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Was ein kleines Unternehmen mit Mitarbeitenden in Litauen im Jahr 2026 einreichen muss

Dieses Profil geht von einem kleinen Unternehmen (weniger als 50 Beschäftigte, bis zu 10 Mio. € Umsatz) aus, das bereits Mitarbeitende beschäftigt, und umfasst daher Pflichten rund um Lohnabrechnung und Arbeitsplatz zusätzlich zum üblichen Steuer- und Meldekalender. Es berücksichtigt außerdem EU-weite Regelungen wie NIS2 oder den AI Act, die ab dieser Unternehmensgröße oder in erfassten Branchen gelten. Weichen Ihre Mitarbeiterzahl oder Ihr Umsatz ab, oder beschäftigen Sie gar keine Mitarbeitenden, passt ein anderes Profil besser.

Diese Seite geht von einem bestimmten Ausgangsprofil aus: kleines Unternehmen mit Mitarbeitenden, in Litauen. Das ist ein Ausgangspunkt, keine maßgeschneiderte Beratung - Ihre tatsächlichen Pflichten hängen von Ihrer genauen Branche, Ihrem Umsatz und Ihrer Arbeitsweise ab.

Verfeinern Sie Ihr genaues Profil auf der Startseite

Nächste 12 Monate

Datum	Rechtsakt	Frist
15. September 2026	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thWiederkehrend
15. September 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. September 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. September 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. September 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
15. Oktober 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Oktober 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. Oktober 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Oktober 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
15. November 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. November 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. November 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. November 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
2. Dezember 2026	Platform Work Directive	Plattformarbeitsrichtlinie: Beschäftigungsvermutung und Regeln zum algorithmischen Management müssen national gelten
15. Dezember 2026	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thWiederkehrend
15. Dezember 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Dezember 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. Dezember 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Dezember 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
1. Januar 2027	Lithuania minimum wage (MMA)	Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245
15. Januar 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Januar 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. Januar 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Januar 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
15. Februar 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Februar 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
15. Februar 2027	Lithuania GPM (annual report of income paid to individuals)	Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryWiederkehrend
20. Februar 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Februar 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
15. März 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thWiederkehrend
15. März 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. März 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. März 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. März 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
15. April 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. April 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. April 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. April 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
15. Mai 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Mai 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. Mai 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Mai 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
31. Mai 2027	Lithuania Company Law (Akcinių bendrovių įstatymas)	Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineWiederkehrend
15. Juni 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thWiederkehrend
15. Juni 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Juni 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
15. Juni 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: annual corporate income tax return (PLN204) due 15 JuneWiederkehrend
20. Juni 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Juni 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
15. Juli 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. Juli 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. Juli 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. Juli 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend
15. August 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thWiederkehrend
15. August 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thWiederkehrend
20. August 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thWiederkehrend
25. August 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thWiederkehrend

Den vollständigen Kalender 2026 in Litauen ansehen · Alle Kalender