Every State Tax Inspectorate (VMI) tax deadline explained in plain English — VAT, corporate tax, personal income tax, social security, and more. Covers key filing and payment dates required by the EU VAT Directive and national tax laws.
Next Lithuania deadline
Oct 26, 2026 · tomorrow
VAT return and payment (PVM deklaracija FR0600) — September 2026 / Q3 2026
VAT payers file the September 2026 return — or the Q3 2026 return if the tax office approved quarterly filing (income up to €300,000) — through the VMI portal and pay the VAT by the same day.
Add these dates to your calendar (.ics)Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in December 2025 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on December 2025 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in December 2025 to the VMI i.SAF subsystem.
VAT payers file the December 2025 return — or the Q4 2025 return if the tax office approved quarterly filing (income up to €300,000) — through the VMI portal and pay the VAT by the same day.
VAT payers that supplied goods or B2B services to customers in other EU countries in December 2025 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in January 2026 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on January 2026 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in January 2026 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the January 2026 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in January 2026 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in February 2026 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on February 2026 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in February 2026 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the February 2026 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in February 2026 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in March 2026 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on March 2026 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in March 2026 to the VMI i.SAF subsystem.
VAT payers file the March 2026 return — or the Q1 2026 return if the tax office approved quarterly filing (income up to €300,000) — through the VMI portal and pay the VAT by the same day.
VAT payers that supplied goods or B2B services to customers in other EU countries in March 2026 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Residents with income not taxed at source (self-employed, business certificate, rental, investment or foreign income) and those claiming reliefs file the 2025 annual income return through the VMI portal and pay the tax by this date. Filing opens on 1 March.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in April 2026 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on April 2026 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in April 2026 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the April 2026 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in April 2026 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in May 2026 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on May 2026 pay to Sodra and submit the monthly contribution report.
Companies with a calendar tax period file the 2025 annual corporate income tax return through the VMI portal by the 15th day of the sixth month after the year end. The tax itself is due later, by 1 October.
VAT payers upload the data of VAT invoices issued and received in May 2026 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the May 2026 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in May 2026 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in June 2026 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on June 2026 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in June 2026 to the VMI i.SAF subsystem.
VAT payers file the June 2026 return — or the Q2 2026 return if the tax office approved quarterly filing (income up to €300,000) — through the VMI portal and pay the VAT by the same day.
VAT payers that supplied goods or B2B services to customers in other EU countries in June 2026 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in July 2026 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on July 2026 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in July 2026 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the July 2026 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in July 2026 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in August 2026 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on August 2026 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in August 2026 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the August 2026 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in August 2026 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Companies with a calendar tax period pay the 2025 corporate income tax declared on PLN204, less advance payments, by the first day of the tenth month after the year end.
VAT payers that must adjust their 2025 input VAT deduction once the year's actual figures are known (for example under the pro-rata rules) file the annual VAT return by 1 October.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in September 2026 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on September 2026 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in September 2026 to the VMI i.SAF subsystem.
VAT payers file the September 2026 return — or the Q3 2026 return if the tax office approved quarterly filing (income up to €300,000) — through the VMI portal and pay the VAT by the same day.
VAT payers that supplied goods or B2B services to customers in other EU countries in September 2026 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in October 2026 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on October 2026 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in October 2026 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the October 2026 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in October 2026 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in November 2026 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on November 2026 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in November 2026 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the November 2026 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in November 2026 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in December 2026 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on December 2026 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in December 2026 to the VMI i.SAF subsystem.
VAT payers file the December 2026 return — or the Q4 2026 return if the tax office approved quarterly filing (income up to €300,000) — through the VMI portal and pay the VAT by the same day.
VAT payers that supplied goods or B2B services to customers in other EU countries in December 2026 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in January 2027 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on January 2027 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in January 2027 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the January 2027 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in January 2027 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in February 2027 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on February 2027 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in February 2027 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the February 2027 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in February 2027 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in March 2027 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on March 2027 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in March 2027 to the VMI i.SAF subsystem.
VAT payers file the March 2027 return — or the Q1 2027 return if the tax office approved quarterly filing (income up to €300,000) — through the VMI portal and pay the VAT by the same day.
VAT payers that supplied goods or B2B services to customers in other EU countries in March 2027 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Residents with income not taxed at source (self-employed, business certificate, rental, investment or foreign income) and those claiming reliefs file the 2026 annual income return through the VMI portal and pay the tax by this date. Filing opens on 1 March.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in April 2027 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on April 2027 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in April 2027 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the April 2027 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in April 2027 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in May 2027 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on May 2027 pay to Sodra and submit the monthly contribution report.
Companies with a calendar tax period file the 2026 annual corporate income tax return through the VMI portal by the 15th day of the sixth month after the year end. The tax itself is due later, by 1 October.
VAT payers upload the data of VAT invoices issued and received in May 2027 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the May 2027 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in May 2027 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in June 2027 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on June 2027 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in June 2027 to the VMI i.SAF subsystem.
VAT payers file the June 2027 return — or the Q2 2027 return if the tax office approved quarterly filing (income up to €300,000) — through the VMI portal and pay the VAT by the same day.
VAT payers that supplied goods or B2B services to customers in other EU countries in June 2027 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in July 2027 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on July 2027 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in July 2027 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the July 2027 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in July 2027 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in August 2027 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on August 2027 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in August 2027 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the August 2027 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in August 2027 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Companies with a calendar tax period pay the 2026 corporate income tax declared on PLN204, less advance payments, by the first day of the tenth month after the year end.
VAT payers that must adjust their 2026 input VAT deduction once the year's actual figures are known (for example under the pro-rata rules) file the annual VAT return by 1 October.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in September 2027 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on September 2027 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in September 2027 to the VMI i.SAF subsystem.
VAT payers file the September 2027 return — or the Q3 2027 return if the tax office approved quarterly filing (income up to €300,000) — through the VMI portal and pay the VAT by the same day.
VAT payers that supplied goods or B2B services to customers in other EU countries in September 2027 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in October 2027 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on October 2027 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in October 2027 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the October 2027 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in October 2027 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Employers and other withholding agents declare the personal income tax withheld from salaries and other payments made in November 2027 and pay it to the VMI.
Employers pay the state social insurance contributions (employee and employer shares) calculated on November 2027 pay to Sodra and submit the monthly contribution report.
VAT payers upload the data of VAT invoices issued and received in November 2027 to the VMI i.SAF subsystem.
VAT payers with the default monthly period file the November 2027 return through the VMI portal and pay the VAT by this date. Quarterly filers have no return this month.
VAT payers that supplied goods or B2B services to customers in other EU countries in November 2027 file the report on supplies to other Member States. It is always monthly, even for quarterly VAT filers.
Browse the main tax categories for Lithuania. Each category includes key forms and filing requirements.
128 deadlines in the 2026–2027 calendar, by tax type.
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Why this matters: missed dates can lead to late filing charges, interest, loss of a relief or an avoidable compliance review. This page is a planning aid, not a legal determination. It was last content-reviewed on 2026-10-09; verify the live rule with State Tax Inspectorate (VMI) before acting.
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