Upcoming EU compliance deadlines (Lithuania, small)

TodayLithuania: VAT (PVM) return (FR0600) and payment due by the 25th
25 October 2026 · Lithuania PVM (VAT) return
6 daysLithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarter
31 October 2026 · Lithuania VAT (EU One-Stop-Shop scheme)
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 daysAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
2 December 2026 · EU AI Act
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)
60 daysEU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
24 December 2026 · eIDAS 2
68 daysLithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245
1 January 2027 · Lithuania minimum wage (MMA)