What a small company with employees must file in Lithuania in 2026

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

Next 12 months

DateRegulationDeadline
Lithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
Lithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
Lithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
Lithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
Lithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
Lithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
Lithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
Platform Work DirectivePlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
Lithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
Lithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
Lithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
Lithuania minimum wage (MMA)Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245
Lithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
Lithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
Lithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
Lithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
Lithuania GPM (annual report of income paid to individuals)Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryRecurring
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
Lithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
Lithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
Lithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
Lithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
Lithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
Lithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
Lithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
Lithuania Company Law (Akcinių bendrovių įstatymas)Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineRecurring
Lithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRecurring
Lithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
Lithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
Lithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: annual corporate income tax return (PLN204) due 15 JuneRecurring
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
Lithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
Lithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring
Lithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRecurring
Lithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRecurring
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRecurring
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRecurring

See the full 2026 calendar in Lithuania · All calendars