Lithuania GPM (individual activity annual income tax)

Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 1 May

Gemini candidate audit (2026-09-08), confidence: likely. VMI's own forms listing confirms GPM311 is a real annual declaration form for individual-activity income tax. 1 May 2027 falls on a Saturday and is also a public holiday in Lithuania, so the practical deadline for that year is expected to shift to the next business day -- verify the exact date each year via VMI.

Nächster Termin: 1. Mai 2027danach 1. Mai 2028, 1. Mai 2029

Self-employed individuals in Lithuania operating under an individual activity certificate, such as an outsourced accountant working as a sole trader (P3-type profile).