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Calendrier fiscal et de conformité 2027 pour les entreprises en Lituanie

Ce calendrier répertorie toutes les échéances applicables à une entreprise en Lituanie en 2027 : obligations fiscales et déclaratives nationales, ainsi que réglementations applicables dans toute l'UE - comme l'AI Act, NIS2 et le Cyber Resilience Act.

Les obligations récurrentes - déclarations de TVA mensuelles, dépôts trimestriels, rapports annuels - sont développées en leurs dates d'échéance individuelles pour l'année, selon la règle indiquée sur la page de chaque échéance. Ce calendrier ne décale pas les dates tombant un week-end ou un jour férié ; vérifiez toujours la source officielle liée pour connaître la date limite exacte de dépôt.

Données vérifiées pour la dernière fois le 8 septembre 2026. Voir la source citée pour chaque échéance

S'abonner dans le calendrier (ICS)Télécharger .ics

Janvier 2027

DateOùRéglementationÉchéance
LituanieLithuania minimum wage (MMA)Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245
LituanieLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Toute l'UEData ActData Act : les fournisseurs cloud doivent cesser de facturer les frais de changement de fournisseur et de sortie des données
LituanieLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
LituanieLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
LituanieLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Toute l'UEMachinery RegulationLe règlement sur les machines remplace la directive Machines : nouvelles exigences CE, y compris cybersécurité et logiciels
LituanieLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
LituanieLithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRécurrent
LituanieLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent
LituanieLithuania VAT (EU One-Stop-Shop scheme)Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterRécurrent

Février 2027

DateOùRéglementationÉchéance
LituanieLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
LituanieLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
LituanieLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
LituanieLithuania GPM (annual report of income paid to individuals)Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryRécurrent
Toute l'UEBattery RegulationPasseport numérique de batterie obligatoire pour les batteries de VE, de moyens de transport légers et industrielles de plus de 2 kWh
LituanieLithuania packaging EPR (GPAIS)Lithuania: annual packaging/product producer report via GPAIS due 19 FebruaryRécurrent
LituanieLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
LituanieLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
LituanieLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent

Mars 2027

DateOùRéglementationÉchéance
LituanieLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
LituanieLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
LituanieLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
LituanieLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
LituanieLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
LituanieLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
LituanieLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent

Avril 2027

DateOùRéglementationÉchéance
LituanieLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
LituanieLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
LituanieLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
LituanieLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
LituanieLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
LituanieLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent
LituanieLithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRécurrent
LituanieLithuania VAT (EU One-Stop-Shop scheme)Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterRécurrent

Mai 2027

DateOùRéglementationÉchéance
LituanieLithuania GPM (individual activity annual income tax)Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027Récurrent
LituanieLithuania VSD/PSD (self-employed social insurance)Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027Récurrent
LituanieLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
LituanieLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
LituanieLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
LituanieLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
LituanieLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
LituanieLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent
LituanieLithuania Company Law (Akcinių bendrovių įstatymas)Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineRécurrent

Juin 2027

DateOùRéglementationÉchéance
Toute l'UEPay Transparency DirectiveTransparence des rémunérations : premier rapport sur l'écart de rémunération entre femmes et hommes pour les employeurs de 150 salariés et plus
LituanieLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
LituanieLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
LituanieLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
LituanieLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
LituanieLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: annual corporate income tax return (PLN204) due 15 JuneRécurrent
LituanieLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
LituanieLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
LituanieLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent
Toute l'UEEUDRRèglement UE sur la déforestation : application du devoir de diligence aux micro et petites entreprises

Juillet 2027

DateOùRéglementationÉchéance
Toute l'UEInstant Payments RegulationRèglement sur les paiements instantanés : envoi de paiements instantanés en euros et vérification du bénéficiaire obligatoires pour les banques hors zone euro (Pologne, Suède, Tchéquie, etc.)
LituanieLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
LituanieLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
LituanieLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
LituanieLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
LituanieLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
LituanieLithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRécurrent
LituanieLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent
LituanieLithuania VAT (EU One-Stop-Shop scheme)Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterRécurrent

Août 2027

DateOùRéglementationÉchéance
Toute l'UEEU AI ActAI Act : les modèles GPAI mis sur le marché avant août 2025 doivent être conformes
LituanieLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
LituanieLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
LituanieLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
Toute l'UEBattery RegulationRèglement sur les batteries : application des obligations de devoir de diligence dans la chaîne d'approvisionnement
LituanieLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
LituanieLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
LituanieLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent

Septembre 2027

DateOùRéglementationÉchéance
LituanieLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
LituanieLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
LituanieLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
LituanieLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
LituanieLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
LituanieLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
LituanieLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent
Toute l'UECBAMMACF : première déclaration annuelle et restitution des certificats pour les importations 2026 d'acier, d'aluminium, de ciment et d'engrais
Toute l'UEDAC8DAC8 : première déclaration annuelle des opérations sur crypto-actifs aux administrations fiscales (au titre de 2026)

Octobre 2027

DateOùRéglementationÉchéance
LituanieLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
LituanieLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
LituanieLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
LituanieLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
LituanieLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
LituanieLithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRécurrent
LituanieLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent
LituanieLithuania VAT (EU One-Stop-Shop scheme)Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterRécurrent

Novembre 2027

DateOùRéglementationÉchéance
LituanieLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
LituanieLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
LituanieLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
LituanieLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
LituanieLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
LituanieLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent

Décembre 2027

DateOùRéglementationÉchéance
Toute l'UEEU AI ActAI Act : obligations relatives aux systèmes d'IA à haut risque pour les cas d'usage de l'annexe III (RH, crédit, éducation, biométrie, infrastructures critiques)
LituanieLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Toute l'UECyber Resilience ActCRA : application intégrale – exigences de sécurité dès la conception, évaluation de la conformité et marquage CE pour les logiciels et produits connectés
Toute l'UEForced Labour RegulationRèglement sur le travail forcé : interdiction de mise sur le marché, de vente ou d’exportation de produits issus du travail forcé
LituanieLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
LituanieLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
LituanieLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
LituanieLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Toute l'UEeIDAS 2Portefeuille européen d'identité numérique : les services privés réglementés doivent accepter le portefeuille pour l'identification forte des clients
LituanieLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
LituanieLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endRécurrent
Toute l'UEEcodesign (ESPR)ESPR : premières règles d'écoconception et de passeport numérique de produit par groupe de produits (fer et acier, textiles, pneus, aluminium)
Toute l'UELate Payment RegulationProposition de règlement UE sur les retards de paiement : délais de paiement plafonnés à 30 jours dans les transactions B2B

Questions fréquentes

Ce calendrier inclut-il les obligations applicables à toute l'UE, ou seulement les obligations nationales ?

Les deux. Il combine toutes les échéances nationales de ce pays avec les réglementations applicables à toute l'UE - comme l'AI Act ou NIS2 - qui s'appliquent aux entreprises ici, quel que soit le pays.

Comment les échéances récurrentes, comme les déclarations de TVA mensuelles, sont-elles affichées ?

Chaque obligation récurrente (une déclaration de TVA mensuelle, un dépôt trimestriel) est développée en sa date d'échéance réelle pour chaque mois, trimestre ou année où elle s'applique, à partir de la règle de récurrence publiée sur sa propre page d'échéance.

Ce calendrier est-il à jour ?

Chaque entrée renvoie à sa source officielle et affiche une date de dernière vérification. Les dates peuvent changer : vérifiez toujours auprès de la source officielle avant de vous fier à l'une d'entre elles.

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