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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.

Data senast verifierad 8 september 2026. Se källan som anges för varje tidsfrist

Prenumerera i kalender (ICS)Ladda ner .ics

Januari 2028

Datum	Var	Regelverk	Tidsfrist
1 januari 2028	EU-omfattande	CSRD	CSRD efter Omnibus I: hållbarhetsrapportering endast för företag med 1 000+ anställda från räkenskapsåret 2027; SMF utanför tillämpningsområdet med VSME-tak för värdekedjan
1 januari 2028	Litauen	Lithuania e-invoicing	Lithuania: mandatory domestic B2B e-invoicing remains an unofficial expectation, not an adopted or announced plan
10 januari 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thÅterkommande
15 januari 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 januari 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 januari 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 januari 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
30 januari 2028	Litauen	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endÅterkommande
31 januari 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande
31 januari 2028	Litauen	Lithuania VAT (EU One-Stop-Shop scheme)	Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterÅterkommande

Februari 2028

Datum	Var	Regelverk	Tidsfrist
10 februari 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thÅterkommande
15 februari 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 februari 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
15 februari 2028	Litauen	Lithuania GPM (annual report of income paid to individuals)	Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryÅterkommande
19 februari 2028	Litauen	Lithuania packaging EPR (GPAIS)	Lithuania: annual packaging/product producer report via GPAIS due 19 FebruaryÅterkommande
20 februari 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 februari 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
29 februari 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande

Mars 2028

Datum	Var	Regelverk	Tidsfrist
10 mars 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thÅterkommande
15 mars 2028	Litauen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thÅterkommande
15 mars 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 mars 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 mars 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 mars 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
31 mars 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande

April 2028

Datum	Var	Regelverk	Tidsfrist
10 april 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thÅterkommande
15 april 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 april 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 april 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 april 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
30 april 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande
30 april 2028	Litauen	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endÅterkommande
30 april 2028	Litauen	Lithuania VAT (EU One-Stop-Shop scheme)	Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterÅterkommande

Maj 2028

Datum	Var	Regelverk	Tidsfrist
4 maj 2028	Litauen	Lithuania GPM (individual activity annual income tax)	Lithuania: self-employed (individual activity) annual income tax return (GPM311) and payment, due 4 May 2027Återkommande
4 maj 2028	Litauen	Lithuania VSD/PSD (self-employed social insurance)	Lithuania: annual VSD and PSD contributions settlement for individual activity, due 4 May 2027Återkommande
10 maj 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thÅterkommande
15 maj 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 maj 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 maj 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 maj 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
31 maj 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande
31 maj 2028	Litauen	Lithuania Company Law (Akcinių bendrovių įstatymas)	Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineÅterkommande

Juni 2028

Datum	Var	Regelverk	Tidsfrist
10 juni 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thÅterkommande
15 juni 2028	Litauen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thÅterkommande
15 juni 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 juni 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
15 juni 2028	Litauen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: annual corporate income tax return (PLN204) due 15 JuneÅterkommande
20 juni 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 juni 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
30 juni 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande

Juli 2028

Datum	Var	Regelverk	Tidsfrist
1 juli 2028	EU-omfattande	ViDA	ViDA: plattformar anses vara leverantörer vid korttidsuthyrning och persontransport; enda momsregistrering
10 juli 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thÅterkommande
15 juli 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 juli 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 juli 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 juli 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
30 juli 2028	Litauen	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endÅterkommande
31 juli 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande
31 juli 2028	Litauen	Lithuania VAT (EU One-Stop-Shop scheme)	Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterÅterkommande

Augusti 2028

Datum	Var	Regelverk	Tidsfrist
2 augusti 2028	EU-omfattande	EU AI Act	AI-förordningen: högriskregler för AI inbyggd i reglerade produkter (maskiner, medicintekniska produkter, leksaker, hissar)
10 augusti 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thÅterkommande
15 augusti 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 augusti 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 augusti 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 augusti 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
31 augusti 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande

September 2028

Datum	Var	Regelverk	Tidsfrist
10 september 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thÅterkommande
15 september 2028	Litauen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thÅterkommande
15 september 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 september 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 september 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 september 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
30 september 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande

Oktober 2028

Datum	Var	Regelverk	Tidsfrist
10 oktober 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thÅterkommande
15 oktober 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 oktober 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 oktober 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 oktober 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
30 oktober 2028	Litauen	Lithuania packaging EPR (GPAIS)	Lithuania: quarterly packaging/product producer report via GPAIS due 30 days after quarter-endÅterkommande
31 oktober 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande
31 oktober 2028	Litauen	Lithuania VAT (EU One-Stop-Shop scheme)	Lithuania: One-Stop-Shop (OSS) VAT return for cross-border B2C sales, due end of month after each quarterÅterkommande

November 2028

Datum	Var	Regelverk	Tidsfrist
10 november 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thÅterkommande
15 november 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 november 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 november 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 november 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
30 november 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande

December 2028

Datum	Var	Regelverk	Tidsfrist
10 december 2028	Litauen	Lithuania Intrastat	Lithuania: Intrastat statistical report for intra-EU trade in goods, due by the 10thÅterkommande
15 december 2028	Litauen	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thÅterkommande
15 december 2028	Litauen	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 december 2028	Litauen	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 december 2028	Litauen	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 december 2028	Litauen	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
31 december 2028	Litauen	Lithuania PSD (self-employed compulsory health insurance)	Lithuania: monthly compulsory health insurance (PSD) contribution for individual activity, due by month-endÅterkommande

Vanliga frågor

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.

Alla kalendrar · Lettland, Estland, Polen, Tyskland, Endast EU-omfattande