Lithuanian tax and filing deadline calendar 2026

Lithuanian VMI and Sodra deadlines for the next 12 months. If a deadline falls on a weekend or public holiday, it has already been moved to the next business day.

September 2026

Deadline	Return / payment	Who files
15 September 2026	Advance corporate income tax payment Companies paying advance corporate income tax pay the quarterly instalment.	Companies paying advance corporate income tax pay the quarterly instalment.
15 September 2026	FR0313 (for August) Return for tax periods related to a permanent establishment or other payments (where applicable).	Return for tax periods related to a permanent establishment or other payments (where applicable).
15 September 2026	FR0430 (advance corporate income tax) Companies calculating advance corporate income tax based on the previous year's results file the return.	Companies calculating advance corporate income tax based on the previous year's results file the return.
15 September 2026	GPM313 and GPM payment (for August) Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.	Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.
15 September 2026	SAM report and Sodra contributions (for August) Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.	Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.
21 September 2026 moved from 20 September 2026	i.SAF registers (for August) PVM (VAT) payers submit registers of issued and received invoices for the previous month.	PVM (VAT) payers submit registers of issued and received invoices for the previous month.
25 September 2026	FR0564 (for August) Report on supplies of goods and services to other EU member states for the previous month.	Report on supplies of goods and services to other EU member states for the previous month.
25 September 2026	PVM return FR0600 and PVM payment (for August) PVM (VAT) payers declare and pay VAT for the previous tax period.	PVM (VAT) payers declare and pay VAT for the previous tax period.
30 September 2026	Self-paid PSD contributions (for September) Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.	Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.

October 2026

Deadline	Return / payment	Who files
1 October 2026	FR0516 Annual real estate tax return and payment.	Annual real estate tax return and payment.
15 October 2026	FR0313 (for September) Return for tax periods related to a permanent establishment or other payments (where applicable).	Return for tax periods related to a permanent establishment or other payments (where applicable).
15 October 2026	GPM313 and GPM payment (for September) Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.	Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.
15 October 2026	SAM report and Sodra contributions (for September) Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.	Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.
20 October 2026	i.SAF registers (for September) PVM (VAT) payers submit registers of issued and received invoices for the previous month.	PVM (VAT) payers submit registers of issued and received invoices for the previous month.
26 October 2026 moved from 25 October 2026	FR0564 (for September) Report on supplies of goods and services to other EU member states for the previous month.	Report on supplies of goods and services to other EU member states for the previous month.
26 October 2026 moved from 25 October 2026	PVM return FR0600 and PVM payment (for September) PVM (VAT) payers declare and pay VAT for the previous tax period.	PVM (VAT) payers declare and pay VAT for the previous tax period.

November 2026

Deadline	Return / payment	Who files
3 November 2026 moved from 31 October 2026	Self-paid PSD contributions (for October) Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.	Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.
16 November 2026 moved from 15 November 2026	FR0313 (for October) Return for tax periods related to a permanent establishment or other payments (where applicable).	Return for tax periods related to a permanent establishment or other payments (where applicable).
16 November 2026 moved from 15 November 2026	GPM313 and GPM payment (for October) Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.	Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.
16 November 2026 moved from 15 November 2026	SAM report and Sodra contributions (for October) Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.	Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.
20 November 2026	i.SAF registers (for October) PVM (VAT) payers submit registers of issued and received invoices for the previous month.	PVM (VAT) payers submit registers of issued and received invoices for the previous month.
25 November 2026	FR0564 (for October) Report on supplies of goods and services to other EU member states for the previous month.	Report on supplies of goods and services to other EU member states for the previous month.
25 November 2026	PVM return FR0600 and PVM payment (for October) PVM (VAT) payers declare and pay VAT for the previous tax period.	PVM (VAT) payers declare and pay VAT for the previous tax period.
30 November 2026	Self-paid PSD contributions (for November) Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.	Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.

December 2026

Deadline	Return / payment	Who files
15 December 2026	Advance corporate income tax payment Companies paying advance corporate income tax pay the quarterly instalment.	Companies paying advance corporate income tax pay the quarterly instalment.
15 December 2026	FR0313 (for November) Return for tax periods related to a permanent establishment or other payments (where applicable).	Return for tax periods related to a permanent establishment or other payments (where applicable).
15 December 2026	GPM313 and GPM payment (for November) Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.	Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.
15 December 2026	SAM report and Sodra contributions (for November) Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.	Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.
21 December 2026 moved from 20 December 2026	i.SAF registers (for November) PVM (VAT) payers submit registers of issued and received invoices for the previous month.	PVM (VAT) payers submit registers of issued and received invoices for the previous month.
28 December 2026 moved from 25 December 2026	FR0564 (for November) Report on supplies of goods and services to other EU member states for the previous month.	Report on supplies of goods and services to other EU member states for the previous month.
28 December 2026 moved from 25 December 2026	PVM return FR0600 and PVM payment (for November) PVM (VAT) payers declare and pay VAT for the previous tax period.	PVM (VAT) payers declare and pay VAT for the previous tax period.
31 December 2026	Self-paid PSD contributions (for December) Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.	Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.

January 2027

Deadline	Return / payment	Who files
15 January 2027	FR0313 (for December) Return for tax periods related to a permanent establishment or other payments (where applicable).	Return for tax periods related to a permanent establishment or other payments (where applicable).
15 January 2027	GPM313 and GPM payment (for December) Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.	Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.
15 January 2027	SAM report and Sodra contributions (for December) Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.	Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.
20 January 2027	i.SAF registers (for December) PVM (VAT) payers submit registers of issued and received invoices for the previous month.	PVM (VAT) payers submit registers of issued and received invoices for the previous month.
25 January 2027	FR0564 (for December) Report on supplies of goods and services to other EU member states for the previous month.	Report on supplies of goods and services to other EU member states for the previous month.
25 January 2027	PVM return FR0600 and PVM payment (for December) PVM (VAT) payers declare and pay VAT for the previous tax period.	PVM (VAT) payers declare and pay VAT for the previous tax period.

February 2027

Deadline	Return / payment	Who files
1 February 2027 moved from 31 January 2027	Self-paid PSD contributions (for January) Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.	Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.
15 February 2027	FR0313 (for January) Return for tax periods related to a permanent establishment or other payments (where applicable).	Return for tax periods related to a permanent establishment or other payments (where applicable).
15 February 2027	GPM312 Payers of income submit the annual return on payments to individuals.	Payers of income submit the annual return on payments to individuals.
15 February 2027	GPM313 and GPM payment (for January) Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.	Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.
15 February 2027	KIT711 Annual return on other payments (where applicable).	Annual return on other payments (where applicable).
15 February 2027	Environmental pollution tax returns Polluters and suppliers of products and packaging declare the tax for the previous year.	Polluters and suppliers of products and packaging declare the tax for the previous year.
15 February 2027	SAM report and Sodra contributions (for January) Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.	Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.
22 February 2027 moved from 20 February 2027	i.SAF registers (for January) PVM (VAT) payers submit registers of issued and received invoices for the previous month.	PVM (VAT) payers submit registers of issued and received invoices for the previous month.
25 February 2027	FR0564 (for January) Report on supplies of goods and services to other EU member states for the previous month.	Report on supplies of goods and services to other EU member states for the previous month.
25 February 2027	PVM return FR0600 and PVM payment (for January) PVM (VAT) payers declare and pay VAT for the previous tax period.	PVM (VAT) payers declare and pay VAT for the previous tax period.

March 2027

Deadline	Return / payment	Who files
1 March 2027 moved from 28 February 2027	Self-paid PSD contributions (for February) Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.	Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.
15 March 2027	Advance corporate income tax payment Companies paying advance corporate income tax pay the quarterly instalment.	Companies paying advance corporate income tax pay the quarterly instalment.
15 March 2027	FR0313 (for February) Return for tax periods related to a permanent establishment or other payments (where applicable).	Return for tax periods related to a permanent establishment or other payments (where applicable).
15 March 2027	FR0430 (advance corporate income tax) Companies calculating advance corporate income tax based on the previous year's results file the return.	Companies calculating advance corporate income tax based on the previous year's results file the return.
15 March 2027	GPM313 and GPM payment (for February) Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.	Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.
15 March 2027	SAM report and Sodra contributions (for February) Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.	Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.
22 March 2027 moved from 20 March 2027	i.SAF registers (for February) PVM (VAT) payers submit registers of issued and received invoices for the previous month.	PVM (VAT) payers submit registers of issued and received invoices for the previous month.
25 March 2027	FR0564 (for February) Report on supplies of goods and services to other EU member states for the previous month.	Report on supplies of goods and services to other EU member states for the previous month.
25 March 2027	PVM return FR0600 and PVM payment (for February) PVM (VAT) payers declare and pay VAT for the previous tax period.	PVM (VAT) payers declare and pay VAT for the previous tax period.
31 March 2027	Self-paid PSD contributions (for March) Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.	Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.

April 2027

Deadline	Return / payment	Who files
15 April 2027	FR0313 (for March) Return for tax periods related to a permanent establishment or other payments (where applicable).	Return for tax periods related to a permanent establishment or other payments (where applicable).
15 April 2027	FR0711 Annual information on payments and assets of legal entities (where applicable).	Annual information on payments and assets of legal entities (where applicable).
15 April 2027	GPM313 and GPM payment (for March) Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.	Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.
15 April 2027	SAM report and Sodra contributions (for March) Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.	Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.
20 April 2027	i.SAF registers (for March) PVM (VAT) payers submit registers of issued and received invoices for the previous month.	PVM (VAT) payers submit registers of issued and received invoices for the previous month.
26 April 2027 moved from 25 April 2027	FR0564 (for March) Report on supplies of goods and services to other EU member states for the previous month.	Report on supplies of goods and services to other EU member states for the previous month.
26 April 2027 moved from 25 April 2027	PVM return FR0600 and PVM payment (for March) PVM (VAT) payers declare and pay VAT for the previous tax period.	PVM (VAT) payers declare and pay VAT for the previous tax period.
30 April 2027	MB financial statements to JAR Small partnerships (MB) file their annual financial statements with the Register of Legal Entities (JAR).	Small partnerships (MB) file their annual financial statements with the Register of Legal Entities (JAR).
30 April 2027	Self-paid PSD contributions (for April) Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.	Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.

May 2027

Deadline	Return / payment	Who files
3 May 2027 moved from 1 May 2027	GPM311 Residents file the annual income tax return and pay GPM.	Residents file the annual income tax return and pay GPM.
17 May 2027 moved from 15 May 2027	FR0313 (for April) Return for tax periods related to a permanent establishment or other payments (where applicable).	Return for tax periods related to a permanent establishment or other payments (where applicable).
17 May 2027 moved from 15 May 2027	FR0477 Declaration of other income and annual GPM (where applicable).	Declaration of other income and annual GPM (where applicable).
17 May 2027 moved from 15 May 2027	GPM313 and GPM payment (for April) Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.	Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.
17 May 2027 moved from 15 May 2027	SAM report and Sodra contributions (for April) Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.	Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.
20 May 2027	i.SAF registers (for April) PVM (VAT) payers submit registers of issued and received invoices for the previous month.	PVM (VAT) payers submit registers of issued and received invoices for the previous month.
25 May 2027	FR0564 (for April) Report on supplies of goods and services to other EU member states for the previous month.	Report on supplies of goods and services to other EU member states for the previous month.
25 May 2027	PVM return FR0600 and PVM payment (for April) PVM (VAT) payers declare and pay VAT for the previous tax period.	PVM (VAT) payers declare and pay VAT for the previous tax period.
31 May 2027	Self-paid PSD contributions (for May) Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.	Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.
31 May 2027 moved from 30 May 2027	UAB/AB financial statements to JAR Private and public limited companies file their approved annual financial statements with the Register of Legal Entities (JAR).	Private and public limited companies file their approved annual financial statements with the Register of Legal Entities (JAR).

June 2027

Deadline	Return / payment	Who files
15 June 2027	Advance corporate income tax payment Companies paying advance corporate income tax pay the quarterly instalment.	Companies paying advance corporate income tax pay the quarterly instalment.
15 June 2027	FR0313 (for May) Return for tax periods related to a permanent establishment or other payments (where applicable).	Return for tax periods related to a permanent establishment or other payments (where applicable).
15 June 2027	GPM313 and GPM payment (for May) Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.	Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.
15 June 2027	PLN204 Annual corporate income tax return and payment of corporate income tax.	Annual corporate income tax return and payment of corporate income tax.
15 June 2027	SAM report and Sodra contributions (for May) Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.	Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.
21 June 2027 moved from 20 June 2027	i.SAF registers (for May) PVM (VAT) payers submit registers of issued and received invoices for the previous month.	PVM (VAT) payers submit registers of issued and received invoices for the previous month.
25 June 2027	FR0564 (for May) Report on supplies of goods and services to other EU member states for the previous month.	Report on supplies of goods and services to other EU member states for the previous month.
25 June 2027	PVM return FR0600 and PVM payment (for May) PVM (VAT) payers declare and pay VAT for the previous tax period.	PVM (VAT) payers declare and pay VAT for the previous tax period.
30 June 2027	Self-paid PSD contributions (for June) Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.	Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.

July 2027

Deadline	Return / payment	Who files
15 July 2027	FR0313 (for June) Return for tax periods related to a permanent establishment or other payments (where applicable).	Return for tax periods related to a permanent establishment or other payments (where applicable).
15 July 2027	GPM313 and GPM payment (for June) Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.	Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.
15 July 2027	SAM report and Sodra contributions (for June) Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.	Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.
20 July 2027	i.SAF registers (for June) PVM (VAT) payers submit registers of issued and received invoices for the previous month.	PVM (VAT) payers submit registers of issued and received invoices for the previous month.
26 July 2027 moved from 25 July 2027	FR0564 (for June) Report on supplies of goods and services to other EU member states for the previous month.	Report on supplies of goods and services to other EU member states for the previous month.
26 July 2027 moved from 25 July 2027	PVM return FR0600 and PVM payment (for June) PVM (VAT) payers declare and pay VAT for the previous tax period.	PVM (VAT) payers declare and pay VAT for the previous tax period.

August 2027

Deadline	Return / payment	Who files
2 August 2027 moved from 31 July 2027	Self-paid PSD contributions (for July) Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.	Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.
16 August 2027 moved from 15 August 2027	FR0313 (for July) Return for tax periods related to a permanent establishment or other payments (where applicable).	Return for tax periods related to a permanent establishment or other payments (where applicable).
16 August 2027 moved from 15 August 2027	GPM313 and GPM payment (for July) Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.	Employers and payers of income declare and pay the personal income tax (GPM) withheld for the previous month.
16 August 2027 moved from 15 August 2027	SAM report and Sodra contributions (for July) Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.	Employers file the SAM report with Sodra and pay social insurance contributions for the previous month.
20 August 2027	i.SAF registers (for July) PVM (VAT) payers submit registers of issued and received invoices for the previous month.	PVM (VAT) payers submit registers of issued and received invoices for the previous month.
25 August 2027	FR0564 (for July) Report on supplies of goods and services to other EU member states for the previous month.	Report on supplies of goods and services to other EU member states for the previous month.
25 August 2027	PVM return FR0600 and PVM payment (for July) PVM (VAT) payers declare and pay VAT for the previous tax period.	PVM (VAT) payers declare and pay VAT for the previous tax period.
31 August 2027	Self-paid PSD contributions (for August) Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.	Persons who pay compulsory health insurance (PSD) contributions themselves pay for the current month.

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Frequently asked questions about tax deadlines

What happens if a deadline falls on a weekend or public holiday?

If the last day of a deadline is a day off or public holiday, the deadline moves to the next business day. The dates in this calendar have already been adjusted.

When is the PVM (VAT) return due?

The FR0600 PVM return is filed and VAT is paid by the 25th of the following month for the previous tax period.

When is the SAM report due to Sodra?

The SAM report is filed and social insurance contributions are paid by the 15th of the following month.

When is the GPM313 return due?

The GPM313 return is filed and the withheld GPM is paid by the 15th of the following month.

When are MB and UAB financial statements filed?

Small partnerships (MB) file their annual financial statements with JAR by 30 April, private and public limited companies (UAB, AB) by 30 May.

Deadlines are provided for information only. Please check vmi.lt and sodra.lt before filing.