Lithuania GPM (annual report of income paid to individuals)

Lithuania: annual report of income paid to individuals (GPM312), due 15 February

Re-verified 2026-09-09: confirmed via VMI's own "GPM312 pildymo tvarka" guidance PDF and multiple vmi.lt pages, all stating the annual GPM312 declaration is due "iki kitų metų vasario 15 dienos" (by 15 February of the following year), matching the existing date.

Next: 15 February 2027then 15 February 2028, 15 February 2029

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).