Upcoming EU compliance deadlines (Lithuania, small)

TodayLithuania: VAT (PVM) return (FR0600) and payment due by the 25th
25 October 2026 · Lithuania PVM (VAT) return
21 daysLithuania: monthly income tax declaration (GPM313) due by the 15th
15 November 2026 · Lithuania GPM (personal income tax) monthly declaration
21 daysLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th
15 November 2026 · Lithuania Sodra employer report and social insurance contributions
26 daysLithuania: i.SAF VAT invoice register submission due by the 20th
20 November 2026 · Lithuania i.SAF VAT invoice register
38 daysPlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
2 December 2026 · Platform Work Directive
51 daysLithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th
15 December 2026 · Lithuania corporate income tax (Pelno mokesčio įstatymas)
68 daysLithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245
1 January 2027 · Lithuania minimum wage (MMA)
113 daysLithuania: annual report of income paid to individuals (GPM312), due 15 February
15 February 2027 · Lithuania GPM (annual report of income paid to individuals)
218 daysLithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadline
31 May 2027 · Lithuania Company Law (Akcinių bendrovių įstatymas)
233 daysLithuania: annual corporate income tax return (PLN204) due 15 June
15 June 2027 · Lithuania corporate income tax (Pelno mokesčio įstatymas)