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Taxation

12 Jan 2017

Overview of tax obligations in 2017

Until 16.01.2017

  • IT declaration on dividends must be submitted;
  • Withholding IT from the paid or received taxable dividends must be paid;
  • IT declaration on amounts paid to foreign taxable entities (when such amounts are subject to withholding tax) must be submitted;
  • Contributions to the Guarantee Fund must be paid to an account of the State Tax Inspectorate.

Until 20.01.2017

  • Data of Monthly Registry of Received and Issued VAT invoices must be submitted.

Until 15.02.2017

  • Annual RET declaration must be submitted and RET paid, and advance RET for the first nine months of 2017 (stated in the declaration) must be paid.

Until 15.03.2017

  • Advance IT declaration must be submitted, when IT is calculated according to the expected IT amount of the tax period or advance IT is calculated for the first six months of the tax period according to the last year results of the activity.Advance RET and IT for the first quarter must be paid.

Until 02.05.2017

  • PIT declaration must be submitted and PIT paid.

Until 15.06.2017

  • When the tax period is equal to a calendar year, annual IT declaration must be submitted and IT paid. Also, reports on (i) related-party transactions or business operations; and (ii) controlled and controlling units and individuals must be submitted;
  • Advance RET for the second quarter must be paid.

Until 15.09.2017

  • Advance IT declaration must be submitted, when advance IT is calculated for the last six month of the tax period according to the last year results of the activity.
  • Advance RET and IT for the third quarter must be paid.

Until 15.11.2017

  • Land Tax must be paid.

Until 15.12.2017

  • Advance IT for the fourth quarter must be paid.

Monthly

  • Monthly PIT declaration on A class income must be submitted.
  • Monthly VAT declaration must be submitted and VAT paid.

Reports on rendered goods and / or services (which are subject to declaration) to other European Union Member States must be submitted.
IT – Income tax
VAT – Value-added tax
RET – Real estate tax
PIT – Personal income tax

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Šulija Partners Law Firm Vilnius, registered office Jogailos street 4, 3rd floor, Vilnius, LT-01116, Lithuania, fax +370 52051926, e-mail: info@SulijaPartners.com

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