The short answer
Build the 2027 plan from each client's actual obligations and reporting periods. Keep document collection, review, filing and payment as separate tasks with owners and evidence. Check official rules before activating the schedule, and include work crossing the December–January boundary.
Start with each client's obligations
This plan covers common VAT and payroll filings, not every Lithuanian tax. Start with the client's legal form, VAT status, reporting periods, employees and financial year. Add obligations specific to its transactions separately. A company with no employees does not need the same recurring work as a monthly payroll client; a quarterly VAT period does not make every other obligation quarterly.
The baseline rules below were checked against official pages on 6 October 2026. They are planning inputs for 2027, not a claim that all 2027 rules are final. Recheck the authorities before activating next year's schedule and whenever a client's status changes.
Use filing rules as anchors
Common filing anchors
| Work | Baseline | Check first |
|---|---|---|
| SAM | 15th of the following month | Employer reporting requirements |
| GPM313 | 15th of the following month | Payments made and filing obligation |
| i.SAF | 20th of the following month for legal entities | VAT status and register requirements |
| FR0600 | 25th of the month following the tax period | Client's actual VAT reporting period |
These are nominal filing dates. Check the applicable weekend and public-holiday rule for each obligation; do not move every date using a single generic setting. GPM payment dates are distinct from GPM313 filing. Put a payment task beside the declaration task, with its own source and evidence.
Plan backwards from the submission
For a fictional monthly VAT client, the firm might request documents on the 3rd, set a client cut-off on the 10th, reconcile by the 16th and reserve a reviewer on the 18th. These are internal targets, not statutory dates. Pick the targets after counting working days and accounting for holidays, staff leave and the client's normal delivery pattern.
A cut-off is useful only if an exception has an owner. If an invoice is missing on the 10th, record the item, affected period and next action. The reviewer decides the accounting treatment; a coloured calendar cell does not make that decision. Link the exception to the client record so the next month does not inherit an unexplained difference.
Handle the year boundary explicitly
Separate the period being reported from the month in which work is due. January 2027 includes work for December 2026; December 2027 figures usually generate work in January 2028. A calendar filtered only by accounting year can hide both. Keep period and due date in different fields, and inspect the first and last month before copying a schedule.
Annual returns, accounts approval and registry submission need their own rules. Avoid one universal year-end deadline: financial years, entity types and filing requirements vary. Maintain a separate annual task with a source, preparer, approver and confirmed due date.
A monthly calendar check you can copy
Before the next month's work starts
Before the next month's work starts
- Confirm the client's VAT period, payroll activity and any registration changes.
- Check official due dates and obligation-specific holiday treatment.
- Assign a preparer, reviewer and substitute for every filing.
- Create distinct collection, review, submission and payment tasks.
- Identify unresolved items carried over from the prior period.
- Keep the submission acknowledgement and payment evidence separately.
Use the Lithuania deadline calendar to inspect month pages and their source notes. Connect VAT dates to the FR0600 and i.SAF workflow and payroll work to the SAM and GPM313 routine. Reserve the team's review time as well. Claister keeps recurring work with clients; the accounting ledger remains the financial record and filing is a person's responsibility.
Official sources and maintenance
Sources checked 6 October 2026: VMI: FR0600, VMI: i.SAF, Sodra: SAM and VMI: GPM deadlines. Give one person responsibility for checking changes and record the date of each check.
Questions
Not for a legal entity under the baseline i.SAF rule cited here. Check the two obligations separately instead of copying the VAT period into the invoice-register schedule.
No. It is a working method for common filings. Add each client's annual, transaction-specific and other applicable obligations from the relevant official rules.
About this article
Author: Claister
Published by Claister, the company building the accounting practice management software discussed on this website.
Design partner: Natalija Miadzelic
Tax review: Natalija Miadzelic · Accountant · Approved
Consulting an official source is separate from a qualified review of how a rule applies to a particular client.
Editorial policySources cited in this article
- VMI: FR0600Page consulted ·
- VMI: i.SAFPage consulted ·
- Sodra: SAMPage consulted ·
- VMI: GPM deadlinesPage consulted ·
Dates below describe recorded source consultation, not professional approval. Sources without a recorded date are listed without one.
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