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Ce qu'un importateur e-commerce doit déposer en Lituanie en 2026

Ce profil suppose une petite entreprise qui vend en ligne et importe des marchandises dans l'UE : il ajoute donc au calendrier fiscal habituel les obligations liées aux ventes en ligne transfrontalières - droits de douane et d'importation, emballages et redevances de responsabilité élargie du producteur, règles de protection des consommateurs pour les vendeurs en ligne. Il inclut aussi les règles européennes sur l'e-commerce et les produits, comme le marquage CE ou la réglementation sur les batteries, lorsqu'elles s'appliquent. Si vous vendez uniquement sur le marché national, ou si vous fabriquez plutôt que vous n'importez, votre liste réelle sera différente.

Cette page part d'un profil de départ précis : importateur e-commerce, en Lituanie. C'est un point de départ, pas un conseil personnalisé - vos obligations réelles dépendent de votre secteur exact, de votre chiffre d'affaires et de votre mode de fonctionnement.

Affinez votre profil exact sur la page d'accueil

Les 12 prochains mois

DateRéglementationÉchéance
Lithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Lithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
Empowering Consumers for the Green Transition DirectiveAutonomiser les consommateurs pour la transition écologique : l'interdiction des allégations environnementales vagues et non fondées s'applique
Lithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
Lithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRécurrent
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 quarterRécurrent
Lithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
Product Liability DirectiveApplication de la nouvelle directive sur la responsabilité du fait des produits : la responsabilité sans faute s'étend aux logiciels, à l'IA et aux services numériques
Lithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Lithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
eIDAS 2Portefeuille européen d'identité numérique : chaque État membre doit proposer un portefeuille ; les organismes publics doivent l'accepter
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
Lithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
Lithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRécurrent
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 quarterRécurrent
Lithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Lithuania packaging EPR (GPAIS)Lithuania: annual packaging/product producer report via GPAIS due 19 FebruaryRécurrent
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
Lithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Lithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
Lithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
Lithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRécurrent
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 quarterRécurrent
Lithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
Lithuania Company Law (Akcinių bendrovių įstatymas)Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineRécurrent
Lithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Lithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
Lithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: annual corporate income tax return (PLN204) due 15 JuneRécurrent
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
EUDRRèglement UE sur la déforestation : application du devoir de diligence aux micro et petites entreprises
Instant 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.)
Lithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
Lithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endRécurrent
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 quarterRécurrent
Lithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thRécurrent
Lithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
Lithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent

Voir le calendrier 2026 complet en Lituanie · Tous les calendriers