Ten profil zakłada małą firmę programistyczną lub IT, która korzysta z infrastruktury chmurowej. Oprócz standardowego kalendarza podatkowego i sprawozdawczego dodaje więc obowiązki skierowane specjalnie do firm cyfrowych i zależnych od chmury - wymogi przejrzystości wynikające z AI Act, NIS2 dla krytycznej infrastruktury cyfrowej oraz wymagania cyberbezpieczeństwa dla produktów programistycznych. Rzeczywisty zakres obowiązków zależy od tego, czy tworzą Państwo systemy AI, przetwarzają dane osobowe na dużą skalę, czy kwalifikują się jako podmiot kluczowy lub ważny w rozumieniu NIS2. Dlatego tę listę warto traktować jako punkt wyjścia do dalszej analizy, a nie jako ostateczną odpowiedź.
Ta strona zakłada konkretny profil wyjściowy: firma SaaS lub IT, na Litwie. To punkt wyjścia, a nie indywidualna porada - rzeczywiste obowiązki Państwa firmy zależą od dokładnego sektora, obrotu i sposobu działania.
Doprecyzuj swój profil na stronie głównej
Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Szczegóły →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Szczegóły →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Szczegóły →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Szczegóły →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Szczegóły →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Szczegóły →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Szczegóły →Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Szczegóły →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Szczegóły →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Szczegóły →Od tej daty dostawcy usług chmurowych i przetwarzania danych nie mogą już pobierać od klientów opłat za przejście do innego dostawcy ani za eksport ich danych (opłaty za transfer wyjściowy). Umowy muszą już umożliwiać rozwiązanie i migrację w ciągu 30 dni, a dostawcy muszą oferować eksport w formatach czytelnych dla maszyn.
Szczegóły →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Szczegóły →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Szczegóły →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Szczegóły →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Szczegóły →Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Szczegóły →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Szczegóły →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Szczegóły →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Szczegóły →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Szczegóły →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Szczegóły →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Szczegóły →Lithuanian public and private limited companies (AB/UAB) must hold the annual shareholders' meeting approving the annual financial statements AND file the approved set (plus management report and, where required, auditor's/sustainability-assurance opinion) with the Centre of Registers' Legal Entities Register (JAR) within a single combined 5-month window from financial year end.
Szczegóły →Lithuanian companies above a taxable-income threshold must pay advance corporate income tax in quarterly instalments (form FR0430), due by the 15th of the last month of each quarter. Companies whose taxable income in the preceding tax year did not exceed roughly EUR 300,000, and companies in their first tax period after registration, are exempt from advance payments.
Szczegóły →Every Lithuanian company liable to corporate income tax must file its annual CIT return (PLN204 or the applicable variant) and settle any balance due by the 15th day of the 6th month after the tax period ends - 15 June for a standard calendar-year tax period - via VMI's electronic declaration system (EDS).
Szczegóły →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Szczegóły →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Szczegóły →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Szczegóły →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Szczegóły →VAT-registered legal entities with a monthly VAT tax period must submit their register of issued and received VAT invoices (i.SAF) to VMI's i.MAS system by the 20th day of the month following the reporting period, even when no invoices were issued or received (an empty register must still be submitted).
Szczegóły →VAT-registered businesses in Lithuania with a monthly tax period must file their VAT return (form FR0600) with VMI and pay any VAT due by the 25th day of the month following the tax period. Registration as a VAT payer is mandatory once taxable turnover from VAT-taxable supplies in Lithuania exceeds €45,000 in the current or preceding calendar year.
Szczegóły →Zobacz pełny kalendarz 2026 na Litwie · Wszystkie kalendarze