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[ DEADLINES ] · LITHUANIA · DECEMBER 2026

Lithuania tax deadlines, December 2026

Every monthly VAT and payroll filing an accounting firm meets this month, with the rule behind each date and the official page it comes from.

7 deadlines, checked against the official pages on 5 October 2026

VAT

State Tax Inspectorate (VMI)
  • 21Mon, DecMoved from Sun 20 Dec, a weekend.

    i.SAF VAT invoice register

    A register of the VAT invoices you issued and received in the month, sent to the tax authority electronically. It is filed even when there were no invoices.

    i.SAF · By the 20th of the following month

    Source
  • 28Mon, DecMoved from Fri 25 Dec, a public holiday.

    VAT return

    The VAT return: the VAT on the period's transactions, filed in the tax authority's e-filing system (EDS).

    FR0600 · After the period ends, by the 25th of the next month

    Source

Payroll and social insurance

Sodra and VMI
  • 15Tue, Dec

    SAM notification to Sodra

    A monthly notice to Sodra about your employees' pay and the social insurance contributions calculated on it.

    SAM · By the 15th of the following month

    Source
  • 15Tue, Dec

    Social insurance contributions

    The payment of the month's social insurance contributions, for the employer and for the employees.

    Sodra · Accrued contributions, no later than the 15th of the next month

    Source
  • 15Tue, Dec

    Monthly income tax return

    The monthly return of the personal income tax (GPM) you withheld from pay.

    GPM313 · After the month ends, by the 15th of the next month

    Source
  • 15Tue, Dec

    Income tax payment, pay-outs 1 to 15 Dec

    Paying the income tax withheld from wages to the budget. For wages paid out up to the 15th, it is due by the 15th. A different rule applies if wages are paid in parts.

    GPM · By the 15th of the same month

    Source
  • 31Thu, Dec

    Income tax payment, pay-outs after 15 Dec

    Paying the income tax withheld from wages to the budget. For wages paid out after the 15th, it is due by the end of the month. A different rule applies if wages are paid in parts.

    GPM · By the last day of the same month

    Source

Questions

The big date is the day that counts. When a weekend moves it, the date the rule gives is shown in the note on the date. Monthly filings are due the month after the period they cover: November figures are filed in December.

A tax deadline that falls on a non-working day or an official holiday moves to the next working day (Law on Tax Administration, art. 162(6)). Sodra deadlines are shown on the date the law gives; where that is a weekend, the date says so.

Each row links the official page it comes from, and the badge at the top shows the day someone opened those pages and read the rules. Search results and third-party summaries are never used as a source. This page covers monthly VAT and payroll filings; quarterly VAT filers, annual filings, excise and customs are not here yet.

Tell us, and we correct the row and note the change at the bottom of the page. A deadline can move by decision of the authority, so open the source before you rely on a date for a penalty-sensitive filing.

Sources

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