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Wat een zelfstandig accountant moet indienen in Litouwen in 2026

Dit profiel gaat uit van een zelfstandig professional die boekhoud- of accountancydiensten verleent, zonder personeel, en richt zich daarom op de belasting- en rapportagekalender die geldt voor zelfstandigen en kleine dienstverleners, plus eventuele antiwitwasverplichtingen die specifiek voor accountants gelden. Verplichtingen die aan het in dienst hebben van personeel of aan andere sectoren zijn gekoppeld, blijven buiten beschouwing. Voert u uw praktijk via een vennootschap, of heeft u ook personeel in dienst, raadpleeg dan in plaats daarvan de bedrijfsprofielen.

Deze pagina gaat uit van een specifiek startprofiel: zelfstandig accountant, in Litouwen. Het is een startpunt, geen advies op maat - uw werkelijke verplichtingen hangen af van uw exacte sector, omzet en manier van werken.

Verfijn uw exacte profiel op de startpagina

Komende 12 maanden

Datum	Regelgeving	Deadline
20 september 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 september 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
30 september 2026	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
20 oktober 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 oktober 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
31 oktober 2026	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
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 quarterTerugkerend
20 november 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 november 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
30 november 2026	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
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
20 december 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
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 25thTerugkerend
31 december 2026	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
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 20thTerugkerend
25 januari 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
31 januari 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
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 quarterTerugkerend
20 februari 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 februari 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
28 februari 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
20 maart 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 maart 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
31 maart 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
20 april 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 april 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
30 april 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
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 quarterTerugkerend
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 2027Terugkerend
4 mei 2027	Lithuania VSD/PSD (self-employed social insurance)	Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027Terugkerend
20 mei 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 mei 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
31 mei 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
31 mei 2027	Lithuania Company Law (Akcinių bendrovių įstatymas)	Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineTerugkerend
15 juni 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: annual corporate income tax return (PLN204) due 15 JuneTerugkerend
20 juni 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 juni 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
30 juni 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
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 20thTerugkerend
25 juli 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
31 juli 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend
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 quarterTerugkerend
20 augustus 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 augustus 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
31 augustus 2027	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endTerugkerend

Bekijk de volledige kalender 2026 in Litouwen · Alle kalenders