Correct reporting is essential for corporate transparency, tax compliance and legal certainty. Lithuanian companies are required to regularly submit monthly and annual reports to the Internal Revenue Service, the Social Insurance Institution (Sodra) and the Centre of Registers.
Monthly reports
- GPM313 – monthly personal income tax return, due by 15th of the following month.
- SAM – payroll report to SODRA, by 15 d.
- FR0600 – VAT return, due by 25th
- i.SAF/i.VAZ – smart report on invoices and waybills, by 20 d.
Annual reports
VMI and the Centre of Registers
- GPM312 – annual personal income tax return, due by 15 February
- Balance sheet and FA – annual accounts, by 31 May
- PLN204, FR0521 – corporate income tax returns, by 15 June
Reports on demand
Certain returns are filed on an as-needed basis, e.g. FR0430, FR0630, FR0438, depending on the acquisition or disposal of assets.
Conclusion:
Consistent reporting helps companies avoid fines, ensure transparency and help manage financial flows. It is important for companies to have a calendar with all the deadlines.
Accounting services in Kaunas and throughout Lithuania, as well as other related questions or answers by phone – +37061228888. Our team is ready to help.
