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Monday 09:00 - 17:00 Tuesday 09:00 - 17:00 Wednesday 09:00 - 17:00 Thursday 09:00 - 17:00 Friday 09:00 - 17:00

Company in Lithuania UAB, Lvovo Gatvė 25, Vilnius (2026)

17/07/2026

How to Open a Branch or Representative Office in Lithuania 🇱🇹🏢

Many foreign companies assume that a representative office is simply a cheaper alternative to a branch.

Unfortunately, these structures serve different purposes.

A Lithuanian branch can conduct commercial activities, issue invoices, sign contracts, hire employees and generate revenue.

A representative office is generally limited to:
✅ Market research.
✅ Promotion and business development.
✅ Maintaining partner relationships.
✅ Representing the parent company.
✅ Preparatory activities.

It should not normally sell goods, provide paid services or operate as an independent revenue-generating unit.

Before choosing a structure, consider:

✅ Will the office conduct commercial activities?
✅ Is liability separation important?
✅ Will employees be hired?
✅ Could the activities create a Permanent Establishment?
✅ Is VAT registration required?
✅ Would a Lithuanian UAB be more suitable?

One of the most common mistakes is using a representative office for activities that should be conducted through a branch or UAB.

This may lead to:
❌ Corporate income tax and VAT liabilities.
❌ Restructuring costs.
❌ Accounting and reporting violations.
❌ Direct liability for the foreign parent company.

A branch is not a separate legal entity. The parent company remains responsible for its debts, contracts, taxes and employment claims.

A UAB is a separate legal entity and generally provides stronger liability protection.

📌 Registration usually requires parent company documents, a corporate resolution, appointment of a manager, a Lithuanian address, certified translations and, where applicable, apostille or legalisation.

At Company in Lithuania UAB, we assist with:

✔ Choosing the correct legal structure.
✔ Preparing registration documents.
✔ Translations and legalisation.
✔ Registered office services.
✔ Notarial and registry procedures.
✔ Tax, VAT, accounting and payroll registration.

📩 Contact our team if your company plans to establish a presence in Lithuania.

14/07/2026

Selling Goods Across the EU Through a Lithuanian Company 🇱🇹🇪🇺

Many business owners believe that Lithuanian VAT automatically applies to every EU sale made by a Lithuanian company.

Unfortunately, cross-border trade is not that simple.

VAT treatment depends on:
✅ Whether the buyer is a business or consumer.
✅ Whether the buyer has a valid EU VAT number.
✅ Where the goods are stored and shipped from.
✅ Where the customer is located.
✅ Whether the goods are imported into the EU.

For B2B sales, 0% VAT may apply when goods are shipped from Lithuania to a VAT-registered company in another EU country. The buyer’s VAT number must be verified through VIES, and the seller must retain proper transport and delivery documents.

For B2C sales, the EU-wide distance-selling threshold is €10,000. Once exceeded, VAT is generally charged at the rate of the customer’s country. The Union OSS allows qualifying sales to be reported through one quarterly return in Lithuania.

However, OSS does not remove every foreign VAT obligation.

If goods are stored in Poland, Germany, France or another EU country, local VAT registration may still be required.

Common mistakes include:
❌ Charging Lithuanian VAT on all EU sales.
❌ Applying 0% VAT without a valid VAT number.
❌ Missing transport documents.
❌ Ignoring the €10,000 threshold.
❌ Using OSS for sales it does not cover.
❌ Storing goods abroad without local VAT registration.
❌ Importing goods without an EORI number.

📌 VAT, logistics and reporting should be structured before the first shipment.

At Company in Lithuania UAB, we assist with:
✔ VAT and EORI registration.
✔ OSS and IOSS registration.
✔ Cross-border VAT compliance.
✔ Intrastat and EC Sales List reporting.
✔ Marketplace accounting.
✔ Foreign VAT registration coordination.

📩 Contact our team if you plan to sell goods across the EU through a Lithuanian company.

10/07/2026

Can a Lithuanian Company Hire Employees Abroad? 🌍🇱🇹

Many business owners believe that if their company is registered in Lithuania, Lithuanian employment rules automatically apply to everyone they hire.

Unfortunately, international hiring is rarely that simple.

In most cases, the country where the employee actually works determines which employment laws, payroll obligations, social security contributions, and tax rules apply.

Before hiring an employee abroad, every Lithuanian company should consider:

✅ Which country's employment law applies?
✅ Where should payroll taxes and social security contributions be paid?
✅ Does the company need to register as an employer in another country?
✅ Should the worker be hired directly, through an Employer of Record (EOR), or as an independent contractor?
✅ Could the employee create a Permanent Establishment (PE) and trigger corporate tax obligations abroad?

One of the most common mistakes companies make is treating a full-time worker as an independent contractor.

This can result in:

❌ Additional payroll taxes.
❌ Social security liabilities.
❌ Financial penalties.
❌ Labour law claims.
❌ Compliance investigations.
❌ Unexpected corporate tax exposure in another country.

📌 Every country has its own employment, tax and social security rules. Choosing the right hiring model before signing the contract can save your business significant costs and legal risks in the future.

At Company in Lithuania UAB, we help international businesses with:

✔ International employment consulting.
✔ Payroll and HR compliance.
✔ Employer of Record (EOR) solutions.
✔ Employment and contractor agreements.
✔ Tax advisory for cross-border hiring.
✔ Permanent Establishment (PE) risk assessment.

📩 Contact our team if you are planning to hire employees outside Lithuania and want to do it in a legally compliant and tax-efficient way.

07/07/2026

Accounting Deadlines in Lithuania: Is Your Company Ready for Every Reporting Deadline? 📅🇱🇹**

Many foreign entrepreneurs believe that if their Lithuanian UAB has no business activity or employees, they have nothing to report.

Unfortunately, that's one of the most common compliance mistakes in Lithuania.

A company's reporting obligations are linked to its existence—not to its turnover.

Here are the key deadlines every business owner should know:

📅 **15th of each month** – payroll tax and social security reporting (if you have employees).

📅 **25th of each month** – VAT return and VAT payment (for VAT-registered companies).

📅 **15 June** – annual Corporate Income Tax (PLN204) return and final corporate income tax payment.

📅 **Annual financial statements** – must generally be prepared and filed every year, even if the company had little or no business activity.

Missing these deadlines can lead to:

❌ Late payment interest.
❌ Administrative fines.
❌ Public non-compliance records.
❌ Banking and licensing difficulties.
❌ Problems with business partners and government authorities.
❌ In serious cases, compulsory company liquidation.

📌 One of the biggest mistakes foreign business owners make is assuming that an inactive company has no reporting obligations.

In reality, even companies without turnover may still be required to prepare annual financial statements and meet statutory filing requirements.

The best way to avoid penalties is to maintain accurate accounting throughout the year and monitor every compliance deadline before it arrives.

At **Company in Lithuania UAB**, we help foreign entrepreneurs with:

✔ Bookkeeping and accounting.
✔ Annual financial statements.
✔ VAT compliance.
✔ Payroll administration.
✔ Corporate income tax reporting.
✔ Communication with VMI, Sodra and the Centre of Registers.

📩 Contact our team if you would like to ensure your Lithuanian company never misses an important reporting deadline.

03/07/2026

Business Expenses in Lithuania: Are You Deducting Everything You Legally Can? 💼🇱🇹**

Many foreign business owners assume that if an expense is paid from the company's bank account, it automatically reduces corporate income tax.

Unfortunately, that's not how Lithuanian tax law works.

To be deductible, every business expense must meet **three essential conditions**:

✅ It must be directly connected to your business activity.
✅ It must be economically justified.
✅ It must be supported by proper documentation.

If even one of these requirements is missing, the expense may be rejected during a VMI tax audit.

Some of the most common mistakes made by foreign entrepreneurs include:

❌ Paying personal expenses through the company.
❌ Missing VAT invoices or supporting documents.
❌ Claiming private travel as business travel.
❌ Deducting fixed assets immediately instead of depreciating them.
❌ Mixing personal and company finances.

These errors can result in additional taxes, interest, and financial penalties.

📌 On the other hand, many companies fail to take advantage of valuable tax-saving opportunities.

Depending on your business, Lithuania offers incentives such as:

✔ Deductible employee salaries and business travel.
✔ Marketing and advertising expenses.
✔ Professional services and accounting fees.
✔ IT equipment and software subscriptions.
✔ Enhanced tax deductions for qualifying R&D activities.
✔ Accelerated depreciation for certain investments.

Proper accounting is not just about compliance—it can significantly reduce your company's tax burden while protecting you during future tax inspections.

At **Company in Lithuania UAB**, we help foreign entrepreneurs correctly classify business expenses, maintain compliant accounting records, and prepare for VMI tax audits.

📩 Contact our team if you would like to ensure your Lithuanian company claims every deduction it is legally entitled to.

02/07/2026

Board Member Liability in Lithuania: What Every Foreign Director Should Know

Many foreign entrepreneurs believe that registering a Lithuanian UAB protects them from personal liability.

It doesn't.

📌 Limited liability protects **shareholders** — not the **company director**.

If you manage a Lithuanian company, you may be held personally liable for losses caused by negligence, breach of legal duties, tax violations, or improper management.

A director's main responsibilities include:
✅ acting in the company's best interests;
✅ making informed business decisions;
✅ supervising accounting and tax compliance;
✅ avoiding conflicts of interest;
✅ maintaining proper corporate documentation.

⚠️ One of the biggest mistakes foreign directors make is assuming that hiring an accountant transfers responsibility for tax reporting.

It does not.

The director remains legally responsible for ensuring that VAT returns, corporate tax declarations, payroll reporting, and annual financial statements are submitted correctly and on time.

Another common mistake is continuing to operate a company that is already insolvent. This may expose the director to personal liability towards creditors.

📌 Lithuanian law also protects directors through the **Business Judgment Rule**. If decisions are made in good faith, based on sufficient information, and without conflicts of interest, directors are generally protected even if the business outcome is unsuccessful.

The best way to reduce personal risk is to:
✔ document important management decisions;
✔ monitor the company's financial position;
✔ supervise accounting and tax compliance;
✔ disclose potential conflicts of interest;
✔ seek professional legal advice when necessary.

📩 **Company in Lithuania UAB** helps foreign entrepreneurs with corporate governance, compliance, accounting, tax reporting, and legal support, helping directors meet Lithuanian legal requirements and reduce personal liability risks.

01/07/2026

Increasing or Reducing Share Capital in a Lithuanian UAB: What Foreign Business Owners Should Know

Many entrepreneurs believe that changing a company's share capital is simply an accounting adjustment.

In reality, it is a regulated legal procedure. A shareholders' resolution, amendments to the Articles of Association, and registration with the Centre of Registers (JAR) are mandatory. Until registration is completed, the change has **no legal effect**.

A company may increase its share capital to:
✅ attract new investors;
✅ strengthen its financial position;
✅ meet licensing requirements;
✅ convert shareholder loans into equity;
✅ support business expansion.

A capital reduction may be used to:
✔ return excess capital to shareholders;
✔ cover accumulated losses;
✔ prepare the company for restructuring.

📌 Share capital may be increased through additional shareholder contributions, new shares, retained earnings, or debt capitalisation.

Before making any changes, it is important to:
✔ choose the appropriate method;
✔ approve a shareholders' resolution;
✔ amend the Articles of Association;
✔ register the changes with JAR;
✔ update the shareholder register and accounting records.

⚠️ One of the most common mistakes is signing the shareholders' resolution but failing to register the amended Articles of Association. Without JAR registration, the capital change is **not legally valid**.

Another frequent mistake is overlooking the tax implications of retained earnings capitalisation, shareholder loan conversions, or capital reductions.

In many cases, the entire procedure can be completed remotely. A standard capital increase usually takes **1–2 weeks**, while a capital reduction requires additional time because of mandatory creditor protection rules.

📩 **Company in Lithuania UAB** assists foreign entrepreneurs with share capital increases and reductions, preparation of legal documents, JAR registration, and full corporate compliance.

30/06/2026

Changing Shareholders in a Lithuanian UAB: What Foreign Investors Should Know

Many business owners believe that changing shareholders is as simple as signing a share purchase agreement.

In reality, Lithuanian law requires several mandatory legal steps. Missing even one of them may lead to compliance issues, banking delays or future disputes.

A shareholder change may happen when:
✅ selling a business;
✅ bringing in a new investor;
✅ transferring shares to another person or company;
✅ restructuring a corporate group;
✅ gifting or inheriting shares.

📌 Foreign individuals and foreign companies can own 100% of a Lithuanian UAB. There are no nationality or residency restrictions.

Before completing the transfer, it is important to:
✔ review the Articles of Association for transfer restrictions and pre-emption rights;
✔ prepare a proper Share Transfer Agreement;
✔ determine whether notarisation is required;
✔ update the company's shareholder register;
✔ register the change with the Centre of Registers (JAR);
✔ update the Beneficial Ownership Register (JADIS), if required;
✔ notify the bank and complete KYC procedures.

⚠️ A common mistake is updating JAR but forgetting JADIS. These are separate legal obligations, and failure to update both may create regulatory and banking problems.

Another costly mistake is buying shares without proper due diligence. Purchasing a company also means taking over its legal obligations, tax position and potential liabilities.

In many cases, the entire shareholder transfer process can be completed remotely and usually takes 1–2 weeks when all documents are prepared correctly.

If you are planning to buy, sell or transfer shares in a Lithuanian UAB, professional legal support can help ensure the transaction is completed efficiently and in full compliance with Lithuanian law.

📩 Company in Lithuania UAB provides comprehensive assistance with shareholder changes, legal documentation, JAR and JADIS filings, due diligence and corporate compliance.

29/06/2026

Changing the Director of a Lithuanian UAB: What Foreign Business Owners Should Know

Changing the director of a Lithuanian UAB involves more than signing a shareholders’ resolution.

The process usually includes:

✅ adopting the shareholders’ decision
✅ obtaining the new director’s consent
✅ preparing employment documents
✅ registering the change with the Centre of Registers
✅ completing Sodra and payroll formalities
✅ updating banks and payment providers
✅ transferring company documents and access

📌 A foreign citizen can serve as the director of a Lithuanian UAB. Lithuanian residence or citizenship is generally not required.

The change must normally be registered with the Lithuanian Register of Legal Entities within **five business days** of the shareholders’ decision.

Common mistakes include:

❌ delaying the register filing
❌ assuming that the shareholders’ resolution is sufficient
❌ forgetting Sodra registration
❌ failing to update the bank separately
❌ leaving the former director’s access active
❌ overlooking A1 social insurance requirements

Registration with the Centre of Registers does not automatically give the new director access to the company’s bank account. Banks and payment institutions usually require a separate KYC update.

A properly organised director change can often be completed within one to two weeks, although bank procedures may take longer.

At **Company in Lithuania UAB**, we assist with:

✔ corporate resolutions and supporting documents
✔ employment documentation
✔ Sodra registration
✔ filing with the Centre of Registers
✔ bank coordination
✔ complete director transition support

📩 Contact our team if you are planning to appoint or replace the director of a Lithuanian UAB.

26/06/2026

**Sworn Translation and Apostille in Lithuania: What Foreign Company Owners Often Overlook**

Many foreign entrepreneurs assume that a Lithuanian company document can be used abroad exactly as it was issued.

This is one of the most common mistakes in international business.

📌 In many cases, Lithuanian corporate documents must first be authenticated with an Apostille and translated by a sworn translator before they will be accepted by foreign banks, authorities, notaries or business partners.

This commonly applies when:
✅ opening a corporate bank account abroad
✅ registering a subsidiary or branch
✅ participating in international tenders
✅ applying for licences
✅ signing documents before a foreign notary
✅ completing cross-border corporate transactions

Many business owners mistakenly believe that:
❌ a standard translation is sufficient
❌ every country accepts the same certification procedure
❌ documents should be translated before obtaining an Apostille
❌ an Apostille is required in every country

Incorrectly prepared documents may lead to:
❌ rejected applications
❌ costly delays
❌ repeated notarisation and translation
❌ additional legal expenses
❌ postponed international transactions

Preparing documents correctly is more than an administrative formality.

Each country and institution may have different requirements regarding Apostilles, sworn translations, notarisation or consular legalisation. Understanding these requirements before submitting documents helps avoid unnecessary delays and ensures your documents are accepted the first time.

At **Company in Lithuania UAB**, we assist foreign entrepreneurs with:
✔ obtaining Lithuanian company documents
✔ Apostille services
✔ sworn translations
✔ notarisation where required
✔ complete preparation of documents for international use

📩 Contact our team if you need Lithuanian company documents prepared correctly for use anywhere in the world.

Company in Lithuania UAB

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Monday	09:00 - 17:00
Tuesday	09:00 - 17:00
Wednesday	09:00 - 17:00
Thursday	09:00 - 17:00
Friday	09:00 - 17:00