Den här sidan är maskinöversatt. Engelskt original: Engelsk version
Skatte- och efterlevnadskalender 2028 för företag i Litauen
Den här kalendern listar varje tidsfrist som gäller för ett företag i Litauen 2028: nationella skatte- och rapporteringsskyldigheter tillsammans med EU-omfattande regelverk - till exempel AI-förordningen, NIS2 och cyberresiliensförordningen - som gäller i hela EU.
Återkommande skyldigheter - månatliga momsdeklarationer, kvartalsvisa inlämningar, årsredovisningar - bryts ner till sina enskilda förfallodatum för året enligt regeln som visas på respektive tidsfrists egen sida. Den här kalendern flyttar inte datum som infaller på en helg eller allmän helgdag; kontrollera alltid den länkade officiella källan för den exakta inlämningsfristen.
Omnibus I-paketet begränsade CSRD:s tillämpningsområde till företag med fler än 1 000 anställda och över 450 M€ i omsättning; börsnoterade SMF tas bort helt. Stora kunder får inte kräva mer hållbarhetsdata från leverantörer under 1 000 anställda än vad den frivilliga VSME-standarden anger. Företag som omfattas rapporterar för räkenskapsåret 2027 under 2028.
Lithuania has not adopted, and has not published an official target date for, a domestic mandatory B2B e-invoicing regime. The state's SABIS platform (live since July 2024) already handles mandatory B2G e-invoicing for public-sector suppliers and is the most likely rail for any future B2B extension, but no bill or government notice of intent for B2B has been identified as of this verification.
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
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).
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.
Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report quarterly through GPAIS, the state's unified products/packaging/waste accounting information system: a quarterly summary is auto-generated 29 days after each quarter ends and must be confirmed by the 30th day after quarter-end.
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Businesses established in Lithuania that are voluntarily registered for the EU One-Stop-Shop (OSS) scheme must file a single quarterly VAT return covering their distance sales of goods or digital/other services to consumers in other EU member states, and pay any VAT due, via VMI's OSS portal by the last day of the month following each calendar quarter.
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
Employers and other payers of income to individuals in Lithuania must file an annual information return (GPM312) summarising all A-class and B-class income paid to natural persons during the calendar year, separate from the monthly GPM313 withholding declarations.
Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report annually through GPAIS: the annual report for a calendar year must be generated in GPAIS by 30 January of the following year and confirmed by 19 February.
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).
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.
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
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.
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
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).
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.
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
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).
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.
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report quarterly through GPAIS, the state's unified products/packaging/waste accounting information system: a quarterly summary is auto-generated 29 days after each quarter ends and must be confirmed by the 30th day after quarter-end.
Businesses established in Lithuania that are voluntarily registered for the EU One-Stop-Shop (OSS) scheme must file a single quarterly VAT return covering their distance sales of goods or digital/other services to consumers in other EU member states, and pay any VAT due, via VMI's OSS portal by the last day of the month following each calendar quarter.
A resident individual carrying out individual activity under an individual activity certificate (individuali veikla, distinct from the simplified verslo liudijimas regime) must file an annual personal income tax return (GPM311) declaring income and allowable expenses from that activity, and pay any income tax due, by 4 May 2027 for the 2026 tax year (the exact date is set annually and should be reconfirmed each year).
A self-employed individual operating under an individual activity certificate must settle their annual state social insurance (VSD) and compulsory health insurance (PSD) contributions based on declared individual-activity income for the year, alongside the annual income tax return, by 4 May 2027 for the 2026 contribution year (the exact date is republished annually by Sodra).
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
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).
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.
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
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.
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
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.
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
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).
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).
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.
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Plattformar som förmedlar korttidsuthyrning av boende (upp till 30 nätter) och persontransporter anses vara den momspliktiga leverantören när den underliggande värden eller föraren inte tar ut moms. One Stop Shop (OSS) utvidgas (överföring av egna varor, B2C-leveranser) och en obligatorisk omvänd betalningsskyldighet för leverantörer som inte är etablerade i landet minskar behovet av utländska momsregistreringar.
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
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).
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.
Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report quarterly through GPAIS, the state's unified products/packaging/waste accounting information system: a quarterly summary is auto-generated 29 days after each quarter ends and must be confirmed by the 30th day after quarter-end.
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Businesses established in Lithuania that are voluntarily registered for the EU One-Stop-Shop (OSS) scheme must file a single quarterly VAT return covering their distance sales of goods or digital/other services to consumers in other EU member states, and pay any VAT due, via VMI's OSS portal by the last day of the month following each calendar quarter.
AI som är en säkerhetskomponent i produkter som omfattas av den EU-produktlagstiftning som anges i bilaga I (maskiner, medicintekniska produkter, leksaker, hissar, fordon med flera) måste uppfylla AI-förordningens högriskkrav som en del av produktens CE-bedömning av överensstämmelse.
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
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).
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.
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
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.
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
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).
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.
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
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).
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.
Businesses that place packaged products, packaging, or certain other EPR-regulated goods on the Lithuanian market must report quarterly through GPAIS, the state's unified products/packaging/waste accounting information system: a quarterly summary is auto-generated 29 days after each quarter ends and must be confirmed by the 30th day after quarter-end.
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Businesses established in Lithuania that are voluntarily registered for the EU One-Stop-Shop (OSS) scheme must file a single quarterly VAT return covering their distance sales of goods or digital/other services to consumers in other EU member states, and pay any VAT due, via VMI's OSS portal by the last day of the month following each calendar quarter.
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
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).
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.
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Companies whose intra-EU trade in goods (arrivals from, or dispatches to, other EU member states) exceeds an annually-set EUR threshold must file a monthly Intrastat statistical declaration, due by the 10th of the month following the reference month.
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.
Employers and other payers of income subject to Lithuanian personal income tax (GPM), such as salary, board member fees, or other GPM-withholdable payments, must submit the monthly declaration GPM313 to VMI by the 15th day of the month following the month of payment. The tax withheld must itself be paid on a schedule tied to the payment date within the month, not uniformly on the 15th.
Employers must submit the monthly SAM report to Sodra (the State Social Insurance Fund Board), listing each insured person's calculated insurable income and contributions for the reporting month, and pay the calculated state social insurance (VSD) contributions, both by the 15th day of the following calendar month.
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).
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.
A self-employed individual operating under an individual activity certificate must pay at least the minimum compulsory health insurance (PSD) contribution every month, independent of the annual VSD/PSD settlement filed with the yearly income tax return.
Innehåller den här kalendern EU-omfattande skyldigheter, eller bara nationella?
Båda delarna. Den kombinerar varje nationell tidsfrist för det här landet med EU-omfattande regelverk - till exempel AI-förordningen eller NIS2 - som gäller för företag här oavsett land.
Hur visas återkommande tidsfrister, till exempel månatliga momsdeklarationer?
Varje återkommande skyldighet (en månatlig momsdeklaration, en kvartalsvis inlämning) bryts ner till sitt faktiska förfallodatum för varje månad, kvartal eller år den gäller, utifrån den återkommanderegel som anges på tidsfristens egen sida.
Hur aktuell är den här kalendern?
Varje post länkar till sin officiella källa och visar ett datum för senaste verifiering. Datum kan ändras, så kontrollera alltid mot den officiella källan innan du förlitar dig på ett datum.