Varje EU-tidsfrist som gäller ditt företag, på en enda tidslinje.

Lithuania: advance corporate income tax payment (FR0430), due quarterly by the 15th

Re-checked 2026-09-09: vmi.lt/evmi/pelno-mokestis is reachable but is a collapsed navigation menu with no extractable article text on quarterly advance payments this session. The 15th-of-month-3/6/9/12 pattern and ~EUR 300,000 exemption threshold remain well-established under CIT Art. 47 but were not independently re-confirmed against primary-source text. Re-verify Art. 47 text and the current-year threshold with VMI.

Nästa: 15 september 2026sedan 15 december 2026, 15 mars 2027

Lithuanian companies (UAB and similar) whose prior-year taxable income exceeded the exemption threshold; does not apply to newly registered companies in their first tax period or to companies below the threshold, which likely covers many micro-sized (P1-type) businesses.

Lithuania: monthly income tax declaration (GPM313) due by the 15th

Nästa: 15 september 2026sedan 15 oktober 2026, 15 november 2026

Every Lithuania-registered company that pays salary, board member remuneration or other GPM-reportable income in a given month, including a single-person UAB/MB paying its own director/board member fee; a month with no such payments needs no GPM313.

Lithuania: Sodra report (SAM) and social insurance contribution payment due by the 15th

Nästa: 15 september 2026sedan 15 oktober 2026, 15 november 2026

Every Lithuania-registered employer, including a single-person UAB/MB with a board member on payroll, that paid at least one person reportable employment income in the reporting month.

Lithuania: i.SAF VAT invoice register submission due by the 20th

Nästa: 20 september 2026sedan 20 oktober 2026, 20 november 2026

Lithuania-registered VAT-payer companies with a monthly VAT tax period; companies on a quarterly or half-yearly VAT tax period submit i.SAF on the same schedule as their VAT return instead.

Lithuania: VAT (PVM) return (FR0600) and payment due by the 25th

Nästa: 25 september 2026sedan 25 oktober 2026, 25 november 2026

Lithuania-registered companies whose taxable turnover exceeds the €45,000 mandatory registration threshold (current or preceding calendar year), plus companies that register voluntarily below that threshold and use a monthly tax period.

Plattformsarbetsdirektivet: presumtion om anställning och regler för algoritmisk arbetsledning måste gälla nationellt

Alla plattformar som organiserar arbete som utförs av enskilda personer via en app eller webbplats (leverans, taxitjänster, städning, frilansmarknadsplatser), inklusive små plattformar; endast Italien och Spanien hade lagförslag i mitten av 2026.

Lithuania: 2027 minimum monthly wage (MMA) confirmed at €1,245

Confirmed by Government Resolution No. 509 of 2026-07-01 ('Dėl 2027 metais taikomo minimaliojo darbo užmokesčio'). The minimum hourly wage (MVA) will be €7.61.

Every employer in Lithuania with staff paid at or near the minimum wage, regardless of sector.

Lithuania: annual report of income paid to individuals (GPM312), due 15 February

Re-checked 2026-09-09: vmi.lt pages for GPM312 are a collapsed navigation menu with no extractable article text this session (same JS/portal-structure issue as VMI's other tax pages). The 15 February deadline is treated as likely but not independently re-confirmed against primary-source text this session.

Nästa: 15 februari 2027sedan 15 februari 2028, 15 februari 2029

Lithuanian companies that paid any salary, board fees, dividends, or other reportable income to individuals during the year -- effectively any company with employees or that made payments to natural persons (both P1 and P2-type profiles).

Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadline

Recurring version of the former one-off entry lt-annual-financial-statements-5-months-2026, which is retired by this entry. Applies from a financial year ending on/after 2026-07-01, so a standard 1 Jan-31 Dec 2026 financial year is the first to fall under the combined 5-month deadline (2027-05-31).

Nästa: 31 maj 2027sedan 31 maj 2028, 31 maj 2029

All Lithuanian akcinės bendrovės (AB) and uždarosios akcinės bendrovės (UAB) - the standard legal forms used by the great majority of Lithuanian SMEs - for financial years ending on or after 1 July 2026.

Lithuania: annual corporate income tax return (PLN204) due 15 June

Recurring version of the former one-off entry lt-cit-annual-return-pln204-2027, which is retired by this entry.

Nästa: 15 juni 2027sedan 15 juni 2028, 15 juni 2029

All Lithuanian companies liable to corporate income tax, including small entities taxed at 0%/7% and standard-rate (17%) taxpayers.

AI-förordningen: skyldigheter för högrisk-AI enligt bilaga III (HR, kreditgivning, utbildning, biometri, kritisk infrastruktur)

Uppskjutet från 2026-08-02 genom den digitala Omnibusförordningen om AI, förordning (EU) 2026/1744 (EUT 2026-07-24, i kraft 2026-07-27)

Företag som bygger sådana AI-system, samt varje arbetsgivare eller långivare som använder dem (skyldigheter för användare), oavsett storlek. SMF får förenklade dokumentationsmallar.