Annual Reporting Deadlines for Companies in Lithuania

Every company registered in Lithuania must comply with certain reporting and tax obligations. Some declarations are submitted monthly, while others are filed once per year.

It is important to note that annual reports are submitted in the year following the reporting period. For example, if your company carried out business activities during 2026, the annual reports related to that period will generally be submitted in 2027.

Below are the most important reporting deadlines that Lithuanian companies should be aware of.

Annual Financial Statements – 31 May

All Lithuanian companies must prepare and submit annual financial statements to the Centre of Registers.

The financial statements provide information about the company's financial position and results and typically include a balance sheet and profit and loss statement.

Annual financial statements must be submitted no later than 31 May of the following year.

For example, financial statements covering business activities carried out during 2026 must be submitted by 31 May 2027.

Corporate Income Tax Return (PLN204) – 15 June

Lithuanian companies are required to submit an annual Corporate Income Tax Return (PLN204).

This declaration reports the company's taxable profit and calculates the final amount of corporate income tax payable.

The deadline for both filing the declaration and paying any outstanding corporate income tax is 15 June of the following year.

For example, the corporate income tax return for 2026 must be submitted by 15 June 2027.

VAT Returns – 25th Day of Each Month

Companies registered as VAT payers must submit VAT declarations on a regular basis.

In most cases, VAT returns are submitted monthly and must be filed by the 25th day of the following month.

Any VAT due must also be paid by the same date.

For example:

• January VAT return – due by 25 February

• February VAT return – due by 25 March

• March VAT return – due by 25 April

Payroll Reporting – 15th Day of Each Month

Companies employing staff must submit payroll-related declarations to the Lithuanian authorities.

These declarations include employee salary information, personal income tax, and social security contributions.

The reporting deadline is generally the 15th day of the following month.

For example:

• January salaries – reported by 15 February

• February salaries – reported by 15 March

• March salaries – reported by 15 April

Summary of Important Deadlines

For most Lithuanian companies, the key reporting dates are:

• 15th of each month – Payroll declarations

• 25th of each month – VAT declarations and VAT payments

• 31 May – Annual financial statements

• 15 June – Annual Corporate Income Tax Return (PLN204) and tax payment

Missing reporting deadlines may result in penalties, late payment interest, and additional administrative requirements. Keeping proper accounting records throughout the year helps ensure that all obligations are completed on time.