GPM313 filing deadline: when and how to file the monthly income tax return
GPM313 is the monthly return of class A payments and the income tax withheld from them. When to file it, how it differs from GPM312 and how to manage the deadline across clients.
The GPM313 is due by the 15th of the following month – earlier than VAT (the 25th). The withheld PIT is usually due by the same date. If the 15th is not a working day, the deadline moves to the next working day.
GPM313 is the monthly income tax return. It reports class A payments made to individuals (primarily wages) and the personal income tax (PIT) withheld from them and paid over.
When to file the GPM313
The GPM313 for the previous month is filed by the 15th of the following month. If the 15th is a non-working day, the deadline moves to the next working day. The withheld PIT is usually due by the same date.
A practical note: the 15th comes before the VAT deadline (the 25th), so at the start of the month it is worth closing payroll returns first and only then turning to VAT.
GPM313 vs GPM312
- GPM313 – monthly, filed every month in which there were payments.
- GPM312 – the annual return of class A and B payments, filed by 15 February of the following year. It consolidates the whole year, including class B payments.
Relationship with Sodra notifications
Employment data is also reported to Sodra (the State Social Insurance Fund) through separate notifications (hiring – before work starts; dismissal – within one working day; sick leave, and so on). These have their own, event-based deadlines. The GPM313 does not replace them.
The most common mistakes
- Forgetting to file the GPM313 for a month with only one small payment (e.g. a holiday pay settlement on dismissal).
- A mismatch between the GPM313 and the wages reported to Sodra.
- The return is filed on time, but payment of the withheld PIT is late.
Managing several clients
Every client has a different headcount and a different payment schedule, but the deadline is the same for all. Žymeklis shows GPM313 status per company in a single list, so a few days before the 15th you can see at a glance which monthly returns are still open. See the deadline calendar here.
This article is for general information only and is not individual tax or legal advice. For specific cases, rely on current information from VMI, Sodra and the Centre of Registers.
Read next
- How to forward VMI and i.MAS notifications to your accountantVMI sends the “new document” email to the confirmed Mano VMI address. The accountant needs that address – or a unique address per company.
- How an accounting firm tracks filings across dozens of clientsYou do not need a generic “the 25th is coming for someone”. You need a list: which companies still have no FR0600 or GPM313.
- FR0600 vs i.SAF mismatch: what to do when the return is “accepted with deficiencies”VMI compares FR0600 boxes 29–31 with VAT on issued invoices in i.SAF. A mismatch usually has to be cleared within 10 days.