Company formation in Lithuania

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Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —SaaS, agencies, consulting and exported services with a transparent EU business rationale.
• —Small founder-led ventures suited to a UAB or the restricted natural-person MB form.
• —EU trading/operating companies with a Lithuanian address, manager and accounting setup.

• —Uždaroji akcinė bendrovė (UAB), a private limited company with minimum capital of €1,000.
• —Mažoji bendrija (MB), a small partnership for natural persons only, without fixed minimum capital and with specific governance/tax treatment.
• —Akcinė bendrovė (AB), a public limited company with minimum capital of €25,000.
• —An individual enterprise (IĮ), an owner-operated form with unlimited owner liability.
• —General/limited partnerships and a branch of a foreign company.

• —A Lithuanian registered office and owner consent; for e-filing, the consent must also carry an eligible electronic signature.
• —A UAB requires €1,000 share capital and an appointed manager; a board is optional unless the articles provide otherwise.
• —There is no general local-resident shareholder/manager requirement, but e-service eligibility depends on each participant's identifier and electronic signature.
• —MB founders must be natural persons and comply with the form's restrictions; a corporate founder uses a UAB/AB or partnership.
• —Regulated activities require a permit/licence and sometimes a qualified local responsible person.

• —A passport or other acceptable ID for every founder, director, signatory and ultimate beneficial owner (UBO).
• —Current proof of residential address and tax residence for every person subject to verification.
• —A transparent ownership chart through to natural persons; a corporate participant also provides an extract, constitutional documents, good standing and an investment resolution.
• —A description of the activity, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Articles/formation act, name, registered-office consent, share allocation, manager and representation rules.
• —Evidence of the UAB capital contribution/accumulation account under the selected registration route.
• —For a foreign corporate founder, certified registry documents, articles and an authorised resolution with translation.

1. 01Select UAB/MB/branch and review e-sign eligibility, activity, address, manager and tax links.
2. 02Prepare formation documents, address consent, the capital arrangement and UBO/manager data.
3. 03Execute and file through Register Centre self-service or a notary/authorised representative.
4. 04After registration, arrange JANGIS/UBO, tax/VAT, accounting and separate financial-account KYB.

• —A UAB/AB is generally subject to Lithuanian corporate income tax; rates and small-business relief are checked by size, ownership and period.
• —An MB has different member-remuneration and social-tax rules that should be modelled before the form is chosen.
• —VAT, payroll, withholding and transfer pricing apply according to actual operations and related parties.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —The capital/accumulation account and operating account may be supplied by different institutions and undergo separate KYB.
• —For a non-resident UBO, Lithuanian/EU nexus, contracts, expected flows, source of funds and the genuine management model are important.

• —Annual financial statements are filed with the Register Centre in the applicable format.
• —Corporate tax, VAT/payroll/social filings and ongoing bookkeeping.
• —Updating manager, address, shareholder and beneficial-owner information in JADIS/JANGIS and the registry.

• —An MB does not accommodate a corporate founder and may produce an unsuitable member tax/social model.
• —Not every foreign eID/signature works with self-service; universal online incorporation cannot be promised.
• —Incorporation does not disapply UBO disclosure, AML/KYC or sanctions screening by the registrar, notary, provider, tax authority or financial institution.
• —The place of incorporation does not automatically determine tax residence: effective management, permanent establishment, CFC rules and the owners' personal residence require separate analysis.
• —Registration does not grant a licence, residence or work rights and does not guarantee a bank or EMI account.

• —Coordination of the Register Centre/notary, registered-office consent, UAB capital, manager and JANGIS/accounting hand-off.
• —Comparison of entity forms, ownership structure, governance, tax links and substance requirements before filing.
• —Coordination of the address, notary, lawyer or authorised representative, translations, apostille and the corporate pack.
• —Preparation of a verifiable KYB data room and responses to legitimate compliance requests without promising a bypass, approval or timing.
• —Accountant hand-off and creation of an accounts, tax, VAT, payroll, UBO, licence and registry compliance calendar.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.