EU Deadline Radar
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Belasting- en compliancekalender 2027 voor bedrijven in Litouwen

Deze kalender toont elke deadline die geldt voor een bedrijf in Litouwen in 2027: nationale belasting- en rapportageverplichtingen naast EU-brede regelgeving - zoals de AI-verordening, NIS2 en de Cyber Resilience Act - die in de hele EU geldt.

Terugkerende verplichtingen - maandelijkse btw-aangiften, kwartaalaangiften, jaarverslagen - worden uitgewerkt tot hun individuele vervaldata voor het jaar aan de hand van de regel op de eigen pagina van elke deadline. Deze kalender verschuift geen data die op een weekend of feestdag vallen; controleer altijd de gelinkte officiële bron voor de exacte indieningstermijn.

Data laatst geverifieerd op 8 september 2026. Bekijk de bron die bij elke deadline wordt vermeld

Abonneren in agenda (ICS)Download .ics

Januari 2027

DatumWaarRegelgevingDeadline
LitouwenLithuania minimum wage (MMA)Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245
LitouwenLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
EU-breedData ActDataverordening (Data Act): cloudaanbieders moeten stoppen met kosten voor overstappen en data-egress
LitouwenLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
LitouwenLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
LitouwenLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
EU-breedMachinery RegulationMachineverordening vervangt de Machinerichtlijn: nieuwe CE-eisen, waaronder cyberbeveiliging en software
LitouwenLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
LitouwenLithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endTerugkerend
LitouwenLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
LitouwenLithuania VAT (EU One-Stop-Shop scheme)Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterTerugkerend

Februari 2027

DatumWaarRegelgevingDeadline
LitouwenLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
LitouwenLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
LitouwenLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
LitouwenLithuania GPM (annual report of income paid to individuals)Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryTerugkerend
EU-breedBattery RegulationDigitaal batterijpaspoort verplicht voor EV-batterijen, batterijen voor lichte vervoermiddelen en industriële batterijen boven 2 kWh
LitouwenLithuania packaging EPR (GPAIS)Lithuania: annual packaging/product producer report via GPAIS due 19 FebruaryTerugkerend
LitouwenLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
LitouwenLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
LitouwenLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend

Maart 2027

DatumWaarRegelgevingDeadline
LitouwenLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
LitouwenLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend
LitouwenLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
LitouwenLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
LitouwenLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
LitouwenLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
LitouwenLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend

April 2027

DatumWaarRegelgevingDeadline
LitouwenLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
LitouwenLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
LitouwenLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
LitouwenLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
LitouwenLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
LitouwenLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
LitouwenLithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endTerugkerend
LitouwenLithuania VAT (EU One-Stop-Shop scheme)Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterTerugkerend

Mei 2027

DatumWaarRegelgevingDeadline
LitouwenLithuania GPM (individual activity annual income tax)Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027Terugkerend
LitouwenLithuania VSD/PSD (self-employed social insurance)Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027Terugkerend
LitouwenLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
LitouwenLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
LitouwenLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
LitouwenLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
LitouwenLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
LitouwenLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
LitouwenLithuania Company Law (Akcinių bendrovių įstatymas)Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineTerugkerend

Juni 2027

DatumWaarRegelgevingDeadline
EU-breedPay Transparency DirectiveLoontransparantie: eerste rapportage over de loonkloof tussen mannen en vrouwen voor werkgevers met 150+ werknemers
LitouwenLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
LitouwenLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend
LitouwenLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
LitouwenLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
LitouwenLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: annual corporate income tax return (PLN204) due 15 JuneTerugkerend
LitouwenLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
LitouwenLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
LitouwenLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
EU-breedEUDREU-ontbossingsverordening: zorgvuldigheidsplicht van toepassing voor micro- en kleine ondernemingen

Juli 2027

DatumWaarRegelgevingDeadline
EU-breedInstant Payments RegulationVerordening instantbetalingen: verzenden van instant-eurobetalingen en Verification of Payee verplicht voor banken buiten de eurozone (Polen, Zweden, Tsjechië enz.)
LitouwenLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
LitouwenLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
LitouwenLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
LitouwenLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
LitouwenLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
LitouwenLithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endTerugkerend
LitouwenLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
LitouwenLithuania VAT (EU One-Stop-Shop scheme)Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterTerugkerend

Augustus 2027

DatumWaarRegelgevingDeadline
EU-breedEU AI ActAI Act: GPAI-modellen die vóór augustus 2025 in de handel zijn gebracht moeten voldoen
LitouwenLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
LitouwenLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
LitouwenLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
EU-breedBattery RegulationBatterijenverordening: zorgvuldigheidsverplichtingen in de toeleveringsketen van toepassing
LitouwenLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
LitouwenLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
LitouwenLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend

September 2027

DatumWaarRegelgevingDeadline
LitouwenLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
LitouwenLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend
LitouwenLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
LitouwenLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
LitouwenLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
LitouwenLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
LitouwenLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
EU-breedCBAMCBAM: eerste jaarlijkse aangifte en inlevering van certificaten voor de invoer van staal, aluminium, cement en meststoffen in 2026
EU-breedDAC8DAC8: eerste jaarlijkse rapportage van cryptoactivatransacties aan de belastingdienst (over 2026)

Oktober 2027

DatumWaarRegelgevingDeadline
LitouwenLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
LitouwenLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
LitouwenLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
LitouwenLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
LitouwenLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
LitouwenLithuania packaging EPR (GPAIS)Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endTerugkerend
LitouwenLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
LitouwenLithuania VAT (EU One-Stop-Shop scheme)Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterTerugkerend

November 2027

DatumWaarRegelgevingDeadline
LitouwenLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
LitouwenLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
LitouwenLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
LitouwenLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
LitouwenLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
LitouwenLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend

December 2027

DatumWaarRegelgevingDeadline
EU-breedEU AI ActAI Act: verplichtingen voor AI met een hoog risico voor toepassingen uit bijlage III (HR, krediet, onderwijs, biometrie, kritieke infrastructuur)
LitouwenLithuania IntrastatLithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
EU-breedCyber Resilience ActCRA: volledige toepassing – secure-by-design-vereisten, conformiteitsbeoordeling en CE-markering voor software en verbonden producten
EU-breedForced Labour RegulationVerordening dwangarbeid: verbod op het op de markt brengen, verkopen of exporteren van producten gemaakt met dwangarbeid
LitouwenLithuania corporate income tax (Pelno mokesčio įstatymas)Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend
LitouwenLithuania GPM (personal income tax) monthly declarationLithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
LitouwenLithuania Sodra employer report and social insurance contributionsLithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
LitouwenLithuania i.SAF VAT invoice registerLithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
EU-breedeIDAS 2Europese portemonnee voor digitale identiteit: gereguleerde particuliere diensten moeten de wallet accepteren voor sterke klantidentificatie
LitouwenLithuania PVM (VAT) returnLithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
LitouwenLithuania PSD (self-employed compulsory health insurance)Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
EU-breedEcodesign (ESPR)ESPR: eerste productspecifieke regels voor ecologisch ontwerp en digitaal productpaspoort (ijzer & staal, textiel, banden, aluminium)
EU-breedLate Payment RegulationVoorgestelde EU-verordening betalingsachterstand: maximale betalingstermijn van 30 dagen bij B2B-transacties

Veelgestelde vragen

Bevat deze kalender ook EU-brede verplichtingen, of alleen nationale?

Beide. Deze kalender combineert elke nationale deadline voor dit land met EU-brede regelgeving - zoals de AI-verordening of NIS2 - die voor bedrijven hier geldt, ongeacht het land.

Hoe worden terugkerende deadlines zoals maandelijkse btw-aangiften weergegeven?

Elke terugkerende verplichting (een maandelijkse btw-aangifte, een kwartaalaangifte) wordt uitgewerkt tot de werkelijke vervaldatum voor elke maand, elk kwartaal of elk jaar waarin ze van toepassing is, aan de hand van de herhalingsregel op de eigen deadlinepagina.

Hoe actueel is deze kalender?

Elke vermelding linkt naar de officiële bron en toont een datum "laatst geverifieerd". Data kunnen verschuiven, controleer daarom altijd de officiële bron voordat u op een datum vertrouwt.

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