Lithuania: monthly income tax declaration (GPM313) due by the 15th
Jeden Monat, fällig bis zum 15. · Only applies to months in which the company paid salary, board member fees or other GPM-reportable income; a month with no such payments needs no GPM313. The 15th is the filing deadline; the tax payment deadline within the month depends on when the payment itself was made (by the 15th for payments up to the 15th, by month-end for later payments).
Was sich ändert
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.
Wer betroffen ist
Every Lithuania-registered company that pays salary, board member remuneration or other GPM-reportable income in a given month, including a single-person UAB/MB paying its own director/board member fee; a month with no such payments needs no GPM313.
Größen: kleinst, klein, mittel, groß · Branchen: Alle Branchen · Gilt, wenn: Wir beschäftigen Mitarbeitende
Was zu tun ist
Withhold GPM on payments made in the month, then file GPM313 electronically via VMI's EDS by the 15th of the following month. Pay the tax withheld by the 15th of the same month for payments made on or before the 15th, and by the last day of that month for payments made after the 15th.
Nächste Termine
Sanktion
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).
Quellen
- VMI – Mėnesinė pajamų deklaracija GPM313 (filing deadline: 15th of following month) (www.vmi.lt)
- VMI – Kokie yra deklaracijų pateikimo ir pajamų mokesčio sumokėjimo terminai? (payment-timing rules) (www.vmi.lt)
- VMI – 139 straipsnis. Baudos už mokesčių įstatymų pažeidimus (Law on Tax Administration, Art. 139 fine range) (www.vmi.lt)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.