Lithuanian tax calendar 2027: deadlines for MB and individual activity
The main 2027 deadlines for 2026: GPM312 by 15 February, GPM311 by 3 May, the MB financial statements approved by 30 April and filed with Registrų centras by 31 May, PLN204 by 15 June. Every month: i.SAF by the 20th, FR0600 and PVM101 by the 25th, Sodra by the last day of the month.
Updated 21 October 2026 · Sources: VMI: GPM312, VMI: income declaration, VMI: corporate tax (PLN204), VMI: i.SAF deadlines, VMI: filing VAT returns, VMI: the small business scheme (SVS) from 1 May 2025, Q&A, Sodra: individual activity, Sodra: MB members
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January 2027
- 20 Januaryi.SAF – invoice registersVAT payers: sales and purchase VAT invoices for December (individuals: by their VAT period).VAT payer
- 25 JanuaryVAT return FR0600 and VAT paymentFor the VAT period that ended (a month, quarter or half-year).VAT payer
- 25 JanuaryPVM101 – if you bought services from abroadSVS VAT payers, for December, only if that month you bought services from abroad (e.g. Meta or Google ads) or sold to EU businesses.Individual activitySmall partnership (MB)
February 2027
- 1 FebruarySodra – PSD (and the MB member’s VSD) for JanuaryThe minimum PSD if you are not insured otherwise; an MB member – VSD and PSD on that month’s withdrawals for personal needs.Individual activitySmall partnership (MB)
- 15 FebruaryGPM312 – annual payments to individualsPayments to MB members (B-class) and other residents made in 2026.Small partnership (MB)
- 22 Februaryi.SAF – invoice registersVAT payers: sales and purchase VAT invoices for January (individuals: by their VAT period).VAT payer
- 25 FebruaryVAT return FR0600 and VAT paymentFor the VAT period that ended (a month, quarter or half-year).VAT payer
- 25 FebruaryPVM101 – if you bought services from abroadSVS VAT payers, for January, only if that month you bought services from abroad (e.g. Meta or Google ads) or sold to EU businesses.Individual activitySmall partnership (MB)
March 2027
- 1 MarchSodra – PSD (and the MB member’s VSD) for FebruaryThe minimum PSD if you are not insured otherwise; an MB member – VSD and PSD on that month’s withdrawals for personal needs.Individual activitySmall partnership (MB)
- 22 Marchi.SAF – invoice registersVAT payers: sales and purchase VAT invoices for February (individuals: by their VAT period).VAT payer
- 25 MarchVAT return FR0600 and VAT paymentFor the VAT period that ended (a month, quarter or half-year).VAT payer
- 25 MarchPVM101 – if you bought services from abroadSVS VAT payers, for February, only if that month you bought services from abroad (e.g. Meta or Google ads) or sold to EU businesses.Individual activitySmall partnership (MB)
- 31 MarchSodra – PSD (and the MB member’s VSD) for MarchThe minimum PSD if you are not insured otherwise; an MB member – VSD and PSD on that month’s withdrawals for personal needs.Individual activitySmall partnership (MB)
April 2027
- 20 Aprili.SAF – invoice registersVAT payers: sales and purchase VAT invoices for March (individuals: by their VAT period).VAT payer
- 26 AprilVAT return FR0600 and VAT paymentFor the VAT period that ended (a month, quarter or half-year).VAT payer
- 26 AprilPVM101 – if you bought services from abroadSVS VAT payers, for March, only if that month you bought services from abroad (e.g. Meta or Google ads) or sold to EU businesses.Individual activitySmall partnership (MB)
- 30 AprilSodra – PSD (and the MB member’s VSD) for AprilThe minimum PSD if you are not insured otherwise; an MB member – VSD and PSD on that month’s withdrawals for personal needs.Individual activitySmall partnership (MB)
- 30 AprilApprove annual financial statementsMember(s) approve the FS within 4 months after the financial year end.Small partnership (MB)
May 2027
- 3 MayGPM311 – personal income declarationDeclare and pay IV income tax for 2026 (incl. IV annex).Individual activity
- 3 MayGPM311 – personal income declarationMB members declare B-class income from the MB for 2026 and pay GPM.Small partnership (MB)
- 20 Mayi.SAF – invoice registersVAT payers: sales and purchase VAT invoices for April (individuals: by their VAT period).VAT payer
- 25 MayVAT return FR0600 and VAT paymentFor the VAT period that ended (a month, quarter or half-year).VAT payer
- 25 MayPVM101 – if you bought services from abroadSVS VAT payers, for April, only if that month you bought services from abroad (e.g. Meta or Google ads) or sold to EU businesses.Individual activitySmall partnership (MB)
- 31 MayFile financial statements with Registrų centrasWithin 30 days after approval (balance sheet, P&L, explanatory note). Late filing: €600–1,450 fine for the manager.Small partnership (MB)
- 31 MaySodra – PSD (and the MB member’s VSD) for MayThe minimum PSD if you are not insured otherwise; an MB member – VSD and PSD on that month’s withdrawals for personal needs.Individual activitySmall partnership (MB)
June 2027
- 15 JunePLN204 – corporate income taxAnnual CIT return for 2026 and payment.Small partnership (MB)
- 21 Junei.SAF – invoice registersVAT payers: sales and purchase VAT invoices for May (individuals: by their VAT period).VAT payer
- 25 JuneVAT return FR0600 and VAT paymentFor the VAT period that ended (a month, quarter or half-year).VAT payer
- 25 JunePVM101 – if you bought services from abroadSVS VAT payers, for May, only if that month you bought services from abroad (e.g. Meta or Google ads) or sold to EU businesses.Individual activitySmall partnership (MB)
- 30 JuneSodra – PSD (and the MB member’s VSD) for JuneThe minimum PSD if you are not insured otherwise; an MB member – VSD and PSD on that month’s withdrawals for personal needs.Individual activitySmall partnership (MB)
July 2027
- 20 Julyi.SAF – invoice registersVAT payers: sales and purchase VAT invoices for June (individuals: by their VAT period).VAT payer
- 26 JulyVAT return FR0600 and VAT paymentFor the VAT period that ended (a month, quarter or half-year).VAT payer
- 26 JulyPVM101 – if you bought services from abroadSVS VAT payers, for June, only if that month you bought services from abroad (e.g. Meta or Google ads) or sold to EU businesses.Individual activitySmall partnership (MB)
August 2027
- 2 AugustSodra – PSD (and the MB member’s VSD) for JulyThe minimum PSD if you are not insured otherwise; an MB member – VSD and PSD on that month’s withdrawals for personal needs.Individual activitySmall partnership (MB)
- 20 Augusti.SAF – invoice registersVAT payers: sales and purchase VAT invoices for July (individuals: by their VAT period).VAT payer
- 25 AugustVAT return FR0600 and VAT paymentFor the VAT period that ended (a month, quarter or half-year).VAT payer
- 25 AugustPVM101 – if you bought services from abroadSVS VAT payers, for July, only if that month you bought services from abroad (e.g. Meta or Google ads) or sold to EU businesses.Individual activitySmall partnership (MB)
- 31 AugustSodra – PSD (and the MB member’s VSD) for AugustThe minimum PSD if you are not insured otherwise; an MB member – VSD and PSD on that month’s withdrawals for personal needs.Individual activitySmall partnership (MB)
September 2027
- 20 Septemberi.SAF – invoice registersVAT payers: sales and purchase VAT invoices for August (individuals: by their VAT period).VAT payer
- 27 SeptemberVAT return FR0600 and VAT paymentFor the VAT period that ended (a month, quarter or half-year).VAT payer
- 27 SeptemberPVM101 – if you bought services from abroadSVS VAT payers, for August, only if that month you bought services from abroad (e.g. Meta or Google ads) or sold to EU businesses.Individual activitySmall partnership (MB)
- 30 SeptemberSodra – PSD (and the MB member’s VSD) for SeptemberThe minimum PSD if you are not insured otherwise; an MB member – VSD and PSD on that month’s withdrawals for personal needs.Individual activitySmall partnership (MB)
October 2027
- 20 Octoberi.SAF – invoice registersVAT payers: sales and purchase VAT invoices for September (individuals: by their VAT period).VAT payer
- 25 OctoberVAT return FR0600 and VAT paymentFor the VAT period that ended (a month, quarter or half-year).VAT payer
- 25 OctoberPVM101 – if you bought services from abroadSVS VAT payers, for September, only if that month you bought services from abroad (e.g. Meta or Google ads) or sold to EU businesses.Individual activitySmall partnership (MB)
November 2027
- 3 NovemberSodra – PSD (and the MB member’s VSD) for OctoberThe minimum PSD if you are not insured otherwise; an MB member – VSD and PSD on that month’s withdrawals for personal needs.Individual activitySmall partnership (MB)
- 22 Novemberi.SAF – invoice registersVAT payers: sales and purchase VAT invoices for October (individuals: by their VAT period).VAT payer
- 25 NovemberVAT return FR0600 and VAT paymentFor the VAT period that ended (a month, quarter or half-year).VAT payer
- 25 NovemberPVM101 – if you bought services from abroadSVS VAT payers, for October, only if that month you bought services from abroad (e.g. Meta or Google ads) or sold to EU businesses.Individual activitySmall partnership (MB)
- 30 NovemberSodra – PSD (and the MB member’s VSD) for NovemberThe minimum PSD if you are not insured otherwise; an MB member – VSD and PSD on that month’s withdrawals for personal needs.Individual activitySmall partnership (MB)
December 2027
- 20 Decemberi.SAF – invoice registersVAT payers: sales and purchase VAT invoices for November (individuals: by their VAT period).VAT payer
- 27 DecemberVAT return FR0600 and VAT paymentFor the VAT period that ended (a month, quarter or half-year).VAT payer
- 27 DecemberPVM101 – if you bought services from abroadSVS VAT payers, for November, only if that month you bought services from abroad (e.g. Meta or Google ads) or sold to EU businesses.Individual activitySmall partnership (MB)
- 31 DecemberSodra – PSD (and the MB member’s VSD) for DecemberThe minimum PSD if you are not insured otherwise; an MB member – VSD and PSD on that month’s withdrawals for personal needs.Individual activitySmall partnership (MB)
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Good to know
- Dates that fall on a weekend or holiday are already moved to the next working day.
- An individual activity pays its yearly VSD and PSD by the GPM311 deadline.
- The MB statement dates assume the financial year is the calendar year.
- This is an estimate, not tax advice.
Rūta reminds you and prepares everything early
She knows which deadlines apply to your business and prepares the EDS files before they are due.
FAQ
When is GPM311 for 2026 due?
By 3 May (1 May is a Saturday). An individual activity also pays its income tax and yearly Sodra contributions by then.
When does an MB file PLN204 for 2026?
By 15 June when its tax period is the calendar year.
When are i.SAF and FR0600 due?
i.SAF by the 20th of the next month; the VAT return FR0600 by the 25th after each VAT period.
Can I get reminders?
Download the .ics file for your calendar, or hire Rūta – she reminds you early and prepares the file.