FR0600 VAT return deadlines in Lithuania

Check applicability and the reporting period

The VMI instructions address persons registered for VAT. Reporting periods can differ; this page covers the monthly workflow. It does not list quarterly or half-year periods. Check registration and the assigned period in the client’s records before creating recurring work.

Separate the obligation from the workflow

The return is submitted in EDS. Treat preparation, review, accepted submission and any VAT payment as separate controls. A completed return draft does not establish accepted filing or payment.

Sources and the covered calendar

Rule source: VMI: VAT return (FR0600), consulted on 8 October 2026. This is a source consultation, not a recorded specialist approval of this new guide. The dated rows below come from the existing Lithuania calendar; their verification dates remain separate.

The table covers filing months November 2026–December 2027. Future dates apply the recorded rules and holiday logic; they do not establish that future legislation cannot change. VMI deadline adjustments use Tax Administration Law, article 162(6). Sodra caveats are shown on affected rows rather than silently applying the tax rule to every institution.

Work backwards from the deadline

Set an internal input cut-off, preparation date and review slot before the statutory date. Keep unresolved questions with an owner, and record accepted submission evidence after filing. The calendar download contains this form’s dates only; it does not include its separate payment obligations or create tasks in Claister.