Source-cited draft: company formation & entity choice for Lithuania (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Private limited company (UAB)
Uzdaroji akcine bendrove - most common form; limited liability, 1-249 shareholdersLaw on Companies (Akciniu bendroviu istatymas) — https://1office.co/blog/company-formation-in-lithuania-guide/
Public limited company (AB)
Akcine bendrove - public limited company, shares may be publicly tradedLaw on Companies — https://1office.co/blog/company-formation-in-lithuania-guide/
Small partnership (MB)
Mazoji bendrija - small partnership with no minimum capital, popular for small businessesLaw on Small Partnerships (Mazuju bendriju istatymas) — https://1office.co/blog/company-formation-in-lithuania-guide/
Individual enterprise (II) / sole trader
Individuali imone or individual-activity certificate - unlimited liability sole proprietorLaw on Individual Enterprises (Individualiu imoniu istatymas) — https://1office.co/blog/company-formation-in-lithuania-guide/
UAB minimum share capital
EUR 2,500 (at least 25%, i.e. EUR 625, paid up before registration) EUR ((approx - confirm; some sources cite EUR 1,000))Law on Companies — https://companyformationlithuania.com/set-up-a-uab-lithuania/
AB minimum share capital
EUR 25,000 EUR ((approx - confirm))Law on Companies — https://1office.co/blog/company-formation-in-lithuania-guide/
The most common business vehicle is the private limited liability company (Uzdaroji akcine bendrove, UAB). Companies are registered with the Centre of Registers (Registru centras), generally via notarised or qualified-electronic-signature documents.
Other Lithuania computations in the OpenAccountants Tax Library.
Registration authority
Centre of Registers (Registru centras) - maintains the Register of Legal EntitiesLaw on the Register of Legal Entities — https://www.registrucentras.lt/
Incorporation steps
Reserve company name, prepare articles of association, open accumulative bank account and deposit capital, notarise founding documents (or use e-signature), register with the Centre of RegistersLaw on Companies — https://1office.co/blog/company-formation-in-lithuania-guide/
Registration timeline
About 3 business days at the Register once documents are complete; ~1-3 weeks overall ((approx - confirm))Law on the Register of Legal Entities — https://1office.co/blog/company-formation-in-lithuania-guide/
Registration / state fees
~EUR 57 Register fee; ~EUR 16 name reservation (notary fees additional) EUR ((approx - confirm))Law on the Register of Legal Entities — https://eesticonsulting.ee/company-formation-lithuania-guide/
Core annual compliance
File annual financial statements with the Centre of Registers, hold annual shareholders' meeting, file CIT return by 15 June, and ongoing VAT/Sodra/GPM filingsLaw on Companies — https://www.commenda.io/lithuania/annual-compliance
VAT registration on formation
Register for VAT when turnover exceeds EUR 45,000 in 12 months (voluntary registration allowed earlier)Law on Value Added Tax — https://www.vatcalc.com/lithuania/lithuania-vat-guide/
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