VectorInvoiceBookkeeping help
Bookkeeping for individual activity
The journal export starts with the official title “Gyventojo individualios veiklos pajamų ir išlaidų apskaitos žurnalas” (“Resident’s individual activity income and expense journal”). Columns are the date, document number, description, income in euro, and expenses in euro.
The 30% figure is income times 30, using integer division. It is shown beside the expenses you recorded. You decide which path to use. This is a calculation from your entries, not a recommendation, a tax assessment, or a filing.
For 2026 only, a natural person sees a labelled reserve: GPM from the VMI bands on the GPM311 page, VSD at 12.52% of 90% of taxable profit (15.52% if the extra pension is on), and PSD at €80.48 a month, which is 6.98% of the €1,153 minimum wage. The official Sodra page for individual activity contributions is the source for the payment calendar. This page does not treat a specific calendar day as verified. The reminder in the app is the last day of the month. Above the published cap, or above €42,500 of profit, figures that cannot be stated are left empty. An MB or a UAB does not receive these personal figures.
Official sources
- VMI — “Kokius mokesčius reikia mokėti?” (“Which taxes must be paid?”)
- Sodra — “Vykdau individualią veiklą” (“I carry out individual activity”)
Check the official Sodra page for the current payment calendar. This page does not name an extra PSD calendar day. Read both pages yourself.
VectorInvoice is software, not tax advice. For individual questions, consult a certified tax advisor (mokesčių konsultantas / Steuerberater).