What an e-commerce importer must file in Lithuania in 2026

This profile assumes a small company that sells online and imports goods into the EU, so it adds the obligations that come with cross-border online sales - customs and import duties, packaging and extended-producer-responsibility fees, consumer rules for online sellers - on top of the standard tax calendar. It also includes EU-wide e-commerce and product rules, such as CE marking or battery regulations, where they apply. Sell only domestically, or manufacture rather than import, and your actual list will look different.

This page assumes a specific starting profile: e-commerce importer, 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

Next 12 months

Date	Regulation	Deadline
10 September 2026	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 September 2026	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
20 September 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 September 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
27 September 2026	Empowering Consumers for the Green Transition Directive	Empowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies
10 October 2026	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
20 October 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 October 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
30 October 2026	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRecurring
31 October 2026	Lithuania VAT (EU One-Stop-Shop scheme)	Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterRecurring
10 November 2026	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
20 November 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 November 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
9 December 2026	Product Liability Directive	New Product Liability Directive applies: strict liability extends to software, AI and digital services
10 December 2026	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 December 2026	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
20 December 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
24 December 2026	eIDAS 2	EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
25 December 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
10 January 2027	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
20 January 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 January 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
30 January 2027	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRecurring
31 January 2027	Lithuania VAT (EU One-Stop-Shop scheme)	Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterRecurring
10 February 2027	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
19 February 2027	Lithuania packaging EPR (GPAIS)	Lithuania: annual packaging/product producer report via GPAIS due 19 FebruaryRecurring
20 February 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 February 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
10 March 2027	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 March 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
20 March 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 March 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
10 April 2027	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
20 April 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 April 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
30 April 2027	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRecurring
30 April 2027	Lithuania VAT (EU One-Stop-Shop scheme)	Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterRecurring
10 May 2027	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
20 May 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 May 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
31 May 2027	Lithuania Company Law (Akcinių bendrovių įstatymas)	Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineRecurring
10 June 2027	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
15 June 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
15 June 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: annual corporate income tax return (PLN204) due 15 JuneRecurring
20 June 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 June 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
30 June 2027	EUDR	EU Deforestation Regulation: due diligence applies for micro and small enterprises
9 July 2027	Instant Payments Regulation	Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
10 July 2027	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
20 July 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 July 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
30 July 2027	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRecurring
31 July 2027	Lithuania VAT (EU One-Stop-Shop scheme)	Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterRecurring
10 August 2027	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRecurring
20 August 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRecurring
25 August 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring

See the full 2026 calendar in Lithuania · All calendars