Lithuania: annual report of income paid to individuals (GPM312), due 15 February
Uwaga do daty: Re-checked 2026-09-09: vmi.lt pages for GPM312 are a collapsed navigation menu with no extractable article text this session (same JS/portal-structure issue as VMI's other tax pages). The 15 February deadline is treated as likely but not independently re-confirmed against primary-source text this session.
Co roku w luty, termin do 15. dnia miesiąca. · Due 15 February for the preceding calendar year's payments to individuals.
Co się zmienia
Employers and other payers of income to individuals in Lithuania must file an annual information return (GPM312) summarising all A-class and B-class income paid to natural persons during the calendar year, separate from the monthly GPM313 withholding declarations.
Kogo dotyczy
Lithuanian companies that paid any salary, board fees, dividends, or other reportable income to individuals during the year -- effectively any company with employees or that made payments to natural persons (both P1 and P2-type profiles).
Wielkości: mikro, mała, średnia, duża · Sektory: Wszystkie sektory · Dotyczy, jeśli: Zatrudniamy pracowników
Co zrobić
Compile the annual summary of income paid to individuals during the previous calendar year and file the GPM312 return with VMI via EDS by 15 February.
Najbliższe terminy
Sankcje
Late-filing fines and interest under the Law on Tax Administration.
Źródła
- e-seimas - Gyventojų pajamų mokesčio įstatymas (e-seimas.lrs.lt)
- VMI (www.vmi.lt)
Ostatnia weryfikacja: 8 września 2026. Wyłącznie w celach informacyjnych, nie stanowi porady prawnej.