Lithuania: annual report of income paid to individuals (GPM312), due 15 February
Date note: Re-verified 2026-09-09: confirmed via VMI's own "GPM312 pildymo tvarka" guidance PDF and multiple vmi.lt pages, all stating the annual GPM312 declaration is due "iki kitų metų vasario 15 dienos" (by 15 February of the following year), matching the existing date.
Every year in February, due by the 15th. · Due 15 February for the preceding calendar year's payments to individuals.
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What changes
Employers and other payers of income to individuals in Lithuania must file an annual information return (GPM312) summarising all A-class and B-class income paid to natural persons during the calendar year, separate from the monthly GPM313 withholding declarations.
Who is affected
Lithuanian companies that paid any salary, board fees, dividends, or other reportable income to individuals during the year -- effectively any company with employees or that made payments to natural persons (both P1 and P2-type profiles).
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We employ staff
What to do
Compile the annual summary of income paid to individuals during the previous calendar year and file the GPM312 return with VMI via EDS by 15 February.
Next occurrences
Penalty
Late-filing fines and interest under the Law on Tax Administration.
Sources
- e-seimas - Gyventojų pajamų mokesčio įstatymas (e-seimas.lrs.lt)
- VMI - Pajamos / išmokos ir jų deklaravimas (www.vmi.lt)
Last verified 1 October 2026. Informational only, not legal advice.