Den här profilen utgår från den minsta företagsformen: ett mikroföretag (färre än 10 anställda, högst 2 miljoner euro i omsättning) utan någon på lönelistan, så skyldigheter kopplade till att ha anställda är utelämnade. Den täcker ändå de återkommande grunderna som nästan alla företag har - moms och andra skattedeklarationer, den årliga finansiella rapporten - samt EU-omfattande regler som AI-förordningen eller cyberresiliensförordningen, som gäller oavsett hur litet företaget är. Anställer du din första medarbetare, eller växer du förbi mikrostorlek, passar en annan profil bättre.
Den här sidan utgår från en specifik startprofil: mikroföretag utan anställda, i Litauen. Det är en utgångspunkt, inte skräddarsydd rådgivning - dina faktiska skyldigheter beror på din exakta bransch, omsättning och hur du driver verksamheten.
Förfina din exakta profil på startsidan
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.
Detaljer →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.
Detaljer →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.
Detaljer →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.
Detaljer →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).
Detaljer →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.
Detaljer →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.
Detaljer →Generativa AI-system som redan fanns på marknaden före den 2 augusti 2026 får till den 2 december 2026 på sig att införa maskinläsbar märkning och detektering av AI-genererat innehåll. Från samma datum är AI-system som byggts för att skapa icke samtyckta intima eller sexuella bilder helt förbjudna.
Detaljer →Direktiv (EU) 2024/2853 ska vara införlivat senast den 9 december 2026 och gäller produkter som släpps ut på marknaden efter det datumet. Programvara (inklusive SaaS och AI), digitala tillverkningsfiler och relaterade tjänster räknas som produkter; uteblivna säkerhetsuppdateringar kan göra en produkt defekt. Domstolar kan förordna om utlämnande av bevis och presumera att produkten är defekt i komplexa fall. Fri programvara med öppen källkod utanför kommersiell verksamhet är undantagen.
Detaljer →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).
Detaljer →Varje EU-land måste tillhandahålla minst en certifierad europeisk digital identitetsplånbok så att medborgare och företag kan identifiera sig, underteckna dokument med kvalificerade elektroniska underskrifter och dela verifierade attribut (bolagsregistrering, tillstånd) i hela EU. Offentliga förvaltningar måste godta den för onlinetjänster.
Detaljer →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.
Detaljer →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.
Detaljer →Från detta datum får moln- och databehandlingsleverantörer inte längre ta betalt av kunder för byte till en annan leverantör eller för export av deras data (egress). Avtalen måste redan tillåta uppsägning och migrering inom 30 dagar, och leverantörerna måste erbjuda export i maskinläsbara format.
Detaljer →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).
Detaljer →Förordning (EU) 2023/1230 gäller alla maskiner som släpps ut på EU-marknaden från den 20 januari 2027, utan övergångsperiod. Den lägger till krav på programvarusäkerhet, skydd mot skadlig manipulation, självutvecklande (AI-)beteende, digitala bruksanvisningar och obligatorisk tredjepartsbedömning för vissa högriskkategorier av maskiner.
Detaljer →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.
Detaljer →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.
Detaljer →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.
Detaljer →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.
Detaljer →Enligt förordning (EU) 2023/1542 måste varje batteri för elfordon, lätta transportmedel (elcyklar, elsparkcyklar) och industribatteri över 2 kWh som släpps ut på marknaden bära en QR-kod som länkar till ett digitalt batteripass med data om kemi, koldioxidavtryck, återvunnet innehåll, prestanda och hållbarhet.
Detaljer →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.
Detaljer →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).
Detaljer →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.
Detaljer →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.
Detaljer →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).
Detaljer →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.
Detaljer →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.
Detaljer →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).
Detaljer →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.
Detaljer →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.
Detaljer →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.
Detaljer →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.
Detaljer →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).
Detaljer →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).
Detaljer →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).
Detaljer →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.
Detaljer →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.
Detaljer →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.
Detaljer →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).
Detaljer →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).
Detaljer →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.
Detaljer →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.
Detaljer →Mikroföretag och småföretag som handlar med de råvaror som omfattas av avskogningsförordningen (nötkreatur, kakao, kaffe, palmolja, gummi, soja, trä och förädlade produkter) får sex extra månader. Små handlare längre ner i kedjan behöver huvudsakligen samla in och vidarebefordra uppströms referensnummer för tillbörlig aktsamhet; små primärproducenter i lågriskländer lämnar en förenklad deklaration.
Detaljer →Betaltjänstleverantörer i EU-länder utanför euroområdet måste erbjuda omedelbara euroöverföringar och den kostnadsfria kontrollen av namn/IBAN (Verification of Payee) från juli 2027, vilket fullbordar utrullningen i hela EU.
Detaljer →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).
Detaljer →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.
Detaljer →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.
Detaljer →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.
Detaljer →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.
Detaljer →AI-modeller för allmänna ändamål som redan fanns på marknaden före den 2 augusti 2025 fick två år på sig att komma i fas. Från detta datum måste de uppfylla samma krav på dokumentation, upphovsrätt och sammanfattning av träningsdata som nya modeller.
Detaljer →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).
Detaljer →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.
Detaljer →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.
Detaljer →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).
Detaljer →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.
Detaljer →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.
Detaljer →Sedan den 1 januari 2026 måste importörer av mer än 50 ton per år av CBAM-varor (järn och stål, aluminium, cement, gödselmedel; samt väte och el utan tröskelvärde) vara godkända CBAM-deklaranter och köpa CBAM-certifikat som täcker de inbäddade utsläppen. Den första årliga deklarationen och inlämningen av certifikat för 2026 års import ska ske under 2027. Importörer under 50 ton är undantagna men måste bevaka tröskelvärdet.
Detaljer →Sedan den 1 januari 2026 måste leverantörer av kryptotillgångstjänster (börser, mäklare, leverantörer av depåplånböcker, vissa DeFi-gränssnitt) samla in och verifiera kundernas identitet och skatterättsliga hemvist och registrera alla växlings- och överföringstransaktioner för EU-användare. Den första årliga rapporten till skattemyndigheten ska lämnas 2027, och uppgifterna utbyts mellan medlemsstaterna. DAC7 ålägger redan digitala plattformar en liknande årlig rapportering (senast den 31 januari) om säljare.
Detaljer →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).
Detaljer →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.
Detaljer →