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When you need a Lithuanian company that can sign a contract this week, a ready-made shelf company, an “atsarginė UAB” or pre-registered uždaroji akcinė bendrovė, is the fastest legal route into the Baltics’ largest economy. ShelfCompanies24 maintains a live inventory of clean, never-traded Lithuanian UAB entities registered with Registrų centras (Centre of Registers), with paid-up įstatinis kapitalas, an active company code and a clean STI (tax inspectorate) record. Most transfers complete in 3 to 7 working days.
Lithuania combines Eurozone membership (since 2015), competitive corporate taxation (17% standard CIT or 7% for small companies), strategic position between Western Europe and CIS markets, and a highly-digitised public administration (e-Government rankings consistently top-10 globally).
Our service covers UAB, notar (where required), Registrų centras filing, JADIS UBO register.
Atsarginė UAB + virtual office + Lithuanian banking + buhalterinė įmonė bundled.
Most transfers within 3 to 5 working days. Lithuanian-speaking case manager.
Sign at any Lithuanian consulate, via eIDAS qualified electronic signature, or delegate to our Vilnius attorney via įgaliojimas.
We draft the share-transfer agreement, file Registrų centras amendment, update JADIS UBO register.
A Lithuanian shelf company, atsarginė UAB (“reserve UAB”) or paruošta bendrovė, is a pre-registered, never-traded UAB formed by a professional service provider purely for transfer. From incorporation to sale, the company has:
| Feature | UAB (uždaroji akcinė bendrovė) | AB (akcinė bendrovė) |
|---|---|---|
| Minimum įstatinis kapitalas | €2,500 | €40,000 |
| Akcininkai (shareholders) | 1+, max 250 | 1+, registered shares |
| Governance | Direktorius + visuotinis akcininkų susirinkimas | Valdyba + Stebėtojų taryba |
| Best fit | ~95% of buyers, SMEs, holdings | Listed groups |
Lithuania adopted the euro on 1 January 2015, last of the three Baltic states. Your UAB operates in euro from day one with full SEPA participation.
UABs with annual revenue ≤ €300,000 and ≤ 10 employees qualify for a reduced 7% CIT rate (versus 17% standard), one of the most attractive small-business tax positions in the EU.
A new Lithuanian UAB takes 1 to 3 weeks via Registrų centras; an atsarginė UAB is already on the register and can invoice the day the share-transfer completes.
Counter-parties run register checks at registrucentras.lt. A UAB with a register entry dated months in the past reads as more substantial than a fresh formation.
Every Lithuanian ready-made UAB carries an įmonės kodas and where pre-registered a PVM mokėtojo kodas for VIES intra-Community trade.
SEB Lithuania, Swedbank Lithuania, Luminor Bank, Šiaulių bankas, Citadele Lithuania, plus fintech-friendly options like Revolut Bank UAB (Lithuanian-licensed since 2018) all serve corporate clients.
Buying a company in Lithuania from our stock is a share transfer, not a registration, which is why it is faster than forming one. You pick an entity from the live inventory, clear KYC, sign the akcijų pirkimo-pardavimo sutartis, appoint your own direktorius, amend the įstatai for the pavadinimas, buveinė and veiklos sritis, and Registrų centras records you as the owner. Lithuanian law allows simple written form for UAB share transfers outside regulated sectors, so no notary is needed in most cases. Registrų centras processing takes 1 to 3 working days and most transfers complete in 3 to 7 working days end to end.
The whole purchase runs remotely. Buyers in the United States and the United Kingdom are the largest groups looking for Lithuanian companies, and neither needs to travel: you sign at a Lithuanian consulate, by eIDAS qualified electronic signature where you hold one, or by an įgaliojimas to our Vilnius attorney. Passport copies are apostilled at home and the business-purpose note is prepared with us. Non-EU buyers should expect enhanced due diligence under the Pinigų plovimo prevencijos įstatymas, on the transfer and again at the bank.
Some entities in stock carry a PVM mokėtojo kodas and some do not, because VAT registration only becomes mandatory once turnover passes the €45,000 threshold. Where you need a VAT number in place from day one, say so at the selection stage and we will either match you to an entity that already holds one or file the PVM and VIES registrations as part of the transfer. A VAT-registered UAB can invoice intra-Community customers without VAT from the moment the register amendment completes.
Live inventory: UAB entities of various ages registered in Vilnius (most), Kaunas, Klaipėda, Šiauliai or Panevėžys.
Apostilled passport copies, proof of address, business-purpose note. Lithuanian AML rules under Pinigų plovimo prevencijos įstatymas.
Lithuanian law allows simple written form for UAB share-transfer agreements (notarisation only required for certain regulated sectors). We draft the bilingual Lithuanian-English deed. Foreign buyers can sign at any Lithuanian consulate, via eIDAS qualified electronic signature, or delegate to our Vilnius attorney.
The outgoing director is dismissed and your new direktorius appointed by shareholder resolution.
Name (pavadinimas), registered office (buveinė), business activity (veiklos sritis with EVRK codes, Lithuania’s NACE classification) are amended in the same act.
Files submitted electronically via the Registrų centras self-service portal. Processing: typically 1 to 3 working days.
Beneficial owners filed in JADIS (Juridinių asmenų dalyvių informacinė sistema) within 10 days. Penalties up to €5,800 plus business-rights restrictions.
| Tax | Rate | Notes |
|---|---|---|
| CIT, pelno mokestis | 17% standard | Increased from 16% to 17% effective 1 January 2026 |
| Reduced CIT, small companies | 7% | Available to UABs with revenue ≤ €300,000 AND ≤ 10 employees |
| VAT (PVM) | 21% standard, 9% / 5% / 0% reduced | Mandatory above €45,000 turnover; voluntary below |
| Withholding tax on dividends | 15% | 0% to EU corporate parents under Parent-Subsidiary Directive |
A ready-made company in Lithuania is an atsarginė UAB, also called a paruošta bendrovė: a uždaroji akcinė bendrovė registered with Registrų centras solely to be held in reserve and sold on. It has never invoiced, never employed anyone, never opened an operating account beyond the įstatinis kapitalas deposit and has filed only nil declarations with VMI, so there are no tax losses and no trading history to inherit. You buy the shares, not a new registration.
3 to 7 working days from KYC to complete Registrų centras amendment.
€2,500, fully paid in cash at formation. This is mid-range in CEE.
Eurozone membership (2015), 7% reduced CIT for small companies (revenue ≤ €300,000 + ≤ 10 employees), highly digital government services (e-Government top-10 globally), access to Russian-speaking workforce for CIS-corridor business, and a strategic Baltic location.
No. Sign at any Lithuanian consulate, via eIDAS qualified electronic signature, or delegate to our Vilnius attorney via įgaliojimas.
7% CIT if eligible for small-company regime; 17% otherwise. VAT 21% standard. Dividend withholding 15% (0% to EU corporate parents).
Want today’s Lithuanian inventory? 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.
Yes, where one is in stock. Every atsarginė UAB carries an active įmonės kodas, but a PVM mokėtojo kodas is only present where the entity was pre-registered for VAT. Tell us at the selection stage if you need one and we will either match you to an entity that already holds it or file the PVM and VIES registrations alongside the transfer. VAT registration is mandatory once turnover passes €45,000 and voluntary below that.
From a licensed corporate-service provider that holds the entities itself, which is what we do. Our Lithuanian inventory is made up of UABs registered mostly in Vilnius, with some in Kaunas, Klaipėda, Šiauliai and Panevėžys, each with a documented dormancy record and a fresh Registrų centras extract. Ask the Lithuanian desk for the current list with incorporation dates, and we will confirm which entities suit your activity profile and your banking plans before anything is signed.
Yes. There is no Lithuanian or EU residency, citizenship or work-permit requirement for the akcininkai or the direktorius of a UAB. You provide apostilled passport copies, proof of address and a business-purpose note for the AML check under the Pinigų plovimo prevencijos įstatymas, then sign the akcijų pirkimo-pardavimo sutartis at a consulate, by eIDAS certificate or by įgaliojimas. The beneficial-owner filing recording you goes to JADIS within 10 days of the transfer.
Yes, provided the paper trail is clean. Banks check that the Registrų centras extract, the share register and the JADIS beneficial-owner record all agree, and a documented, never-traded UAB with nil VMI declarations is treated as lower risk than a company with an unexplained history. We file the Registrų centras amendment and the JADIS update on the same day as the transfer, and we wait for the register amendment to complete before submitting the account application.
No, and you should not engage anyone who claims otherwise. The VĮ Registrų centras (Registrų centras) records the actual incorporation date, which is publicly searchable and immutable. The shelf UABs we offer have honest incorporation dates ranging from a few months to several years old; for buyers who want a longer corporate trading history, we recommend purchase rather than fabrication, since fabricated history would expose you to fraud, tax-evasion, and money-laundering charges in any reputable jurisdiction.
Engaging us for your Lithuanian shelf UAB purchase 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: 16% headline corporate tax. 16% standard / 6% small-company (revenue up to the statutory threshold & up to 10 employees). 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 (16%); 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.