This profile assumes a small company (fewer than 50 staff, up to €10 million turnover) that already employs staff, so it includes obligations tied to payroll and the workplace alongside the usual tax and reporting calendar. It also picks up EU-wide rules, such as NIS2 or the AI Act, that apply once a company reaches this size or operates in a covered sector. If your headcount or turnover is different, or you have no employees at all, a different profile will match more closely.
This page assumes a specific starting profile: small company with employees, in Lithuania. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.
Refine your exact profile on the home page
Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Details →Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Directive (EU) 2024/2831 must be transposed by 2 December 2026. Digital labour platforms face a rebuttable presumption that their workers are employees where the platform controls the work, must be transparent about automated monitoring and decision systems, keep humans in the loop for decisions like account suspension, and may not process certain personal data (emotions, private chats).
Details →Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Details →Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Lithuania's minimum monthly wage (MMA) will rise to €1,245 from 1 January 2027 (from €1,153 in 2026), with the minimum hourly rate (MVA) rising to €7.61, per a Government resolution adopted 1 July 2026.
Details →Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →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.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Details →Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Lithuanian public and private limited companies (AB/UAB) must hold the annual shareholders' meeting approving the annual financial statements AND file the approved set (plus management report and, where required, auditor's/sustainability-assurance opinion) with the Centre of Registers' Legal Entities Register (JAR) within a single combined 5-month window from financial year end.
Details →Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Details →Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →Every Lithuanian company liable to corporate income tax must file its annual CIT return (PLN204 or the applicable variant) and settle any balance due by the 15th day of the 6th month after the tax period ends - 15 June for a standard calendar-year tax period - via VMI's electronic declaration system (EDS).
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Details →Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Details →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Details →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Details →