What a self-employed accountant must file in Lithuania in 2026

This profile assumes a self-employed professional providing accounting or bookkeeping services, without employees, so it focuses on the tax and reporting calendar that applies to sole traders and small professional-services providers, plus any anti-money-laundering duties that apply to accountants specifically. It leaves out obligations tied to employing staff or operating in other sectors. If you run your practice through a company, or you also employ staff, check the company profiles instead.

This page assumes a specific starting profile: self-employed accountant, 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
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
30 September 2026	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
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
31 October 2026	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-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
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
30 November 2026	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
2 December 2026	EU AI Act	AI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
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
31 December 2026	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
12 January 2027	Data Act	Data Act: cloud providers must stop charging switching and data-egress fees
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
31 January 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-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
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
28 February 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
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
31 March 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
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 PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-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
4 May 2027	Lithuania GPM (individual activity annual income tax)	Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027Recurring
4 May 2027	Lithuania VSD/PSD (self-employed social insurance)	Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027Recurring
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 PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
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
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	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring
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.)
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
31 July 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-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
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
31 August 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRecurring

See the full 2026 calendar in Lithuania · All calendars