Lithuania: annual report of income paid to individuals (GPM312), due 15 February
Note sur la date : Re-checked 2026-09-09: vmi.lt pages for GPM312 are a collapsed navigation menu with no extractable article text this session (same JS/portal-structure issue as VMI's other tax pages). The 15 February deadline is treated as likely but not independently re-confirmed against primary-source text this session.
Chaque année en février, avant le 15. · Due 15 February for the preceding calendar year's payments to individuals.
Ce qui change
Employers and other payers of income to individuals in Lithuania must file an annual information return (GPM312) summarising all A-class and B-class income paid to natural persons during the calendar year, separate from the monthly GPM313 withholding declarations.
Qui est concerné
Lithuanian companies that paid any salary, board fees, dividends, or other reportable income to individuals during the year -- effectively any company with employees or that made payments to natural persons (both P1 and P2-type profiles).
Tailles : micro, petite, moyenne, grande · Secteurs : Tous les secteurs · S'applique si : Nous employons du personnel
Que faire
Compile the annual summary of income paid to individuals during the previous calendar year and file the GPM312 return with VMI via EDS by 15 February.
Prochaines échéances
Sanction
Late-filing fines and interest under the Law on Tax Administration.
Sources
- e-seimas - Gyventojų pajamų mokesčio įstatymas (e-seimas.lrs.lt)
- VMI (www.vmi.lt)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.