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Company Formation in Lithuania (UAB)
Creating a company in Lithuania is attracting more and more entrepreneurs thanks to a reliable European framework, and fast procedures.
*Official registration fees and government taxes included
Why Choose Lithuania?
- Accessible UAB structure: minimum share capital €2,500 (at least 25% paid up at incorporation); one or more shareholders, resident or non-resident.
- Modern & remote procedures: incorporation possible without travel, 100% foreign ownership permitted, remote management (notary/power of attorney, local electronic signature).
- Clear corporate tax: standard CIT 16% from January 1, 2025 (15% previously); reduced rate for small companies under conditions (5% → 6% from 2025).
- Clear VAT (PVM): standard rate 21%, reduced rates 9% and 5% depending on activities.
- National VAT threshold: €45,000 (residents); no threshold for non-residents (proposed changes to €60,000 in 2026).
- Strong banks and fintechs: ecosystem dominated by SEB and Swedbank; presence of Revolut Bank and Luminor; mature banking market in the EU—we manage banking introductions to local or European solutions.
Our turnkey service
Scoping consultation (excluding tax and legal)
- Choice of UAB form, verification of name availability and reservation with the register (JAR-5), file preparation (KYC, documents). Vepapu
Incorporation & registration
- Drafting of articles of association, filing, registration with the Register of Legal Entities (JAR), obtaining tax identification number and, if necessary, EU VAT number (PVM).
Share capital & governance
- Support for capital payment (≥ 25% at incorporation), appointment of director/manager, shareholders’ register. Service société
Banking introduction (EU IBAN)
- Banking introductions to local/EU banks and fintechs (e.g. Revolut Business, Wise) according to KYC profile and activity—without speaking of opening, we operate the introduction and follow-up.
Compliance & maintenance
- VAT (PVM) setup, filing obligations, local accounting via French-speaking Lithuanian partners; reminder of economic substance requirements (address, management, resources) adapted to your model.
Lithuania’s strengths (quick overview)
- Legal form: UAB (Private Limited Liability Company) – equivalent to LLC
- Capital: €2,500 minimum, 25% paid up at incorporation Service société
- Shareholding: 1+ shareholder(s), 100% foreign permitted; non-resident management possible Legarithm
- CIT: 16% from 2025 (15% before); small companies: 6% under conditions PwC Tax SummariesKPMG
- VAT (PVM): 21% standard; 9% and 5% reduced Taxually
- VAT threshold: €45,000 (residents); €0 for non-residents; proposed €60,000 in 2026 sme-vat-rules.ec.europa.euvatcalc.comvitallaw.com
- Banks: Market dominated by SEB, Swedbank, presence of Revolut, Luminor (introductions possible) EBFWikipédia
- Indicative timeframe: Incorporation in a few days/weeks depending on files and options (powers of attorney/notary)
Typical use cases
- E-commerce / Amazon FBA: UAB + EU VAT + reverse charge mechanism between taxable persons (art. 194, Dir. 2006/112/EC) for intra-EU services.
- SaaS / agencies / consulting: Multi-currency IBAN via banking introduction, B2B EU invoicing, international contracts.
- EU subsidiary & holding: Operational UAB + EU holding (e.g. NL/MT/LU)—onshore and transparent structuring (excluding tax advice).
- Relocation / cross-border TUP: transfer of a French company to an EU entity with dissolution without liquidation (legal support via partners).
Economic substance: essential
For banking/PSP credibility and VAT compliance, your company must genuinely exist
- address/domiciliation, documented effective management, consistent contracts/invoices, and, depending on activity, offices or resources (internal/outsourced). This sustancia económica avoids reclassifications and secures your flows.
2 990,00 €
HT *No travel required – Registration guaranteed within 48h
Official registration fees and government taxes included
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DiscoverFrequently asked questions
What legal form and capital are required to create a company in Lithuania?
The standard form is the UAB (Uždaroji akcinė bendrovė), functional equivalent of the French SARL: liability limited to contributions and flexible governance.
Verifiable rules:
Minimum legal capital: €2,500 (or equivalent in euros).
At least 25% of capital must be paid up at incorporation; the balance may be paid later according to the articles.
1 or more shareholders possible, 100% non-residents permitted.
Non-resident management possible (no general requirement for resident director).
👉 This structure is particularly used for: e-commerce/Amazon FBA, SaaS, consulting, import-export, EU subsidiary and operational holdings.
What are the actual timeframes and steps to register a UAB?
Indicative timeframe: 5 to 10 days, depending on file completeness and chosen options (notary/powers of attorney).
Key steps:
Name reservation (JAR-5) with the Register of Legal Entities (valid for several months).
Drafting of articles of association and incorporation documents.
Payment of at least 25% of capital into a temporary account.
Electronic filing with the Registrų centras (JAR) and obtaining registration number.
Assignment of tax number and, if requested, EU VAT number (PVM/VIES).
What can extend timeframes:
KYC/AML checks on beneficial owners,
sensitive or regulated activity,
banking requirements related to IBAN introduction.
What taxation applies to a UAB (CIT + VAT)?
Corporate income tax (CIT / Pelno mokestis)
16% from 2025 (15% previously).
Reduced rate of 7% possible for small companies meeting certain staff and turnover criteria (below €300,000/year).
Lithuanian VAT (PVM)
Standard rate: 21%.
Reduced rates: 9% and 5% for certain activities.
Possible assignment of intra-Community VAT number (VIES) for B2B EU operations, e-commerce and import/export.
VAT registration threshold:
€45,000 for residents;
No threshold for non-residents (registration required from the first euro of taxable operations in Lithuania).
Ongoing European discussions for alignment towards €60,000 by 2026 (proposed, not yet in force at the time of latest official publications).
Can you create a UAB 100% remotely and obtain a European IBAN?
Yes for formation.
Registration can be completed entirely remotely via powers of attorney/notary and electronic filings.
No physical presence is legally required to incorporate the UAB.
For banking (determining point in practice):
Service-Societe.com performs a banking introduction to local/EU banks or fintechs (e.g. Revolut Business, Wise, SEB/Swedbank depending on profile).
Opening always depends on KYC/AML and the client’s business model—no outcome can be contractually guaranteed.
On economic substance (essential in practice)
Even if the law does not provide for a “universal minimum substance” for all UABs, banks and the VAT administration frequently require genuine indicators of activity in Lithuania, notably:
professional registered office,
documented effective management,
consistent contracts and invoicing,
depending on activity: offices or internal/outsourced resources.
This substance significantly reduces the risks of banking refusal, PSP blocking (Stripe, marketplaces) and VAT challenge.