GPM313 monthly income tax return deadlines

Check applicability and the reporting period

Confirm that the payer and payments fall within the monthly return instructions. Use relevant payment records and the correct reporting month, rather than assuming the payroll calculation month always determines the return. This page is a deadline and workflow guide, not a field-by-field declaration manual.

Separate the obligation from the workflow

VMI distinguishes monthly filing from A-class income-tax payment timing and describes an exception for salary paid in parts. Use the full calendar for the separate payment rows and check the linked official instructions for the client’s situation.

Sources and the covered calendar

Rule source: VMI: income tax (GPM) deadlines, 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.