How is the PIT declaration generated and submitted?
Declaration → Generate declarations → GPM312The annual GPM312 declaration is generated once a year for the previous calendar year. Data is submitted to the STI (EDS) system. The declaration includes: Class A income (salary and other employment-related benefits)Class B income (other amounts paid to individuals). Preparation: how amounts are included in the declaration Class A income is included in GPM312 from Payroll → Payroll accruals — there is no need to mark them additionally in the bank or cash module. The amounts are drawn based on the accrual, not on the payment.Class B income (e.g., purchases from individuals, payments to persons engaged in individual activities, dividends) is drawn into the declaration from bank or cash payments where it is specified that the amount must be included in the GPM312 declaration, as well as the payment class and payment code — instructions on how to correctly register an amount so that it is included in the GPM312 declaration .Gifts up to 200 EUR are registered via orders — How to enter a gift up to 200 EUR? ; business trips — How to register a business trip so it is included in GPM312?. Payments to residents of foreign countries (Annex U)For payments made to a resident of another country to be included in Annex U of the GPM312 declaration, the following data must be filled in: Personnel → Employees — nationality selected in the employee card;the country (other than Lithuania) selected in the address section of the client card. If the nationality is not selected or if Lithuania is specified in the client card address, the payments will not be included in Annex U or will be shown with an incorrect country code. Generation of the declaration Open Declaration → Generate declarations.In the "Declaration" field, select the GPM312 form.In the "Date from" and "Date to" fields, set the beginning and end of the year for which you are submitting the declaration (e.g., when generating a declaration for 2025 — 2025-01-01 — 2025-12-31).Click "Generate".Check the generated data before submission — you can print the generated declaration using the "Print" button and review which entries were included. What this preview shows is described here: What data is included in GPM312?. Important. If you accrue salary for December only after the end of the year (in January), such accruals may not be included in the declaration generated for the previous year. After generating the declaration, check whether the December accruals have been included and, if necessary, add or adjust the lines manually. Common situations after generation "GPM312 does not match GPM313". GPM312 is generated based on accrued amounts, while monthly GPM313 declarations are generated based on the payment date (the date specified next to the GPM amount). If the salary was not paid by the end of the year or was paid in installments, the entire accrued amount is included in GPM312 — adjust such lines manually before submitting."Class B payments are missing". It is not marked in the payment that the amount must be included in the GPM312 declaration, or the payment was not made through a company payment (e.g., the account was paid by an accountable person) — enter such amounts into the declaration manually. Only the amount marked as declarable is included in the declaration: if the payment also includes a non-declarable part (e.g., VAT), split the payment or adjust the line."Foreign resident payment is not shown in Annex U or an incorrect country code is displayed". The employee nationality or the country data in the client card address are filled in incorrectly (see the section "Payments to residents of foreign countries")."Gift is listed twice in the declaration". A gift up to 200 EUR is included in GPM312 from the order — if the same amount was also accrued in the Payroll → Payroll module, it will appear twice in the declaration. Leave only one registration method."Benefits in kind". Such income is recorded in the declaration as a separate amount, indicating that it is income in kind."Amounts are missing in the program (e.g., from the General register or external lists)". Entries from General register and other modules are not included in GPM312 — fill in or correct the declaration manually. Submitting the declaration to the EDS system Directly from the program — click "Send to EDS" (WebService must be activated beforehand: How to send a declaration directly to the EDS system?).By downloading a file — open the generated file using the latest version of the STI form ("Abbyy eFormFiller"), save it, and upload it to EDS (see How to generate a declaration file and upload it?)."EDS rejects the declaration" or warnings are displayed when opening the file (e.g., regarding the period). The most common reason is an outdated form version: at the beginning of the year, the STI updates the GPM312 form. Download the latest form version from EDS, use it to open the generated declaration again, save it, and submit it again.
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How is the PIT declaration generated and submitted?

Declaration → Generate declarations → GPM312
The annual GPM312 declaration is generated once a year for the previous calendar year. Data is submitted to the STI (EDS) system. The declaration includes:

  • Class A income (salary and other employment-related benefits)
  • Class B income (other amounts paid to individuals).

Preparation: how amounts are included in the declaration

Payments to residents of foreign countries (Annex U)
For payments made to a resident of another country to be included in Annex U of the GPM312 declaration, the following data must be filled in:

  • Personnel → Employees — nationality selected in the employee card;
  • the country (other than Lithuania) selected in the address section of the client card.

If the nationality is not selected or if Lithuania is specified in the client card address, the payments will not be included in Annex U or will be shown with an incorrect country code.

Generation of the declaration

  1. Open Declaration → Generate declarations.
  2. In the "Declaration" field, select the GPM312 form.
  3. In the "Date from" and "Date to" fields, set the beginning and end of the year for which you are submitting the declaration (e.g., when generating a declaration for 2025 — 2025-01-01 — 2025-12-31).
  4. Click "Generate".
  5. Check the generated data before submission — you can print the generated declaration using the "Print" button and review which entries were included. What this preview shows is described here: What data is included in GPM312?.

Important. If you accrue salary for December only after the end of the year (in January), such accruals may not be included in the declaration generated for the previous year. After generating the declaration, check whether the December accruals have been included and, if necessary, add or adjust the lines manually.

Common situations after generation

  • "GPM312 does not match GPM313". GPM312 is generated based on accrued amounts, while monthly GPM313 declarations are generated based on the payment date (the date specified next to the GPM amount). If the salary was not paid by the end of the year or was paid in installments, the entire accrued amount is included in GPM312 — adjust such lines manually before submitting.
  • "Class B payments are missing". It is not marked in the payment that the amount must be included in the GPM312 declaration, or the payment was not made through a company payment (e.g., the account was paid by an accountable person) — enter such amounts into the declaration manually. Only the amount marked as declarable is included in the declaration: if the payment also includes a non-declarable part (e.g., VAT), split the payment or adjust the line.
  • "Foreign resident payment is not shown in Annex U or an incorrect country code is displayed". The employee nationality or the country data in the client card address are filled in incorrectly (see the section "Payments to residents of foreign countries").
  • "Gift is listed twice in the declaration". A gift up to 200 EUR is included in GPM312 from the order — if the same amount was also accrued in the Payroll → Payroll module, it will appear twice in the declaration. Leave only one registration method.
  • "Benefits in kind". Such income is recorded in the declaration as a separate amount, indicating that it is income in kind.
  • "Amounts are missing in the program (e.g., from the General register or external lists)". Entries from General register and other modules are not included in GPM312 — fill in or correct the declaration manually.

Submitting the declaration to the EDS system

  • Directly from the program — click "Send to EDS" (WebService must be activated beforehand: How to send a declaration directly to the EDS system?).
  • By downloading a file — open the generated file using the latest version of the STI form ("Abbyy eFormFiller"), save it, and upload it to EDS (see How to generate a declaration file and upload it?).
  • "EDS rejects the declaration" or warnings are displayed when opening the file (e.g., regarding the period). The most common reason is an outdated form version: at the beginning of the year, the STI updates the GPM312 form. Download the latest form version from EDS, use it to open the generated declaration again, save it, and submit it again.