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/
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/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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