15 września 2026 Lithuania corporate income tax (Pelno mokesčio įstatymas) Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th Cykliczny 15 września 2026 Lithuania GPM (personal income tax) monthly declaration Lithuania: monthly income tax declaration (GPM313) due by the 15th Cykliczny 15 września 2026 Lithuania Sodra employer report and social insurance contributions Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th Cykliczny 20 września 2026 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Cykliczny 25 września 2026 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Cykliczny 15 października 2026 Lithuania GPM (personal income tax) monthly declaration Lithuania: monthly income tax declaration (GPM313) due by the 15th Cykliczny 15 października 2026 Lithuania Sodra employer report and social insurance contributions Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th Cykliczny 20 października 2026 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Cykliczny 25 października 2026 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Cykliczny 15 listopada 2026 Lithuania GPM (personal income tax) monthly declaration Lithuania: monthly income tax declaration (GPM313) due by the 15th Cykliczny 15 listopada 2026 Lithuania Sodra employer report and social insurance contributions Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th Cykliczny 20 listopada 2026 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Cykliczny 25 listopada 2026 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Cykliczny 2 grudnia 2026 Platform Work Directive Dyrektywa w sprawie pracy za pośrednictwem platform: domniemanie zatrudnienia i zasady zarządzania algorytmicznego muszą obowiązywać na poziomie krajowym 15 grudnia 2026 Lithuania corporate income tax (Pelno mokesčio įstatymas) Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th Cykliczny 15 grudnia 2026 Lithuania GPM (personal income tax) monthly declaration Lithuania: monthly income tax declaration (GPM313) due by the 15th Cykliczny 15 grudnia 2026 Lithuania Sodra employer report and social insurance contributions Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th Cykliczny 20 grudnia 2026 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Cykliczny 25 grudnia 2026 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Cykliczny 1 stycznia 2027 Lithuania minimum wage (MMA) Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245 15 stycznia 2027 Lithuania GPM (personal income tax) monthly declaration Lithuania: monthly income tax declaration (GPM313) due by the 15th Cykliczny 15 stycznia 2027 Lithuania Sodra employer report and social insurance contributions Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th Cykliczny 20 stycznia 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Cykliczny 25 stycznia 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Cykliczny 15 lutego 2027 Lithuania GPM (personal income tax) monthly declaration Lithuania: monthly income tax declaration (GPM313) due by the 15th Cykliczny 15 lutego 2027 Lithuania Sodra employer report and social insurance contributions Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th Cykliczny 15 lutego 2027 Lithuania GPM (annual report of income paid to individuals) Lithuania: annual report of income paid to individuals (GPM312), due 15 February Cykliczny 20 lutego 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Cykliczny 25 lutego 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Cykliczny 15 marca 2027 Lithuania corporate income tax (Pelno mokesčio įstatymas) Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th Cykliczny 15 marca 2027 Lithuania GPM (personal income tax) monthly declaration Lithuania: monthly income tax declaration (GPM313) due by the 15th Cykliczny 15 marca 2027 Lithuania Sodra employer report and social insurance contributions Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th Cykliczny 20 marca 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Cykliczny 25 marca 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Cykliczny 15 kwietnia 2027 Lithuania GPM (personal income tax) monthly declaration Lithuania: monthly income tax declaration (GPM313) due by the 15th Cykliczny 15 kwietnia 2027 Lithuania Sodra employer report and social insurance contributions Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th Cykliczny 20 kwietnia 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Cykliczny 25 kwietnia 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Cykliczny 15 maja 2027 Lithuania GPM (personal income tax) monthly declaration Lithuania: monthly income tax declaration (GPM313) due by the 15th Cykliczny 15 maja 2027 Lithuania Sodra employer report and social insurance contributions Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th Cykliczny 20 maja 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Cykliczny 25 maja 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Cykliczny 31 maja 2027 Lithuania Company Law (Akcinių bendrovių įstatymas) Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadline Cykliczny 15 czerwca 2027 Lithuania corporate income tax (Pelno mokesčio įstatymas) Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th Cykliczny 15 czerwca 2027 Lithuania GPM (personal income tax) monthly declaration Lithuania: monthly income tax declaration (GPM313) due by the 15th Cykliczny 15 czerwca 2027 Lithuania Sodra employer report and social insurance contributions Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th Cykliczny 15 czerwca 2027 Lithuania corporate income tax (Pelno mokesčio įstatymas) Lithuania: annual corporate income tax return (PLN204) due 15 June Cykliczny 20 czerwca 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Cykliczny 25 czerwca 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Cykliczny 15 lipca 2027 Lithuania GPM (personal income tax) monthly declaration Lithuania: monthly income tax declaration (GPM313) due by the 15th Cykliczny 15 lipca 2027 Lithuania Sodra employer report and social insurance contributions Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th Cykliczny 20 lipca 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Cykliczny 25 lipca 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Cykliczny 15 sierpnia 2027 Lithuania GPM (personal income tax) monthly declaration Lithuania: monthly income tax declaration (GPM313) due by the 15th Cykliczny 15 sierpnia 2027 Lithuania Sodra employer report and social insurance contributions Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th Cykliczny 20 sierpnia 2027 Lithuania i.SAF VAT invoice register Lithuania: i.SAF VAT invoice register submission due by the 20th Cykliczny 25 sierpnia 2027 Lithuania PVM (VAT) return Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th Cykliczny