Den här sidan är maskinöversatt. Engelskt original: Engelsk version

Vad ett litet företag med anställda måste lämna in i Litauen 2026

Den här profilen utgår från ett litet företag (färre än 50 anställda, högst 10 miljoner euro i omsättning) som redan har anställda, och omfattar därför skyldigheter kopplade till lön och arbetsplats vid sidan av den vanliga skatte- och rapporteringskalendern. Den tar också upp EU-omfattande regler, som NIS2 eller AI-förordningen, som gäller när ett företag når den här storleken eller verkar inom en berörd bransch. Om ditt antal anställda eller din omsättning skiljer sig, eller om du inte har några anställda alls, passar en annan profil bättre.

Den här sidan utgår från en specifik startprofil: litet företag med 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

Kommande 12 månader

Datum	Regelverk	Tidsfrist
15 september 2026	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thÅterkommande
15 september 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 september 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 september 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 september 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
15 oktober 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 oktober 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 oktober 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 oktober 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
15 november 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 november 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 november 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 november 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
2 december 2026	Platform Work Directive	Plattformsarbetsdirektivet: presumtion om anställning och regler för algoritmisk arbetsledning måste gälla nationellt
15 december 2026	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thÅterkommande
15 december 2026	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 december 2026	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 december 2026	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 december 2026	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
1 januari 2027	Lithuania minimum wage (MMA)	Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245
15 januari 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 januari 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 januari 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 januari 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
15 februari 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 februari 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
15 februari 2027	Lithuania GPM (annual report of income paid to individuals)	Lithuania: annual report of income paid to individuals (GPM312), due 15 FebruaryÅterkommande
20 februari 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 februari 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
15 mars 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thÅterkommande
15 mars 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 mars 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 mars 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 mars 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
15 april 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 april 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 april 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 april 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
15 maj 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 maj 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 maj 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 maj 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
31 maj 2027	Lithuania Company Law (Akcinių bendrovių įstatymas)	Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadlineÅterkommande
15 juni 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15thÅterkommande
15 juni 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 juni 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
15 juni 2027	Lithuania corporate income tax (Pelno mokesčio įstatymas)	Lithuania: annual corporate income tax return (PLN204) due 15 JuneÅterkommande
20 juni 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 juni 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
15 juli 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 juli 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 juli 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 juli 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande
15 augusti 2027	Lithuania GPM (personal income tax) monthly declaration	Lithuania: monthly income tax declaration (GPM313) due by the 15thÅterkommande
15 augusti 2027	Lithuania Sodra employer report and social insurance contributions	Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15thÅterkommande
20 augusti 2027	Lithuania i.SAF VAT invoice register	Lithuania: i.SAF VAT invoice register submission due by the 20thÅterkommande
25 augusti 2027	Lithuania PVM (VAT) return	Lithuania: VAT (PVM) return (FR0600) and payment due by the 25thÅterkommande

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