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Belasting- en compliancekalender 2028 voor bedrijven in Litouwen

Deze kalender toont elke deadline die geldt voor een bedrijf in Litouwen in 2028: 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 2028

Datum	Waar	Regelgeving	Deadline
1 januari 2028	EU-breed	CSRD	CSRD na Omnibus I: duurzaamheidsrapportage alleen voor bedrijven met 1.000+ werknemers vanaf boekjaar 2027; kmo’s/mkb buiten toepassingsgebied met VSME-plafond voor de waardeketen
1 januari 2028	Litouwen	Lithuania e-invoicing	Lithuania: mandatory domestic B2B e-invoicing remains an unofficial expectation, not an adopted or announced plan
10 januari 2028	Litouwen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
15 januari 2028	Litouwen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 januari 2028	Litouwen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
20 januari 2028	Litouwen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 januari 2028	Litouwen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
30 januari 2028	Litouwen	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endTerugkerend
31 januari 2028	Litouwen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
31 januari 2028	Litouwen	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 quarterTerugkerend

Februari 2028

Datum	Waar	Regelgeving	Deadline
10 februari 2028	Litouwen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
15 februari 2028	Litouwen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 februari 2028	Litouwen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
15 februari 2028	Litouwen	Lithuania GPM (annual report of income paid to individuals)	Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryTerugkerend
19 februari 2028	Litouwen	Lithuania packaging EPR (GPAIS)	Lithuania: annual packaging/product producer report via GPAIS due 19 FebruaryTerugkerend
20 februari 2028	Litouwen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 februari 2028	Litouwen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
29 februari 2028	Litouwen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend

Maart 2028

Datum	Waar	Regelgeving	Deadline
10 maart 2028	Litouwen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
15 maart 2028	Litouwen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend
15 maart 2028	Litouwen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 maart 2028	Litouwen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
20 maart 2028	Litouwen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 maart 2028	Litouwen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
31 maart 2028	Litouwen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend

April 2028

Datum	Waar	Regelgeving	Deadline
10 april 2028	Litouwen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
15 april 2028	Litouwen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 april 2028	Litouwen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
20 april 2028	Litouwen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 april 2028	Litouwen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
30 april 2028	Litouwen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
30 april 2028	Litouwen	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endTerugkerend
30 april 2028	Litouwen	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 quarterTerugkerend

Mei 2028

Datum	Waar	Regelgeving	Deadline
4 mei 2028	Litouwen	Lithuania GPM (individual activity annual income tax)	Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027Terugkerend
4 mei 2028	Litouwen	Lithuania VSD/PSD (self-employed social insurance)	Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027Terugkerend
10 mei 2028	Litouwen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
15 mei 2028	Litouwen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 mei 2028	Litouwen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
20 mei 2028	Litouwen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 mei 2028	Litouwen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
31 mei 2028	Litouwen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
31 mei 2028	Litouwen	Lithuania Company Law (Akcinių bendrovių įstatymas)	Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineTerugkerend

Juni 2028

Datum	Waar	Regelgeving	Deadline
10 juni 2028	Litouwen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
15 juni 2028	Litouwen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend
15 juni 2028	Litouwen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 juni 2028	Litouwen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
15 juni 2028	Litouwen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: annual corporate income tax return (PLN204) due 15 JuneTerugkerend
20 juni 2028	Litouwen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 juni 2028	Litouwen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
30 juni 2028	Litouwen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend

Juli 2028

Datum	Waar	Regelgeving	Deadline
1 juli 2028	EU-breed	ViDA	ViDA: fictieve-leveranciersregels voor platforms bij kortetermijnverhuur en personenvervoer; één btw-registratie
10 juli 2028	Litouwen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
15 juli 2028	Litouwen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 juli 2028	Litouwen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
20 juli 2028	Litouwen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 juli 2028	Litouwen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
30 juli 2028	Litouwen	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endTerugkerend
31 juli 2028	Litouwen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
31 juli 2028	Litouwen	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 quarterTerugkerend

Augustus 2028

Datum	Waar	Regelgeving	Deadline
2 augustus 2028	EU-breed	EU AI Act	AI Act: hoogrisicoregels voor AI in gereguleerde producten (machines, medische hulpmiddelen, speelgoed, liften)
10 augustus 2028	Litouwen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
15 augustus 2028	Litouwen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 augustus 2028	Litouwen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
20 augustus 2028	Litouwen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 augustus 2028	Litouwen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
31 augustus 2028	Litouwen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend

September 2028

Datum	Waar	Regelgeving	Deadline
10 september 2028	Litouwen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
15 september 2028	Litouwen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend
15 september 2028	Litouwen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 september 2028	Litouwen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
20 september 2028	Litouwen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 september 2028	Litouwen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
30 september 2028	Litouwen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend

Oktober 2028

Datum	Waar	Regelgeving	Deadline
10 oktober 2028	Litouwen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
15 oktober 2028	Litouwen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 oktober 2028	Litouwen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
20 oktober 2028	Litouwen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 oktober 2028	Litouwen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
30 oktober 2028	Litouwen	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endTerugkerend
31 oktober 2028	Litouwen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
31 oktober 2028	Litouwen	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 quarterTerugkerend

November 2028

Datum	Waar	Regelgeving	Deadline
10 november 2028	Litouwen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
15 november 2028	Litouwen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 november 2028	Litouwen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
20 november 2028	Litouwen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 november 2028	Litouwen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
30 november 2028	Litouwen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend

December 2028

Datum	Waar	Regelgeving	Deadline
10 december 2028	Litouwen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thTerugkerend
15 december 2028	Litouwen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend
15 december 2028	Litouwen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 december 2028	Litouwen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
20 december 2028	Litouwen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 december 2028	Litouwen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
31 december 2028	Litouwen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend

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.

Alle kalenders · Letland, Estland, Polen, Duitsland, Alleen EU-breed