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Calendrier fiscal et de conformité 2028 pour les entreprises en Lituanie

Ce calendrier répertorie toutes les échéances applicables à une entreprise en Lituanie en 2028 : 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 2028

DateOùRéglementationÉchéance
Toute l'UECSRDCSRD après l'Omnibus I : reporting de durabilité réservé aux entreprises de plus de 1 000 salariés à partir de l'exercice 2027 ; PME hors champ avec plafond VSME pour la chaîne de valeur
LituanieLithuania e-invoicingLithuania: mandatory domestic B2B e-invoicing remains an unofficial expectation, not an adopted or announced plan
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

Février 2028

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
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 2028

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 2028

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 2028

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 2028

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 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

Juillet 2028

DateOùRéglementationÉchéance
Toute l'UEViDAViDA : règles du fournisseur présumé pour les plateformes de location de courte durée et de transport de passagers ; immatriculation unique à la TVA
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 2028

DateOùRéglementationÉchéance
Toute l'UEEU AI ActAI Act : règles « haut risque » pour l'IA intégrée dans des produits réglementés (machines, dispositifs médicaux, jouets, ascenseurs)
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

Septembre 2028

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

Octobre 2028

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 2028

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 2028

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

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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