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Wat een klein bedrijf met personeel moet indienen in Litouwen in 2026

Dit profiel gaat uit van een klein bedrijf (minder dan 50 medewerkers, tot € 10 miljoen omzet) dat al personeel in dienst heeft, en omvat daarom verplichtingen op het gebied van loonadministratie en de werkplek naast de gebruikelijke belasting- en rapportagekalender. Het omvat ook EU-brede regelgeving, zoals NIS2 of de AI-verordening, die van toepassing wordt zodra een bedrijf deze omvang bereikt of in een gereguleerde sector actief is. Wijkt uw personeelsbestand of omzet af, of heeft u helemaal geen personeel, dan sluit een ander profiel beter aan.

Deze pagina gaat uit van een specifiek startprofiel: klein bedrijf met personeel, 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
15 september 2026	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend
15 september 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 september 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
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
15 oktober 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 oktober 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
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
15 november 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 november 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
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
2 december 2026	Platform Work Directive	Richtlijn platformwerk: vermoeden van arbeidsrelatie en regels voor algoritmisch beheer moeten nationaal gelden
15 december 2026	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend
15 december 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 december 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
20 december 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thTerugkerend
25 december 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thTerugkerend
1 januari 2027	Lithuania minimum wage (MMA)	Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245
15 januari 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 januari 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
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
15 februari 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 februari 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
15 februari 2027	Lithuania GPM (annual report of income paid to individuals)	Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryTerugkerend
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
15 maart 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend
15 maart 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 maart 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
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
15 april 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 april 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
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
15 mei 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 mei 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
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 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: advance corporate income tax payment (FR0430), due quarterly by the 15thTerugkerend
15 juni 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 juni 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
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
15 juli 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 juli 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
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
15 augustus 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thTerugkerend
15 augustus 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thTerugkerend
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

Bekijk de volledige kalender 2026 in Litouwen · Alle kalenders