The monthly, quarterly and annual filing and payment dates a Lithuanian company has to meet in 2026, who each one applies to, and the exact day each falls on this year.
A Lithuanian company with VAT registration and employees has four fixed monthly deadlines, one quarterly deadline and three annual ones. Each month: income tax withheld (GPM313) and the social insurance report (SAM) by the 15th, the VAT invoice registers (i.SAF) by the 20th, and the VAT return (FR0600) with the EU sales list (FR0564) by the 25th. Intrastat is due by the 10th working day. Advance corporate income tax is paid by the 15th of the last month of each quarter. Annually, the GPM312 income statement is due by 15 February, the financial statements are approved by 30 April and filed within 30 days, and the corporate income tax return (PLN204) is due by 15 June.
When a deadline falls on a Saturday, Sunday or public holiday, it moves to the next working day. The tables below give the shifted 2026 dates. What each filing contains and the data it needs is in Lithuania's Compliance Stack for Developers.
The recurring obligations
Monthly
| Obligation |
Administration |
Statutory due date |
Applies to |
| Intrastat arrivals (UPS-02) and dispatches (UPS-01) |
Customs, for Statistics Lithuania |
10th working day of the following month |
VAT payers above the Intrastat threshold |
| GPM313, monthly return of income tax withheld |
VMI |
15th of the following month |
Employers and other payers to individuals |
| GPM payment |
VMI |
15th of the following month |
Same |
| SAM, social insurance report |
Sodra |
15th of the following month |
Employers |
| Sodra contributions payment |
Sodra |
15th of the following month |
Employers |
| i.SAF, VAT invoice registers |
VMI (i.MAS) |
20th of the following month |
VAT payers |
| FR0600, VAT return |
VMI (EDS) |
25th of the following month |
VAT payers |
| VAT payment |
VMI |
25th of the following month |
VAT payers |
| FR0564, EU sales list |
VMI (EDS) |
25th of the following month |
VAT payers with intra-EU supplies |
A company that is a VAT payer but has no employees has only the i.SAF, FR0600 and, when relevant, FR0564 and Intrastat lines. A company with employees but below the VAT registration threshold (€45,000 of domestic turnover in 12 months) has only the GPM313 and SAM lines.
Quarterly
| Obligation |
Administration |
Statutory due date |
Applies to |
| Advance corporate income tax instalment |
VMI |
15th of the last month of the quarter: 15 March, 15 June, 15 September, 15 December |
Companies whose previous-year taxable income exceeded the exemption limit |
A company in its first year, or one whose previous tax period's income stayed within the limit set in the Law on Corporate Income Tax, does not pay advance instalments. The instalment amount is calculated either from the previous year's result or from a forecast of the current year.
Annual
| Obligation |
Administration |
Statutory due date |
Applies to |
| GPM312, annual statement of income paid to individuals |
VMI |
15 February |
Employers and other payers to individuals |
| Real estate tax return (KIT711) |
VMI |
15 February |
Companies that own taxable real estate in Lithuania |
| Approval of the annual financial statements by the general meeting |
Company |
Within 4 months of the year end (30 April for a calendar year) |
Every company |
| Filing of the approved financial statements |
Registrų centras |
Within 30 days of approval (end of May at the latest for a calendar year) |
Every company |
| PLN204, corporate income tax return |
VMI |
15 June (the 15th day of the sixth month after the year end) |
Every company |
| Corporate income tax payment |
VMI |
Same date as the return |
Companies with tax due |
2026 month by month
Dates already moved for weekends and for the 2026 public holidays: 1 January, 16 February, 11 March, 5 and 6 April, 1 and 3 May, 7 and 24 June, 6 July, 15 August, 1 and 2 November, and 24 to 26 December. Each row names the period being reported.
January 2026
| Date |
Obligation |
Period |
| Thu 15 Jan |
Intrastat (10th working day; 1 January is a holiday) |
December 2025 |
| Thu 15 Jan |
GPM313, GPM payment, SAM, Sodra payment |
December 2025 |
| Tue 20 Jan |
i.SAF |
December 2025 |
| Mon 26 Jan |
FR0600, VAT payment, FR0564 (25th is a Sunday) |
December 2025 |
February 2026
| Date |
Obligation |
Period |
| Fri 13 Feb |
Intrastat |
January |
| Tue 17 Feb |
GPM313, GPM payment, SAM, Sodra payment (15th is a Sunday, 16th is Independence Day) |
January |
| Tue 17 Feb |
GPM312 annual statement; KIT711 real estate tax return (15 February shifted) |
2025 |
| Fri 20 Feb |
i.SAF |
January |
| Wed 25 Feb |
FR0600, VAT payment, FR0564 |
January |
March 2026
| Date |
Obligation |
Period |
| Mon 16 Mar |
Intrastat (10th working day; 11 March is a holiday) |
February |
| Mon 16 Mar |
GPM313, GPM payment, SAM, Sodra payment (15th is a Sunday) |
February |
| Mon 16 Mar |
Advance corporate income tax, first quarter (15th is a Sunday) |
Q1 2026 |
| Fri 20 Mar |
i.SAF |
February |
| Wed 25 Mar |
FR0600, VAT payment, FR0564 |
February |
April 2026
| Date |
Obligation |
Period |
| Wed 15 Apr |
Intrastat (10th working day; 6 April is Easter Monday) |
March |
| Wed 15 Apr |
GPM313, GPM payment, SAM, Sodra payment |
March |
| Mon 20 Apr |
i.SAF |
March |
| Mon 27 Apr |
FR0600, VAT payment, FR0564 (25th is a Saturday) |
March |
| Thu 30 Apr |
Approval of the 2025 annual financial statements by the general meeting |
2025 |
May 2026
| Date |
Obligation |
Period |
| Fri 15 May |
Intrastat (10th working day; 1 May is a holiday) |
April |
| Fri 15 May |
GPM313, GPM payment, SAM, Sodra payment |
April |
| Wed 20 May |
i.SAF |
April |
| Mon 25 May |
FR0600, VAT payment, FR0564 |
April |
| Fri 29 May |
Last working day to file the approved 2025 financial statements with Registrų centras after a 30 April approval (the 30th day is Saturday 30 May) |
2025 |
June 2026
| Date |
Obligation |
Period |
| Fri 12 Jun |
Intrastat |
May |
| Mon 15 Jun |
GPM313, GPM payment, SAM, Sodra payment |
May |
| Mon 15 Jun |
PLN204 corporate income tax return and payment |
2025 |
| Mon 15 Jun |
Advance corporate income tax, second quarter |
Q2 2026 |
| Mon 22 Jun |
i.SAF (20th is a Saturday) |
May |
| Thu 25 Jun |
FR0600, VAT payment, FR0564 |
May |
July 2026
| Date |
Obligation |
Period |
| Wed 15 Jul |
Intrastat (10th working day; 6 July is a holiday) |
June |
| Wed 15 Jul |
GPM313, GPM payment, SAM, Sodra payment |
June |
| Mon 20 Jul |
i.SAF |
June |
| Mon 27 Jul |
FR0600, VAT payment, FR0564 (25th is a Saturday) |
June |
August 2026
| Date |
Obligation |
Period |
| Fri 14 Aug |
Intrastat |
July |
| Mon 17 Aug |
GPM313, GPM payment, SAM, Sodra payment (15th is a Saturday and a holiday) |
July |
| Thu 20 Aug |
i.SAF |
July |
| Tue 25 Aug |
FR0600, VAT payment, FR0564 |
July |
September 2026
| Date |
Obligation |
Period |
| Mon 14 Sep |
Intrastat |
August |
| Tue 15 Sep |
GPM313, GPM payment, SAM, Sodra payment |
August |
| Tue 15 Sep |
Advance corporate income tax, third quarter |
Q3 2026 |
| Mon 21 Sep |
i.SAF (20th is a Sunday) |
August |
| Fri 25 Sep |
FR0600, VAT payment, FR0564 |
August |
October 2026
| Date |
Obligation |
Period |
| Wed 14 Oct |
Intrastat |
September |
| Thu 15 Oct |
GPM313, GPM payment, SAM, Sodra payment |
September |
| Tue 20 Oct |
i.SAF |
September |
| Mon 26 Oct |
FR0600, VAT payment, FR0564 (25th is a Sunday) |
September |
November 2026
| Date |
Obligation |
Period |
| Mon 16 Nov |
Intrastat (10th working day; 2 November is a holiday) |
October |
| Mon 16 Nov |
GPM313, GPM payment, SAM, Sodra payment (15th is a Sunday) |
October |
| Fri 20 Nov |
i.SAF |
October |
| Wed 25 Nov |
FR0600, VAT payment, FR0564 |
October |
December 2026
| Date |
Obligation |
Period |
| Mon 14 Dec |
Intrastat |
November |
| Tue 15 Dec |
GPM313, GPM payment, SAM, Sodra payment |
November |
| Tue 15 Dec |
Advance corporate income tax, fourth quarter |
Q4 2026 |
| Mon 21 Dec |
i.SAF (20th is a Sunday) |
November |
| Mon 28 Dec |
FR0600, VAT payment, FR0564 (25th and 26th are holidays, 27th is a Sunday) |
November |
January 2027, for December 2026
| Date |
Obligation |
Period |
| Fri 15 Jan 2027 |
Intrastat (10th working day; 1 January is a holiday) |
December 2026 |
| Fri 15 Jan 2027 |
GPM313, GPM payment, SAM, Sodra payment |
December 2026 |
| Wed 20 Jan 2027 |
i.SAF |
December 2026 |
| Mon 25 Jan 2027 |
FR0600, VAT payment, FR0564 |
December 2026 |
The 2026 rates behind the payments
| Tax |
2026 rate |
| VAT, standard |
21 % |
| VAT, reduced |
12 % (new from 1 January 2026), 9 %, 5 % |
| Corporate income tax |
17 %, with a reduced rate for small companies that meet the conditions |
| Personal income tax on employment income |
20 %, 32 % above the annual threshold |
| Employee social insurance contributions |
19.5 % |
| Employer social insurance contributions |
1.77 % for an open-ended contract |
| Withholding tax on dividends |
15 % |
The full profile, including thresholds and the small-company conditions, is on the Lithuania tax page. Rate changes inside a year are tracked in the VAT rate reference described in the EU VAT engine guide.
Who is in scope for each line
- VAT payer. Registration is compulsory once domestic turnover passes €45,000 in any 12 consecutive months, and voluntary below that. A registered company files i.SAF, FR0600 and FR0564 every month, including months with nothing to report.
- Employer. Any company with at least one employment contract files GPM313 and SAM monthly and GPM312 annually. The 1-SD and 2-SD hire and dismissal notices to Sodra are event-driven, not calendar-driven: the 1-SD goes in before the employee's first day.
- Intrastat. Only VAT payers whose intra-EU arrivals or dispatches in the current or preceding year exceeded the threshold Statistics Lithuania publishes for that year. Arrivals and dispatches are assessed separately, so a company can owe one form and not the other. Once in scope, a month without trade still needs a nil declaration.
- Advance corporate income tax. Companies whose taxable income in the previous year exceeded the statutory limit. New companies are exempt in their first tax period.
- Real estate tax. Companies that own buildings or structures in Lithuania, and companies that use real estate belonging to individuals under certain arrangements.
How Nordlet keeps the calendar
Nordlet derives the deadlines above for each company from the company's own facts: whether it is a VAT payer, whether it has employees, and whether its intra-EU trade has crossed the Intrastat threshold, which POST /v1/declarations/lithuania/intrastat/obligation reports per flow and year. The calendar shows each deadline with the period it covers and the shifted date.
Nine of the Lithuanian deadlines can be filed from the calendar itself. The File now button generates the file, sends it to VMI, Sodra or customs under the company's own certificate, and records the reference and the outcome on the deadline. A switch per deadline turns on automatic filing, which files a few days before the due date, never twice for one period, and asks the administration for the result afterwards. Certificates are uploaded once per system in Settings → Compliance, with a warning 30 days before expiry.
The one annual item that is not filed from the calendar is the financial statements: Registrų centras takes them only through its own interactive form, so Nordlet shows the figures and the user keys them in. The state of every filing in all 30 supported countries is listed on the filing support page.
Payments are not made by Nordlet. The VAT, GPM, Sodra and corporate income tax amounts come out of the computed returns, and the company pays them from its bank account by the same dates. The payments made can be recorded under Declarations → Tax payments, so the ledger and the returns agree.
FAQ
What happens if the 25th falls on a weekend?
The deadline moves to the next working day under the Law on Tax Administration. In 2026 this affects the January, April, July, October and December VAT deadlines, which fall on 26 January, 27 April, 27 July, 26 October and 28 December. Paying on the Friday before is always safe.
Is the deadline for GPM313 the same as for the GPM payment?
Yes. Both the return and the payment of income tax withheld are due by the 15th of the month following the payment of the income. The Sodra report and contributions follow the same date.
Does a company with no sales in a month still file FR0600 and i.SAF?
Yes. A registered VAT payer files both every month. A nil FR0600 and an i.SAF with no documents are still filings, and a missing one is treated as late.
When exactly are the annual financial statements due?
The general meeting must approve them within four months of the year end, so by 30 April 2026 for the 2025 year. The approved set is then filed with Registrų centras within 30 days of approval. For a company that approves on the last possible day, the 30th day is Saturday 30 May 2026, so the last working day to file is Friday 29 May. Companies that approve earlier file earlier.
Are Intrastat thresholds published for 2026?
Statistics Lithuania sets the reporting and statistical-value thresholds for arrivals and dispatches each year. Rather than copying a figure that may change, use the intrastat/obligation endpoint, which checks the company's actual intra-EU trade against the thresholds on file for the year and says whether a declaration is owed.
Further reading
