20 septembre 2026 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Récurrent 25 septembre 2026 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Récurrent 30 septembre 2026 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Récurrent 20 octobre 2026 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Récurrent 25 octobre 2026 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Récurrent 31 octobre 2026 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Récurrent 31 octobre 2026 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 quarter Récurrent 20 novembre 2026 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Récurrent 25 novembre 2026 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Récurrent 30 novembre 2026 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Récurrent 2 décembre 2026 EU AI Act AI Act : fin de la période de grâce pour le marquage des contenus générés par IA dans les systèmes préexistants ; interdiction des générateurs de deepfakes intimes non consentis 20 décembre 2026 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Récurrent 24 décembre 2026 eIDAS 2 Portefeuille européen d'identité numérique : chaque État membre doit proposer un portefeuille ; les organismes publics doivent l'accepter 25 décembre 2026 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Récurrent 31 décembre 2026 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Récurrent 12 janvier 2027 Data Act Data Act : les fournisseurs cloud doivent cesser de facturer les frais de changement de fournisseur et de sortie des données 20 janvier 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Récurrent 25 janvier 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Récurrent 31 janvier 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Récurrent 31 janvier 2027 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 quarter Récurrent 20 février 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Récurrent 25 février 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Récurrent 28 février 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Récurrent 20 mars 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Récurrent 25 mars 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Récurrent 31 mars 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Récurrent 20 avril 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Récurrent 25 avril 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Récurrent 30 avril 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Récurrent 30 avril 2027 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 quarter Récurrent 4 mai 2027 Lithuania GPM (individual activity annual income tax) Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027 Récurrent 4 mai 2027 Lithuania VSD/PSD (self-employed social insurance) Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027 Récurrent 20 mai 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Récurrent 25 mai 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Récurrent 31 mai 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Récurrent 31 mai 2027 Lithuania Company Law (Akcinių bendrovių įstatymas) Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadline Récurrent 15 juin 2027 Lithuania corporate income tax (Pelno mokesčio įstatymas) Lithuania: annual corporate income tax return (PLN204) due 15 June Récurrent 20 juin 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Récurrent 25 juin 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Récurrent 30 juin 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Récurrent 9 juillet 2027 Instant Payments Regulation Règlement 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.) 20 juillet 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Récurrent 25 juillet 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Récurrent 31 juillet 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Récurrent 31 juillet 2027 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 quarter Récurrent 20 août 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Récurrent 25 août 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Récurrent 31 août 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Récurrent