{"id":112507,"date":"2026-04-15T19:21:59","date_gmt":"2026-04-15T19:21:59","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/what-reports-are-due-and-when-fr0572-fr0600-fa-reports\/"},"modified":"2026-04-15T19:22:01","modified_gmt":"2026-04-15T19:22:01","slug":"what-reports-are-due-and-when-fr0572-fr0600-fa-reports","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/what-reports-are-due-and-when-fr0572-fr0600-fa-reports\/","title":{"rendered":"What reports are due and when? (FR0572, FR0600, FA reports)"},"content":{"rendered":"\n<p>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. <\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Monthly reports<\/strong><\/h2>\n\n<ul class=\"wp-block-list\">\n<li>GPM313 &#8211; monthly personal income tax return, due by 15th of the following month.<\/li>\n\n\n\n<li>SAM &#8211; payroll report to SODRA, by 15 d.<\/li>\n\n\n\n<li>FR0600 &#8211; VAT return, due by 25th<\/li>\n\n\n\n<li>i.SAF\/i.VAZ &#8211; smart report on invoices and waybills, by 20 d.<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Annual reports<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>VMI and the Centre of Registers<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>GPM312 &#8211; annual personal income tax return, due by 15 February<\/li>\n\n\n\n<li>Balance sheet and FA &#8211; annual accounts, by 31 May<\/li>\n\n\n\n<li>PLN204, FR0521 &#8211; corporate income tax returns, by 15 June<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Reports on demand<\/strong><\/h2>\n\n<p>Certain returns are filed on an as-needed basis, e.g. FR0430, FR0630, FR0438, depending on the acquisition or disposal of assets.<\/p>\n\n<p><strong>Conclusion:<br\/><\/strong>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. <\/p>\n\n<p><\/p>\n\n<p><a href=\"https:\/\/elvprojektai.lt\/buhalterines-paslaugos\/\">Accounting services<\/a> in Kaunas and throughout Lithuania, as well as other related questions or answers by phone &#8211; <a href=\"file:\/\/\/D:\/ELV%20projektai\/+37061228888\">+37061228888.<\/a> Our team is ready to help. <\/p>\n","protected":false},"featured_media":111917,"parent":0,"template":"","meta":{"_acf_changed":false},"class_list":["post-112507","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What to report and when - elvprojektai.lt<\/title>\n<meta name=\"description\" content=\"Key monthly and annual reports to the Internal Revenue Service, the Social Insurance Institution (Sodra) and the Centre of Registers and their deadlines.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elvprojektai.lt\/en\/news\/what-reports-are-due-and-when-fr0572-fr0600-fa-reports\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What to report and when - elvprojektai.lt\" \/>\n<meta property=\"og:description\" content=\"Key monthly and annual reports to the Internal Revenue Service, the Social Insurance Institution (Sodra) and the Centre of Registers and their deadlines.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/elvprojektai.lt\/en\/news\/what-reports-are-due-and-when-fr0572-fr0600-fa-reports\/\" \/>\n<meta property=\"og:site_name\" content=\"elvprojektai.lt\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/elvprojektai.lt\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-15T19:21:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-15T19:22:01+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/12\/ataskaitos.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"896\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"ELV projektai\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ELV projektai\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/elvprojektai.lt\/en\/news\/what-reports-are-due-and-when-fr0572-fr0600-fa-reports\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/elvprojektai.lt\/en\/news\/what-reports-are-due-and-when-fr0572-fr0600-fa-reports\/\"},\"author\":{\"name\":\"ELV projektai\",\"@id\":\"https:\/\/elvprojektai.lt\/#\/schema\/person\/85d5761f20162f6e00d81106b7e9d3bc\"},\"headline\":\"What reports are due and when? 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