{"id":112664,"date":"2026-04-15T19:26:15","date_gmt":"2026-04-15T19:26:15","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/what-are-the-most-important-accounting-deadlines-of-the-year-vmi-sodra-centre-of-registers\/"},"modified":"2026-04-15T19:26:16","modified_gmt":"2026-04-15T19:26:16","slug":"what-are-the-most-important-accounting-deadlines-of-the-year-vmi-sodra-centre-of-registers","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/what-are-the-most-important-accounting-deadlines-of-the-year-vmi-sodra-centre-of-registers\/","title":{"rendered":"What are the most important accounting deadlines of the year (VMI, Sodra, Centre of Registers)?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">It is important for companies to keep track of key accounting deadlines to ensure that no reporting dates are missed and no penalties are applied. It is advisable to have a clear calendar and to plan work in advance. <\/p>\n\n<h2 class=\"wp-block-heading\"><strong>Monthly accounting deadlines<\/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; report on wages, SSD and PSD by 15th<\/li>\n\n\n\n<li>FR0600 &#8211; VAT return, due by 25th<\/li>\n\n\n\n<li>i.SAF\/i.VAZ &#8211; electronic invoices and waybills, until 20 days<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Accounting deadlines for the beginning of the year<\/strong><\/h2>\n\n<h3 class=\"wp-block-heading\"><strong>Deadlines for declaring income<\/strong><\/h3>\n\n<ul class=\"wp-block-list\">\n<li>GPM312 &#8211; annual personal income tax return, due by 15 February<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\"><strong>Year-end and mid-year deadlines in accounting<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">Annual financial statements (balance sheet, accounts) to the Centre of Registers by 31 May<br\/>PLN204 and FR0521 &#8211; corporate tax returns by 15 June.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Conclusion:<br\/><\/strong>Accurate and timely reporting ensures a company&#8217;s financial security and avoids fines and problems with the authorities.<\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n<p class=\"wp-block-paragraph\"><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":111968,"parent":0,"template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"class_list":["post-112664","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.9.7.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Key accounting deadlines during the year: reporting dates for the National Tax Office, the Social Security Agency and the Centre of Registers.\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"google-site-verification\" content=\"vzrGlelXmfx9IBmfqI8gszNDC5t7vyIJtaFKCLJg1C4\" \/>\n\t<link rel=\"canonical\" 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