Lithuania Tax Filing Guide 2026

Overview — VMI Electronic Declaration System (EDS)

The State Tax Inspectorate (VMI) operates the Elektroninio deklaravimo sistema (EDS), an online portal for all tax filings. Taxpayers access EDS using electronic banking credentials, a qualified electronic signature, or a mobile ID. The system supports pre-filled returns for many taxpayers (particularly employees with only salary income). Tax payments can be made through the same portal or via bank transfer using the designated tax account numbers.

Individual Income Tax (IIT) — Due 1 July

Individual taxpayers must file their annual income tax return by 1 July of the following tax year. Key points:

• Who must file: All residents receiving income above the NPD threshold; anyone receiving income not subject to withholding tax; individuals claiming refunds
• Pre-filled returns: VMI pre-fills returns with employment income, social security contributions, and tax withheld. Taxpayers review, amend, and confirm
• Joint filing: Not permitted in Lithuania; each individual files separately
• Extensions: Limited extensions may be available in exceptional circumstances
• Payment: Any tax due must be paid by the filing deadline (1 July)

Employers must submit annual payroll summaries (GPM form) by 15 February of the following year, providing employees with their income statements.

Corporate Income Tax (CIT) — Due 30 June

Corporate taxpayers must file their annual CIT return by 30 June following the end of the tax year. Key points:

• Filing deadline: 30 June (for calendar year companies)
• Tax payment: CIT must be paid by the filing deadline
• Quarterly advance payments: Companies must make quarterly advance CIT payments based on the previous year's liability
• Transfer pricing documentation: Companies with related-party transactions exceeding thresholds must maintain and submit transfer pricing documentation with their return
• Consolidated filing: Not generally permitted; each company files separately

VAT Filing — Monthly or Quarterly

VAT-registered businesses must file PVM returns electronically:

• Monthly filing: Due by the 25th day of the following month (for most VAT-registered businesses)
• Quarterly filing: Available for smaller businesses, due by the 25th day after the end of the quarter
• EC Sales Lists: Filed monthly with details of intra-Community supplies
• VAT payment: Due by the same deadline as the return

Other Filing Obligations

• Social security (Sodra): Monthly contribution reports, due by the 15th of the following month
• Withholding tax (WHT): Monthly reporting of withheld tax on dividends, interest, and royalties
• Real estate tax: Annual declaration of property holdings, due by the date specified by VMI
• Environmental tax: For certain industries, annual filing requirements
• Country-by-country reporting (CbCR): For multinational groups meeting thresholds

Penalties for Late Filing and Payment

Late filing and late payment attract penalties:

• Late filing: Fines starting from approximately EUR 30 to EUR 3,000 depending on the type of return and duration of delay
• Late payment: Interest on late tax payments is calculated at the statutory rate (currently approximately 7–9% per annum, adjusted periodically)
• Repeated violations: Higher penalties for systematic non-compliance
• Tax audits: VMI conducts risk-based tax audits; penalties for significant underreporting can be up to 100% of the underpaid tax

FAQs

Can I file my tax return on paper?

Electronic filing via EDS is mandatory for most taxpayers. Paper filing is only permitted in limited circumstances (e.g., certain non-residents or exceptional technical difficulties).

How do I access the EDS portal?

Access EDS at deklaravimas.vmi.lt using your online banking credentials, a qualified electronic signature (mobile or hardware token), or a VMI-issued digital certificate.

What if I miss the filing deadline?

File as soon as possible. Late filing penalties will be applied from the deadline date. Voluntary correction before VMI initiates action may result in reduced penalties.

Disclaimer

This guide provides general information about Lithuanian tax filing for the 2026 tax year. Tax laws and deadlines may change. Always consult with a qualified Lithuanian tax advisor or VMI directly for advice specific to your situation. InvestmentKit does not provide tax advice.