Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 1 May
Date note: 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.
Every year in May, due by the 1st. · Due 1 May for the preceding calendar year's individual-activity income; shifts to the next business day when 1 May falls on a weekend or public holiday. Applies only to individuals with an individual activity certificate, not to those on the simplified verslo liudijimas (business certificate) regime.
What changes
A resident individual carrying out individual activity under an individual activity certificate (individuali veikla, distinct from the simplified verslo liudijimas regime) must file an annual personal income tax return (GPM311) declaring income and allowable expenses from that activity, and pay any income tax due, by 1 May of the following year.
Who is affected
Self-employed individuals in Lithuania operating under an individual activity certificate, such as an outsourced accountant working as a sole trader (P3-type profile).
Sizes: micro · Sectors: All sectors
What to do
Prepare the annual GPM311 declaration covering the previous calendar year's individual-activity income and expenses, submit it via VMI's e-declaration system (EDS), and pay any tax due by 1 May (or the next business day if 1 May is a weekend/holiday).
Next occurrences
Penalty
Late-payment interest and possible fines for late or inaccurate declarations under the Law on Tax Administration.
Sources
- VMI - GPM forms (GPM311) (www.vmi.lt)
- e-seimas - Gyventojų pajamų mokesčio įstatymas (e-seimas.lrs.lt)
Last verified 8 September 2026. Informational only, not legal advice.