Lithuania: monthly income tax declaration (GPM313) due by the 15th
Co miesiąc, termin do 15. dnia miesiąca. · Only applies to months in which the company paid salary, board member fees or other GPM-reportable income; a month with no such payments needs no GPM313. The 15th is the filing deadline; the tax payment deadline within the month depends on when the payment itself was made (by the 15th for payments up to the 15th, by month-end for later payments).
Co się zmienia
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Kogo dotyczy
Every Lithuania-registered company that pays salary, board member remuneration or other GPM-reportable income in a given month, including a single-person UAB/MB paying its own director/board member fee; a month with no such payments needs no GPM313.
Wielkości: mikro, mała, średnia, duża · Sektory: Wszystkie sektory · Dotyczy, jeśli: Zatrudniamy pracowników
Co zrobić
Withhold GPM on payments made in the month, then file GPM313 electronically via VMI's EDS by the 15th of the following month. Pay the tax withheld by the 15th of the same month for payments made on or before the 15th, and by the last day of that month for payments made after the 15th.
Najbliższe terminy
Sankcje
Fine of 20-100% of the underdeclared/undeclared tax amount under Article 139 of the Law on Tax Administration (Mokesčių administravimo įstatymas), plus daily late-payment interest (delspinigiai) at the rate set by the Ministry of Finance (0.027% per day as of 2026).
Źródła
- VMI – Mėnesinė pajamų deklaracija GPM313 (filing deadline: 15th of following month) (www.vmi.lt)
- VMI – Kokie yra deklaracijų pateikimo ir pajamų mokesčio sumokėjimo terminai? (payment-timing rules) (www.vmi.lt)
- VMI – 139 straipsnis. Baudos už mokesčių įstatymų pažeidimus (Law on Tax Administration, Art. 139 fine range) (www.vmi.lt)
Ostatnia weryfikacja: 8 września 2026. Wyłącznie w celach informacyjnych, nie stanowi porady prawnej.