Cette page a été traduite automatiquement. Original en anglais : Version anglaise

Ce qu'une petite entreprise avec des salariés doit déposer en Lituanie en 2026

Ce profil suppose une petite entreprise (moins de 50 salariés, chiffre d'affaires jusqu'à 10 millions d'euros) qui emploie déjà du personnel : il inclut donc, en plus du calendrier fiscal et déclaratif habituel, les obligations liées à la paie et au lieu de travail. Il intègre aussi des règles européennes, comme NIS2 ou l'AI Act, qui s'appliquent lorsqu'une entreprise atteint cette taille ou opère dans un secteur couvert. Si votre effectif ou votre chiffre d'affaires diffère, ou si vous n'avez aucun salarié, un autre profil correspondra mieux.

Cette page part d'un profil de départ précis : petite entreprise avec des salariés, 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

Date	Réglementation	Échéance
15 septembre 2026	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
15 septembre 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
15 septembre 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
20 septembre 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
25 septembre 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
15 octobre 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
15 octobre 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
20 octobre 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
25 octobre 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
15 novembre 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
15 novembre 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
20 novembre 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
25 novembre 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
2 décembre 2026	Platform Work Directive	Directive sur le travail via une plateforme : la présomption de salariat et les règles de gestion algorithmique doivent s'appliquer au niveau national
15 décembre 2026	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
15 décembre 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
15 décembre 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
20 décembre 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
25 décembre 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
1 janvier 2027	Lithuania minimum wage (MMA)	Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245
15 janvier 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
15 janvier 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
20 janvier 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
25 janvier 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
15 février 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
15 février 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
15 février 2027	Lithuania GPM (annual report of income paid to individuals)	Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryRécurrent
20 février 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
25 février 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
15 mars 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
15 mars 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
15 mars 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
20 mars 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
25 mars 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
15 avril 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
15 avril 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
20 avril 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
25 avril 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
15 mai 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
15 mai 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
20 mai 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
25 mai 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
31 mai 2027	Lithuania Company Law (Akcinių bendrovių įstatymas)	Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineRécurrent
15 juin 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thRécurrent
15 juin 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
15 juin 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
15 juin 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: annual corporate income tax return (PLN204) due 15 JuneRécurrent
20 juin 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
25 juin 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
15 juillet 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
15 juillet 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
20 juillet 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
25 juillet 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent
15 août 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thRécurrent
15 août 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thRécurrent
20 août 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thRécurrent
25 août 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thRécurrent

Voir le calendrier 2026 complet en Lituanie · Tous les calendriers