Personal income tax returns data (deklaracija) - odr000836

GPM311 is an annual form of personal income tax return which collects data on the annual income of the population, adjusted tax deductions and personal income tax payable or repayable (GPM). The declaration shall be completed after the end of the calendar year. The declaration must be made by: • Individuals carrying out individual activities; • Persons who wish to recover GPM overpayment; • Individuals who have received foreign income; • Persons wishing to benefit from tax advantages; • Persons who are required to declare their full annual income. The deadline for submission is usually up to 2 May. In order to submit a declaration, it is necessary to join the BMI Electronic Declaration System (EDS) through electronic banking or any other authorisation measure. The declaration shall state all sources of income received during the year. All taxable income and tax benefits are included. One resident may record revenue from several sources in the declaration, including wages, dividends, sales of financial instruments and other types of income.

Additional Information

Field	Value
Data last updated	September 30, 2026
Metadata last updated	October 5, 2026
Created	September 30, 2026
Format	['json']
License	No License Provided
Resource type	distribution
Access rights
Applicable legislation
Conforms to
Contact point
Description	GPM311 is an annual form of personal income tax return which collects data on the annual income of the population, adjusted tax deductions and personal income tax payable or repayable (GPM). The declaration shall be completed after the end of the calendar year. The declaration must be made by: • Individuals carrying out individual activities; • Persons who wish to recover GPM overpayment; • Individuals who have received foreign income; • Persons wishing to benefit from tax advantages; • Persons who are required to declare their full annual income. The deadline for submission is usually up to 2 May. In order to submit a declaration, it is necessary to join the BMI Electronic Declaration System (EDS) through electronic banking or any other authorisation measure. The declaration shall state all sources of income received during the year. All taxable income and tax benefits are included. One resident may record revenue from several sources in the declaration, including wages, dividends, sales of financial instruments and other types of income.
Documentation
Endpoint description
Endpoint URL
Keywords
Landing page
License	Creative Commons Attribution 4.0 International
Publisher
Serves dataset
Theme
Title	Personal income tax returns data (deklaracija)
First field	DSR000001
Access URL	https://api.dataportal.gov.lt/namespaces/188600177/tables/deklaracija/query
Availability
Byte size	22944030108
Checksum
Compression format
Download URL	https://api.dataportal.gov.lt/namespaces/188600177/tables/deklaracija/query
Has policy
Language	English Lithuanian
Linked schemas
Media type	json
Modification date	September 1, 2026
Packaging format
Release date	February 9, 2025
Rights
Spatial resolution
Status	Completed
Temporal resolution
Table schema
Identifier	odr000836
Other identifier	deklaracija
distribution type	Web service/API
Access url	['https://api.dataportal.gov.lt/namespaces/188600177/tables/deklaracija/query']
Access service	['DSR000001']
Byte size	22,944,030,108
Description translated	{'lt': 'GPM311 – metinė gyventojų pajamų mokesčio deklaracijos forma, kurioje kaupiami duomenys apie gyventojų metines pajamas, pritaikytus mokesčių atskaitymus ir mokėtiną arba grąžintiną gyventojų pajamų mokestį (GPM). Deklaracija pildoma pasibaigus kalendoriniams metams. Deklaraciją turi pateikti: • Gyventojai, vykdantys individualią veiklą; • Asmenys, kurie nori susigrąžinti GPM permoką; • Asmenys, gavę pajamų iš užsienio; • Asmenys, norintys pasinaudoti mokesčių lengvatomis; • Asmenys, kurie privalo deklaruoti visas metines pajamas. Pateikimo terminas paprastai yra iki gegužės 2 d. Norint pateikti deklaraciją, reikia prisijungti prie VMI Elektroninio deklaravimo sistemos (EDS) per elektroninę bankininkystę ar kitą autorizavimo priemonę. Deklaracijoje nurodomi visi per metus gauti pajamų šaltiniai. Įtraukiamos visos apmokestinamos pajamos ir taikomos mokesčių lengvatos. Vienas gyventojas deklaracijoje gali turėti įrašų apie pajamas iš kelių šaltinių, įskaitant darbo užmokestį, dividendus, finansinių priemonių pardavimą ir kitas pajamų rūšis.', 'en': 'GPM311 is an annual form of personal income tax return which collects data on the annual income of the population, adjusted tax deductions and personal income tax payable or repayable (GPM). The declaration shall be completed after the end of the calendar year. The declaration must be made by: • Individuals carrying out individual activities; • Persons who wish to recover GPM overpayment; • Individuals who have received foreign income; • Persons wishing to benefit from tax advantages; • Persons who are required to declare their full annual income. The deadline for submission is usually up to 2 May. In order to submit a declaration, it is necessary to join the BMI Electronic Declaration System (EDS) through electronic banking or any other authorisation measure. The declaration shall state all sources of income received during the year. All taxable income and tax benefits are included. One resident may record revenue from several sources in the declaration, including wages, dividends, sales of financial instruments and other types of income.'}
Distribution status	completed
Distribution type	web_service
Download url	['https://api.dataportal.gov.lt/namespaces/188600177/tables/deklaracija/query']
Has views	False
Id	odr000836
Identifier	odr000836
Language	['eng', 'lit']
Licence	cc_by_4_0
Media type	json
Modification date	2026-09-02T00:00:00+02:00
Other identifier	['deklaracija']
Package id	od000836
Position	0
Release date	2025-02-10T00:00:00+02:00
Resource type	distribution
State	active
Title translated	{'lt': 'Gyventojų pajamų mokesčio deklaracijų duomenys (deklaracija)', 'en': 'Personal income tax returns data (deklaracija)'}

Field

Value

Data last updated

September 30, 2026

Metadata last updated

October 5, 2026

Created

September 30, 2026

Format

['json']

License

No License Provided

Resource type

distribution

Access rights

Applicable legislation

Conforms to

Contact point

Description

Documentation

Endpoint description

Endpoint URL

Keywords

Landing page

License

Creative Commons Attribution 4.0 International

Publisher

Serves dataset

Theme

Title

Personal income tax returns data (deklaracija)

First field

DSR000001

Access URL

https://api.dataportal.gov.lt/namespaces/188600177/tables/deklaracija/query

Availability

Byte size

22944030108

Checksum

Compression format

Download URL

https://api.dataportal.gov.lt/namespaces/188600177/tables/deklaracija/query

Has policy

Language

English
Lithuanian

Linked schemas

Media type

json

Modification date

September 1, 2026

Packaging format

Release date

February 9, 2025

Rights

Spatial resolution

Status

Completed

Temporal resolution

Table schema

Identifier

odr000836

Other identifier

deklaracija

distribution type

Web service/API

Access url

['https://api.dataportal.gov.lt/namespaces/188600177/tables/deklaracija/query']

Access service

['DSR000001']

Byte size

22,944,030,108

Description translated

{'lt': 'GPM311 – metinė gyventojų pajamų mokesčio deklaracijos forma, kurioje kaupiami duomenys apie gyventojų metines pajamas, pritaikytus mokesčių atskaitymus ir mokėtiną arba grąžintiną gyventojų pajamų mokestį (GPM). Deklaracija pildoma pasibaigus kalendoriniams metams. Deklaraciją turi pateikti: • Gyventojai, vykdantys individualią veiklą; • Asmenys, kurie nori susigrąžinti GPM permoką; • Asmenys, gavę pajamų iš užsienio; • Asmenys, norintys pasinaudoti mokesčių lengvatomis; • Asmenys, kurie privalo deklaruoti visas metines pajamas. Pateikimo terminas paprastai yra iki gegužės 2 d. Norint pateikti deklaraciją, reikia prisijungti prie VMI Elektroninio deklaravimo sistemos (EDS) per elektroninę bankininkystę ar kitą autorizavimo priemonę. Deklaracijoje nurodomi visi per metus gauti pajamų šaltiniai. Įtraukiamos visos apmokestinamos pajamos ir taikomos mokesčių lengvatos. Vienas gyventojas deklaracijoje gali turėti įrašų apie pajamas iš kelių šaltinių, įskaitant darbo užmokestį, dividendus, finansinių priemonių pardavimą ir kitas pajamų rūšis.', 'en': 'GPM311 is an annual form of personal income tax return which collects data on the annual income of the population, adjusted tax deductions and personal income tax payable or repayable (GPM). The declaration shall be completed after the end of the calendar year. The declaration must be made by: • Individuals carrying out individual activities; • Persons who wish to recover GPM overpayment; • Individuals who have received foreign income; • Persons wishing to benefit from tax advantages; • Persons who are required to declare their full annual income. The deadline for submission is usually up to 2 May. In order to submit a declaration, it is necessary to join the BMI Electronic Declaration System (EDS) through electronic banking or any other authorisation measure. The declaration shall state all sources of income received during the year. All taxable income and tax benefits are included. One resident may record revenue from several sources in the declaration, including wages, dividends, sales of financial instruments and other types of income.'}

Distribution status

completed

Distribution type

web_service

Download url

['https://api.dataportal.gov.lt/namespaces/188600177/tables/deklaracija/query']

Has views

False

odr000836

Identifier

odr000836

Language

['eng', 'lit']

Licence

cc_by_4_0

Media type

json

Modification date

2026-09-02T00:00:00+02:00

Other identifier

['deklaracija']

Package id

od000836

Position

Release date

2025-02-10T00:00:00+02:00

Resource type

distribution

State

active

Title translated

{'lt': 'Gyventojų pajamų mokesčio deklaracijų duomenys (deklaracija)', 'en': 'Personal income tax returns data (deklaracija)'}