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ShelfCompanies24 has been forming Lithuanian companies for international founders since 1995. Our Vilnius team handles every step of company formation in Lithuania on a single service contract, from picking the right legal form through Registrų centras registration, VMI tax registration, JADIS UBO filing and your first Eurozone bank account. Most clients are trading inside 1 to 3 weeks, or in 3 to 7 working days if they choose a ready-made atsarginė UAB.
Our service covers Registrų centras filing, JADIS UBO, virtual buveinė.
Company + buveinė + Lithuanian banking + buhalterinė įmonė under one roof.
Standard formation 1 to 3 weeks. Lithuanian-speaking case manager.
eIDAS-qualified e-signature, Lithuanian consulate, or delegate to our Vilnius attorney via įgaliojimas.
We draft the įstatai, file Registrų centras, register PVM, file JADIS UBO.
The UAB is the workhorse of Lithuanian commerce. Governed by the Akcinių bendrovių įstatymas (Companies Act).
For listed entities and capital-raising structures. Min capital €40,000, registered shares, dual-tier governance.
The statutory requirements for a UAB are short. You need between 1 and 250 shareholders of any nationality, at least one direktorius with no residency condition, a buveinė in Lithuania, an EVRK activity code, and share capital of €2,500 paid in cash in full at formation. An AB needs €40,000 of share capital and a dual-tier board, while the MB, mažoji bendrija, has no statutory minimum capital and suits family and SME partnerships. The table below compares the forms on capital, timing and fit.
Non-residents are the normal case. Neither the akcininkai nor the direktorius need Lithuanian or EU residency, and there is no local partner requirement. The largest group searching for Lithuanian company formation is in the United States, followed by the United Kingdom and Germany, and none of them need to travel: founders sign at a Lithuanian consulate, by eIDAS qualified electronic signature where they hold one, or by an įgaliojimas to our Vilnius attorney. The place-of-effective-management test still decides where the company is tax resident, and a non-EU beneficial owner should expect enhanced bank KYC, so both are worth settling before you file.
| Form | Min. capital | Formation time | Best for |
|---|---|---|---|
| UAB | €2,500 | 1 to 3 weeks | Default, SMEs, holdings |
| AB | €40,000 | 4 to 8 weeks | Listed groups |
| MB | No minimum | 1 to 3 weeks | Family/SME partnerships |
| Filialas | Parent-dependent | 3 to 6 weeks | Multinational presence |
| Atsarginė UAB | €2,500 (paid) | 3 to 7 days | Need immediate trading |
To register a UAB in Lithuania you confirm the legal form and the EVRK activity codes, we draft the įstatai, the founders sign with notarised or attorney-certified signatures, the įstatinis kapitalas is deposited at a Lithuanian bank, and the application is filed electronically through the Registrų centras self-service portal. Registrų centras processing runs 1 to 3 working days and issues the įmonės kodas; the full sequence from instruction to a trading company is normally 1 to 3 weeks. VMI registration follows within 5 days of the register entry and the JADIS beneficial-owner filing within 10. The eight steps below set out what happens at each stage.
Confirm legal form, shareholder structure, business activity (with EVRK codes), buveinė location, banking preferences.
The articles of association are drafted by our Vilnius attorney, bilingual Lithuanian-English. Provisions on share transfers, pre-emption, exit clauses.
Founders sign with notarised or attorney-certified signatures. Foreign founders can sign at any Lithuanian consulate, via eIDAS qualified electronic signature, or delegate to our Vilnius attorney via įgaliojimas.
Open a deposit account at a Lithuanian bank, deposit €2,500. Bank issues confirmation attached to the Registrų centras filing.
Files submitted electronically via the Registrų centras self-service portal. Processing: 1 to 3 working days for electronic filings. Registrų centras issues an įmonės kodas (company code) and the company appears in the public register at registrucentras.lt. Filing fees apply and are set by Registrų centras.
The įmonės kodas doubles as the tax identification. Within 5 days of register entry the company files with VMI for:
Beneficial owners filed in JADIS within 10 days. Penalties up to €5,800.
Convert deposit account to operating account. Lithuanian banks: SEB Lithuania, Swedbank Lithuania, Luminor Bank, Šiaulių bankas, Citadele Lithuania, plus fintech-licensed options like Revolut Bank UAB.
| Scenario | Typical duration |
|---|---|
| UAB via electronic Registrų centras filing | 1 to 3 weeks |
| AB (joint-stock) | 4 to 8 weeks |
| MB (small partnership) | 1 to 2 weeks |
| Filialas of foreign company | 3 to 6 weeks |
| Atsarginė UAB, transfer rather than formation | 3 to 7 working days |
Standard UAB via electronic Registrų centras filing: 1 to 3 weeks total.
€2,500, fully paid in cash at formation.
No. Neither shareholders nor direktorius need Lithuanian or EU residency.
Eligibility: annual revenue ≤ €300,000 AND ≤ 10 employees. The 7% rate applies to taxable profits of qualifying companies, a 10-percentage-point saving versus the 17% standard. Switching back to standard 17% CIT happens automatically once you exceed either threshold.
7% if eligible for small-company regime; 17% otherwise. VAT 21% standard. Effective burden for a typical small UAB: 7%.
Yes. Substance considerations apply per double-tax-treaty rules. Most foreign clients use a Vilnius virtual buveinė with regular direktorius visits.
VMI tax registration (PVM, VAT-EU), small-company regime election if eligible, JADIS UBO filing, bank-account activation, accounting engagement. Most clients are operational within 2 weeks.
Ready to register your Lithuanian company? Contact our Lithuanian desk.
Lithuania is one of several jurisdictions where ShelfCompanies24 maintains pre-formed entities and active formation services. Why pick Lithuania for your UAB specifically? EU fintech hub, EMI/PI licensing friendly is the headline reason, but it pays to understand the trade-offs against the alternatives. Below are concrete differentiators that matter when you are weighing a structure decision against the actual operating profile of your business.
Cross-border corporate structuring in 2026 is governed by a tighter web of rules than in any previous decade. Three forces shape every decision:
For Lithuania specifically: 17% standard / 7% small-company (revenue up to €300,000 & up to 10 employees), both raised by one point on 1 January 2026. Eurozone since 2015.
Issues we routinely see when prospects come to us after attempting the process directly with local providers in Lithuania:
Yes. A name change is filed with the Registrų centras via a directors’ resolution and a routine filing, typically clears in 48 hours. We include up to one name change as standard for both shelf-company purchase and new formation.
Yes. A Lithuanian UAB that is tax resident in Lithuania can rely on the EU Parent-Subsidiary Directive and the Interest and Royalties Directive, and Lithuania has 58 double taxation treaties in force, a narrower network than the page currently claims. Treaty benefits are subject to the principal purpose test written into the network by the OECD Multilateral Instrument, so substance and a commercial rationale carry real weight.
Choose the form first, normally a UAB. We draft the įstatai, you sign with a notarised or attorney-certified signature at a Lithuanian consulate, by eIDAS certificate or by įgaliojimas, the įstatinis kapitalas is deposited at a Lithuanian bank, and the file goes to Registrų centras electronically. Processing is 1 to 3 working days and produces the įmonės kodas; the whole sequence normally runs 1 to 3 weeks. VMI registration follows within 5 days and the JADIS filing within 10.
Yes. Uždaroji akcinė bendrovė is Lithuania’s private limited company, the equivalent of a UK Ltd or a US LLC in commercial terms, governed by the Akcinių bendrovių įstatymas. Liability is limited to the share capital, the shareholders are akcininkai and management sits with the direktorius. What does not carry over is US tax treatment: a UAB is a separate Lithuanian taxpayer, not a pass-through entity.
The two tax models are different rather than one being better. Lithuania charges 17% corporate tax on profits as they arise, or 7% where revenue is up to €300,000 with up to 10 employees, so a small profitable trading company often pays less in Lithuania. Latvia charges nothing on retained profit and taxes only distributions, which suits a company that reinvests everything for several years. Formation timing and capital requirements are broadly comparable, so the deciding factor is usually your distribution policy.
Yes, and US founders are the single largest group searching for Lithuanian company formation. You will not hold an eIDAS certificate, so the usual route is a notarised and apostilled įgaliojimas authorising our Vilnius attorney to sign the formation documents, or signature in person at a Lithuanian consulate in the United States. Your identity documents are certified and apostilled at home. Expect enhanced bank KYC as a non-EU beneficial owner, which we prepare for before the account application goes in.
A UAB is a separate legal entity Lithuanian-tax-resident with its own corporate tax filings and beneficial-owner record. A branch is an extension of a foreign parent, the foreign parent is the legal entity, the Lithuania branch books local-source income but the parent’s overall tax liability cascades. Most foreign owners pick a UAB for liability ring-fencing and clean tax accounting; branches are sometimes preferred where the parent has specific group-relief or treaty considerations that depend on common legal personality.
Engaging us for your Lithuanian new UAB formation covers the following deliverables under one service:
The deliverable scope is identical regardless of whether you are based in the EU, the US, the UK, the Middle East, or APAC, we operate the same service globally for Lithuanian corporate setup. Optional add-ons (virtual office, accounting retainer, payroll, sector licences, transfer-pricing documentation) are scoped separately, so the incorporation or transfer work stays exactly as agreed.
Different jurisdictions are stronger for different commercial activities. Lithuania consistently performs well for international operators in:
None of these are exclusive, a Lithuanian UAB can engage in any lawful commercial activity, but choosing a jurisdiction where the activity has a deep operating ecosystem (talent pool, regulatory familiarity, banking and supplier networks) materially shortens the time from incorporation to first revenue. Tell us your activity profile and we will confirm whether Lithuania is the right fit before we begin.
A Lithuanian UAB sits within the EU treaty framework, automatic access to the EU Parent-Subsidiary Directive (zero withholding on intra-EU dividends meeting the holding test), the Interest and Royalties Directive, and Lithuania’s bilateral double-tax treaties with non-EU partners. The treaty network is shaped by the OECD Multilateral Instrument since 2017, which embedded a Principal Purpose Test (PPT) into existing treaties to deny benefits where a structure was set up primarily for tax advantage rather than genuine commercial purpose.
Common Lithuanian UAB patterns we see: EU-wide trading hub with VAT one-stop-shop, IP holding with treaty-protected royalty flows, regional headquarters serving CEE/Western EU subsidiaries, and licensing-and-distribution structures using EU passport rights. Each pattern has its own substance and transfer-pricing implications which your consultant will map before structuring.
The 2026 corporate-law and tax landscape in Lithuania: 17% headline corporate tax. 17% standard / 7% small-company (revenue up to €300,000 & up to 10 employees), both raised by one point on 1 January 2026. Eurozone since 2015.
Beyond the headline number, three regulatory currents shape every Lithuanian structuring decision in 2026: OECD Pillar Two and the local Qualified Domestic Minimum Top-up Tax (QDMTT) for groups above €750 million consolidated revenue; the EU’s progressive AML/CTF tightening (AMLD6 and AMLR transitioning into the Anti-Money-Laundering Authority’s direct supervision); and the Registrų centras’s ongoing migration toward digital-only filing and real-time beneficial-owner reconciliation. Smaller entities below the Pillar Two threshold continue under the regular Lithuanian tax regime, but reporting obligations to the Registrų centras apply to every entity regardless of size.
We track these regulatory currents continuously and flag anything material to active clients within working days of the change being announced. You do not need to monitor Lithuania regulatory news yourself, that is part of what we provide for the annual retainer.
Three deadline buckets: Registrų centras confirmation/return (typically annual, on the company’s accounting reference date), corporate tax return (filed via the Lithuania tax authority following the financial year-end, usually 6-12 months after period close), and VAT/sales-tax returns (monthly or quarterly cadence depending on turnover, where applicable). Beneficial-owner-register updates are event-triggered (filing required when ownership changes) rather than calendar-based.
Penalty consequences vary by jurisdiction but typically follow a pattern: small late-filing fee for short delays, larger automatic penalty for sustained non-filing, and ultimately strike-off from the Registrų centras for prolonged non-compliance. Strike-off voids the company and may require court application to restore. Our retainer service handles the full filing calendar so this never happens to a client on our books.
Three layers determine the after-tax dividend: Lithuania corporate tax already paid at the UAB level on profits (17%); Lithuania withholding tax on outbound dividends, which is the variable that depends on where the recipient sits, zero under the EU Parent-Subsidiary Directive for qualifying EU/EEA corporate holders meeting the minimum holding test, reduced rates under bilateral treaties for non-EU recipients, default Lithuanian statutory rate where no treaty applies; and recipient-country tax on the dividend in the parent’s hands (often subject to participation exemption at the recipient level). Your consultant maps this end-to-end in the initial scoping so the after-tax economics are clear before incorporation.