
4. Mai 2028	Litauen	Lithuania VSD/PSD (self-employed social insurance)	Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027Wiederkehrend
10. Mai 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thWiederkehrend
15. Mai 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Mai 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. Mai 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Mai 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
31. Mai 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endWiederkehrend
31. Mai 2028	Litauen	Lithuania Company Law (Akcinių bendrovių įstatymas)	Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineWiederkehrend

Juni 2028

Datum	Wo	Rechtsakt	Frist
10. Juni 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thWiederkehrend
15. Juni 2028	Litauen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thWiederkehrend
15. Juni 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Juni 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
15. Juni 2028	Litauen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: annual corporate income tax return (PLN204) due 15 JuneWiederkehrend
20. Juni 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Juni 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
30. Juni 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endWiederkehrend

Juli 2028

Datum	Wo	Rechtsakt	Frist
1. Juli 2028	EU-weit	ViDA	ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzeitvermietung und Personenbeförderung; einzige Mehrwertsteuerregistrierung
10. Juli 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thWiederkehrend
15. Juli 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Juli 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. Juli 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Juli 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
30. Juli 2028	Litauen	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endWiederkehrend
31. Juli 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endWiederkehrend
31. Juli 2028	Litauen	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 quarterWiederkehrend

August 2028

Datum	Wo	Rechtsakt	Frist
2. August 2028	EU-weit	EU AI Act	AI Act: Hochrisiko-Regeln für KI in regulierten Produkten (Maschinen, Medizinprodukte, Spielzeug, Aufzüge)
10. August 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thWiederkehrend
15. August 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. August 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. August 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. August 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
31. August 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endWiederkehrend

September 2028

Datum	Wo	Rechtsakt	Frist
10. September 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thWiederkehrend
15. September 2028	Litauen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thWiederkehrend
15. September 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. September 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. September 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. September 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
30. September 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endWiederkehrend

Oktober 2028

Datum	Wo	Rechtsakt	Frist
10. Oktober 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thWiederkehrend
15. Oktober 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Oktober 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. Oktober 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Oktober 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
30. Oktober 2028	Litauen	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endWiederkehrend
31. Oktober 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endWiederkehrend
31. Oktober 2028	Litauen	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 quarterWiederkehrend

November 2028

Datum	Wo	Rechtsakt	Frist
10. November 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thWiederkehrend
15. November 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. November 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. November 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. November 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
30. November 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endWiederkehrend

Dezember 2028

Datum	Wo	Rechtsakt	Frist
10. Dezember 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thWiederkehrend
15. Dezember 2028	Litauen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thWiederkehrend
15. Dezember 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Dezember 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. Dezember 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Dezember 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
31. Dezember 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endWiederkehrend

Häufig gestellte Fragen

Enthält dieser Kalender auch EU-weite Pflichten, oder nur nationale?

Beides. Er vereint alle nationalen Fristen für dieses Land mit EU-weiten Regelungen - etwa dem AI Act oder NIS2 -, die unabhängig vom Land für Unternehmen hier gelten.

Wie werden wiederkehrende Fristen wie monatliche USt-Voranmeldungen dargestellt?

Jede wiederkehrende Pflicht (eine monatliche USt-Voranmeldung, eine vierteljährliche Meldung) wird anhand der auf ihrer eigenen Fristenseite veröffentlichten Wiederholungsregel auf ihren tatsächlichen Fälligkeitstermin für jeden Monat, jedes Quartal oder jedes Jahr, in dem sie gilt, aufgeschlüsselt.

Wie aktuell ist dieser Kalender?

Jeder Eintrag verlinkt auf seine offizielle Quelle und zeigt ein Datum der letzten Prüfung. Termine können sich verschieben - prüfen Sie daher immer die offizielle Quelle, bevor Sie sich auf einen Termin verlassen.

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