Anstehende EU-Compliance-Fristen
(Litauen, klein)
6 Tage
Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th
15. September 2026 · Lithuania corporate income tax (Pelno mokesčio įstatymas)
6 Tage
Lithuania: monthly income tax declaration (GPM313) due by the 15th
15. September 2026 · Lithuania GPM (personal income tax) monthly declaration
6 Tage
Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th
15. September 2026 · Lithuania Sodra employer report and social insurance contributions
11 Tage
Lithuania: i.SAF VAT invoice register submission due by the 20th
20. September 2026 · Lithuania i.SAF VAT invoice register
16 Tage
Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th
25. September 2026 · Lithuania PVM (VAT) return
84 Tage
Plattformarbeitsrichtlinie: Beschäftigungsvermutung und Regeln zum algorithmischen Management müssen national gelten
2. Dezember 2026 · Platform Work Directive
114 Tage
Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245
1. Januar 2027 · Lithuania minimum wage (MMA)
159 Tage
Lithuania: annual report of income paid to individuals (GPM312), due 15 February
15. Februar 2027 · Lithuania GPM (annual report of income paid to individuals)
264 Tage
Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadline
31. Mai 2027 · Lithuania Company Law (Akcinių bendrovių įstatymas)
279 Tage
Lithuania: annual corporate income tax return (PLN204) due 15 June
15. Juni 2027 · Lithuania corporate income tax (Pelno mokesčio įstatymas)
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