11 september 2026 Cyber Resilience Act CRA: verplichte melding van actief uitgebuite kwetsbaarheden en ernstige incidenten aan ENISA/CSIRT 20 september 2026 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Terugkerend 25 september 2026 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Terugkerend 27 september 2026 Empowering Consumers for the Green Transition Directive Consumenten sterker maken voor de groene transitie: verbod op vage en ongefundeerde milieuclaims van toepassing 30 september 2026 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Terugkerend 20 oktober 2026 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Terugkerend 25 oktober 2026 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Terugkerend 30 oktober 2026 Lithuania packaging EPR (GPAIS) Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-end Terugkerend 31 oktober 2026 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Terugkerend 31 oktober 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 Terugkerend 20 november 2026 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Terugkerend 25 november 2026 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Terugkerend 30 november 2026 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Terugkerend 2 december 2026 EU AI Act AI Act: einde overgangstermijn voor markering van AI-content in bestaande systemen; verbod op generatoren van intieme deepfakes zonder toestemming 9 december 2026 Product Liability Directive Nieuwe Richtlijn productaansprakelijkheid van toepassing: risicoaansprakelijkheid uitgebreid naar software, AI en digitale diensten 20 december 2026 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Terugkerend 24 december 2026 eIDAS 2 Europese portemonnee voor digitale identiteit: elke lidstaat moet een wallet aanbieden; overheidsinstanties moeten deze accepteren 25 december 2026 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Terugkerend 31 december 2026 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Terugkerend 12 januari 2027 Data Act Dataverordening (Data Act): cloudaanbieders moeten stoppen met kosten voor overstappen en data-egress 20 januari 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Terugkerend 20 januari 2027 Machinery Regulation Machineverordening vervangt de Machinerichtlijn: nieuwe CE-eisen, waaronder cyberbeveiliging en software 25 januari 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Terugkerend 30 januari 2027 Lithuania packaging EPR (GPAIS) Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-end Terugkerend 31 januari 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Terugkerend 31 januari 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 Terugkerend 18 februari 2027 Battery Regulation Digitaal batterijpaspoort verplicht voor EV-batterijen, batterijen voor lichte vervoermiddelen en industriële batterijen boven 2 kWh 19 februari 2027 Lithuania packaging EPR (GPAIS) Lithuania: annual packaging/product producer report via GPAIS due 19 February Terugkerend 20 februari 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Terugkerend 25 februari 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Terugkerend 28 februari 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Terugkerend 20 maart 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Terugkerend 25 maart 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Terugkerend 31 maart 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Terugkerend 20 april 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Terugkerend 25 april 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Terugkerend 30 april 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Terugkerend 30 april 2027 Lithuania packaging EPR (GPAIS) Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-end Terugkerend 30 april 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 Terugkerend 4 mei 2027 Lithuania GPM (individual activity annual income tax) Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027 Terugkerend 4 mei 2027 Lithuania VSD/PSD (self-employed social insurance) Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027 Terugkerend 20 mei 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Terugkerend 25 mei 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Terugkerend 31 mei 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Terugkerend 31 mei 2027 Lithuania Company Law (Akcinių bendrovių įstatymas) Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadline Terugkerend 15 juni 2027 Lithuania corporate income tax (Pelno mokesčio įstatymas) Lithuania: annual corporate income tax return (PLN204) due 15 June Terugkerend 20 juni 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Terugkerend 25 juni 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Terugkerend 30 juni 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Terugkerend 30 juni 2027 EUDR EU-ontbossingsverordening: zorgvuldigheidsplicht van toepassing voor micro- en kleine ondernemingen 9 juli 2027 Instant Payments Regulation Verordening instantbetalingen: verzenden van instant-eurobetalingen en Verification of Payee verplicht voor banken buiten de eurozone (Polen, Zweden, Tsjechië enz.) 20 juli 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Terugkerend 25 juli 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Terugkerend 30 juli 2027 Lithuania packaging EPR (GPAIS) Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-end Terugkerend 31 juli 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Terugkerend 31 juli 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 Terugkerend 2 augustus 2027 EU AI Act AI Act: GPAI-modellen die vóór augustus 2025 in de handel zijn gebracht moeten voldoen 20 augustus 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Terugkerend 25 augustus 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Terugkerend 31 augustus 2027 Lithuania PSD (self-employed compulsory health insurance) Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-end Terugkerend