Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027
Corrected 2026-09-09: VMI's own gyventoju-pajamu-mokestis pages are a collapsed navigation portal and did not expose specific 2027 deadline text this session. However, Sodra's official individual-activity guidance (sodra.lt/imokos/vykdau-individualia-veikla) explicitly states the annual VSD/PSD settlement -- filed together with GPM311 under the same statutory deadline -- is due "ne vėliau kaip iki gegužės 4 dienos" for the 2026 tax year, i.e. 4 May 2027, not 1 May. Cross-referenced correction; re-verify directly against VMI's GPM311 guidance before relying on the exact date.
Najbliższy termin: 4 maja 2027potem 4 maja 2028, 4 maja 2029
Self-employed individuals in Lithuania operating under an individual activity certificate, such as an outsourced accountant working as a sole trader (P3-type profile).