Obligations / Lithuania

What a company files in Lithuania [LT]

Every entry below is the rule as Lithuania publishes it. It is a reference, not a calendar: where a deadline runs from something only you know, this page says so instead of showing a date.

A template, not your deadline

This is the rule as published by the registry, checked against the primary source on the date shown. It is not your filing date. Where a deadline runs from incorporation, from a fiscal year the company itself elects, or from an event only you know about, no date can be derived here at all — the figure you see is the formula, not the answer. Extensions, transitional regimes and entity-specific exemptions are not reflected. Confirm with the registry before you rely on a date.

How the financial year is set — Derived from another date

No provision fixing the Lithuanian financial year could be read from a primary publisher for this record, so the financial year is not asserted here to be statutory. What the primary material does show is that both legs of the reporting deadline run from dates the company itself holds: the ordinary general meeting of shareholders is held «ne vėliau kaip per 4 mėnesius» after the end of the financial year (Law on Companies Article 24(1)), and reporting documents are filed with the manager of the Register of Legal Entities «per trisdešimt dienų nuo jų patvirtinimo» (Civil Code Article 2.66(3)). The financial year end and the approval date are therefore treated as dates the user must supply, and no deadline in this record is shown as a calendar number.

Ministry of Finance of the Republic of Lithuania — explanatory memorandum (Aiškinamasis raštas) to the draft Law on Reporting by Undertakings and Groups of Undertakings and related bills, published in the Seimas register of legal acts; footnote 12 cites Civil Code Article 2.66(3), «subjektai atskaitomybės dokumentus JAR tvarkytojui teikia kiekvienais metais per trisdešimt dienų nuo jų patvirtinimo», and Law on Companies Article 24(1) on the ordinary general meeting of shareholders being held no later than four months after the end of the financial year. Coordinated by the Reporting, Audit, Property Valuation and Insolvency Policy Department of the Ministry of Finance. The operative texts of Civil Code Article 2.66 and of the Law on Reporting by Undertakings and Groups of Undertakings No XIV-2811 Article 36 were not read: the Centre of Registers pages and e-tar.lt returned errors, and the published PDF of the Law stops before Article 32 · checked 2026-10-28

Annual financial statements set to the Register of Legal Entities

Formula, not a date
Filed to
Manager of the Register of Legal Entities — the State Enterprise Centre of Registers (VĮ Registrų centras), created by the Government in 1997 and whose owner's rights are exercised by the Ministry of Justice of Lithuania — filed electronically through the Centre of Registers self-service
Who it applies to
Only registered foreign entities
The deadline has two legs and neither of them is a calendar date. The reporting documents are filed with the manager of the Register of Legal Entities «per trisdešimt dienų nuo jų patvirtinimo» — within thirty days of their approval — and the approval itself has its own outer limit: the ordinary general meeting of shareholders of a company must be held no later than four months after the end of the financial year. The thirty days therefore run from a date the company sets within that window, which is why this record carries an event deadline rather than a number of months from the financial year end. A separate five-month deadline counted from the end of the financial year appears in the same ministerial memorandum, but for undertakings subject to mandatory sustainability reporting, filing together with the audit report and the assurance report, and a twelve-month deadline for sustainability reports of subsidiaries and third-country undertakings; those are different obligations and are not merged into this one. Which entity forms are covered, and whether a branch of a foreign company is on a different clock, could not be read from the register's own pages and is not asserted here.
Deadline
Counted from an event, not from the calendar.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
No penalty amount for late filing could be read from a primary publisher for this record. The Centre of Registers pages that describe the filing procedure and its deadlines returned errors on every attempt, and the sanction itself sits in the Code of Administrative Offences, whose text was not read. The numeric fields are therefore left empty rather than filled with a plausible figure.
Proof of filing
The annual financial statements set submitted for the financial year through the Centre of Registers self-service, together with the register's electronic confirmation of receipt; once accepted, the set is part of the entity's file in the Register of Legal Entities.
Primary source: Ministry of Finance of the Republic of Lithuania — explanatory memorandum (Aiškinamasis raštas) to the draft Law on Reporting by Undertakings and Groups of Undertakings and related bills, published in the Seimas register of legal acts. Footnote 12: «subjektai atskaitomybės dokumentus JAR tvarkytojui teikia kiekvienais metais per trisdešimt dienų nuo jų patvirtinimo», citing Civil Code Article 2.66(3), and Law on Companies Article 24(1) on the ordinary general meeting of shareholders being held no later than four months after the end of the financial year. Section 4.1.1.8, on draft Article 37(1): «…teikia Juridinių asmenų registro tvarkytojui per 5 mėnesius», for undertakings subject to mandatory sustainability reporting, filed together with the audit report and the assurance report. Sections 4.1.1.2(4) and 4.1.1.3: «…pateikia Juridinių asmenų registro tvarkytojui per 12 mėnesių nuo finansinių metų…» for sustainability reports of subsidiaries and third-country undertakings. The operative texts of Civil Code Article 2.66 and of Law No XIV-2811 Article 36 were not read: the Centre of Registers pages and e-tar.lt returned errors, and the published PDF of Law No XIV-2811 stops before Article 32
checked 2026-10-28 · Rechecked every 24 months

Statutory audit of the annual financial statements

Formula, not a date
Filed to
Not a filing to an authority: the audit is carried out by an audit firm or an auditor under the Law on the Audit of Financial Statements and Other Assurance Services, and the Ministry of Finance of Lithuania publishes the conditions under which it is mandatory
Who it applies to
Only above a threshold — turnover > 4,500,000 EUR
The threshold field carries only one of three indicators, and the rule is a two-of-three rule: the audit is mandatory where, on the last day of the financial year, at least two of the three are exceeded — net sales revenue during the financial year 4,500,000 euros, value of assets shown in the balance sheet 2,500,000 euros, average annual number of employees 50. There is a second, independent condition: funding from the state and/or municipal budgets and/or support received or used during the financial year exceeding 500,000 euros. Entity type alone can also trigger the audit, whatever the figures: public-interest entities; state and municipal enterprises that are not public-interest entities; public limited companies (akcinės bendrovės); private limited companies (uždarosios akcinės bendrovės) whose shareholder is the State and/or a municipality; and undertakings preparing consolidated financial statements, where the consolidated statements must be audited. The ministry page gives no article numbers for any of this.
Deadline
Counted from an event, not from the calendar.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
The ministry page that publishes the conditions for a mandatory audit publishes no sanction and no amount for failing to have one carried out. The numeric fields are left empty rather than filled with a plausible figure.
Proof of filing
The auditor's report (audito išvada) on the annual financial statements of the financial year, issued by the audit firm or the auditor that carried out the audit.
Primary source: Ministry of Finance of the Republic of Lithuania — Finansinių ataskaitų auditas: an audit of financial statements is mandatory where at least two of three indicators are exceeded on the last day of the financial year — net sales revenue during the financial year 4,500,000 euros, value of assets shown in the balance sheet 2,500,000 euros, average annual number of employees 50 — or where funding from the state and/or municipal budgets and/or support received or used during the financial year exceeds 500,000 euros; mandatory by entity type in public-interest entities, in state and municipal enterprises that are not public-interest entities, in public limited companies, in private limited companies whose shareholder is the State and/or a municipality, and for undertakings preparing consolidated financial statements («Konsoliduotąsias finansines ataskaitas sudarančiose įmonėse turi būti atliktas»). The page names the Law on the Audit of Financial Statements and Other Assurance Services and Regulation (EU) No 537/2014 and gives no article numbers. Page updated 2026-05-22
checked 2026-10-28 · Rechecked every 12 months

Beneficial owner data in the JANGIS subsystem of the Register of Legal Entities

Formula, not a date
Filed to
Manager of the Register of Legal Entities — the State Enterprise Centre of Registers — through JANGIS, the beneficial owners sub-system of JADIS, with data submitted in the Self Service of the Centre of Registers
Who it applies to
Only registered foreign entities
The register states the obligation broadly: «The Law provides for an obligation of all legal entities incorporated in the Republic of Lithuania» to hold and submit beneficial owner data, and excludes legal entities whose sole participant is the State or a municipality. The data are submitted by the management body of the legal entity, by another person provided for in laws and incorporation instruments, or by a natural person authorised on behalf of the legal entity to provide documents, and that body or person «is responsible for correctness and accuracy of the provided data». No submission deadline is published on the register's page — neither a period after incorporation nor a period after the data change — so no number is recorded here and the deadline is carried as an event the user must date. The accuracy duty makes this a standing obligation rather than an annual one: it is triggered by a change in the beneficial owner data, not by the calendar.
Deadline
Counted from an event, not from the calendar.
No date can be derived here. This deadline runs from something this page does not know — the financial year the company itself elects, or an event only you can date. What is published is the rule, not the day.
If missed
The register's page states who is responsible for the correctness and accuracy of the data but publishes no sanction and no amount. The numeric fields are left empty rather than filled with a plausible figure.
Proof of filing
The beneficial owner data recorded in JANGIS for the legal entity, together with the Centre of Registers' confirmation of the submission made in its Self Service.
Primary source: State Enterprise Centre of Registers — JADIS sub-system of beneficial owners (JANGIS): «The Law provides for an obligation of all legal entities incorporated in the Republic of Lithuania», excluding legal entities whose sole participant is the State or a municipality; data are submitted through the Self Service of the Centre of Registers by the «Management body of legal entity», an «Other person provided for in laws and incorporation instruments» or a «Natural person authorised on behalf of legal entity to provide documents», and that body or person «is responsible for correctness and accuracy of the provided data». The page names the Law on the Prevention of Money Laundering and Terrorist Financing and Directive (EU) 2015/849, gives no article numbers, publishes no submission deadline and no penalty amount, and shows no update date
checked 2026-10-28 · Rechecked every 24 months
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