53 days
Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarter
Gemini candidate audit (2026-09-08), confidence: likely. Deadline day is the well-established EU-wide OSS rule (VAT Directive 2006/112/EC, Union scheme); the exact article and whether it shifts for weekends could not be confirmed against a primary source this session (eur-lex fetch of the relevant article was inconclusive, VMI's OSS page was not independently reachable). Verify before relying on the precise day in a given quarter.
Next: 31 October 2026then 31 January 2027, 30 April 2027
Lithuania-established sellers who sell goods or services to consumers in other EU countries and have opted into the Union OSS scheme, instead of registering for VAT in each destination country.