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Start-ups - Lithuania

Updated 10/2010

Legal requirements

Legal forms of legal entities

Private legal entities that may be registered in the Register and their legal regulation:                

  • public limited liability companies;
  • private limited liability companies;
  • agricultural companies;
  • cooperative societies (cooperatives);
  • general and limited partnerships;
  • individual enterprises;
  • credit unions and other credit institutions;
  • professional partnerships of advocates;
  • European economic interest groupings;
  • European companies;
  • European cooperative societies.
  • Law on Companies of the Republic of Lithuania lietuvių
  • Law on Agricultural Companies lietuvių
  • Law on Cooperative Societies (Cooperatives) lietuvių
  • Law on Partnerships lietuvių
  • Law on Individual Enterprises lietuvių
  • Law on the Central Credit Union lietuvių
  • Law on the Bar lietuvių
  • Law on the European Economic Interest Grouping lietuvių
  • Law on European Companies lietuvių
  • Law on European Cooperative Societies lietuvių

To succeed, a new business needs a sound commercial strategy and secure financing.

Some standard requirements to be completed when setting up a business are the same as when opening a branch.

Administrative procedures

One-stop shop system

There is currently an option to submit the documents electronically (online) to add temporarily the name of the legal entity to the Register of Legal Entities and to register individual enterprise in accordance with the approved exemplary documents.

In the near future it will be possible to register electronically a private limited liability company with single shareholder in accordance with the exemplary documents.

Documents and data about objects of the Register, which are indicated in the Rules of the Register of Legal Entities, shall be submitted to the Manager of the Register by providers of such documents and data as indicated in the Rules.                

  • Rules of the Register of Legal Entities lietuvių

Registering a legal entity

The State Enterprise Centre of Registers is the Register management establishment (Manager of the Register) that ensures the implementation of Register management functions in registering the legal entities.                

Information about registering private legal entities in the Register of Legal Entities:                

  • public limited liability companies lietuvių
  • private limited liability companies lietuvių
  • agricultural companies lietuvių
  • cooperative societies (cooperatives) lietuvių
  • general and limited partnerships lietuvių
  • Registering a new legal entity lietuvių
  • credit unions and other credit institutions lietuvių
  • professional partnerships of advocates lietuvių
  • European economic interest groupings
  • European companies
  • European cooperative societies
  • Request forms of the Register of Legal Entities lietuvių Online government service

In accordance with the Rules of the Register of Legal Entities,                     documents and data about objects of the Register may be submitted to the Manager of the Register:                

  • by the promoters of the legal entity being created;
  • by the governing body of a legal entity, if not foreseen otherwise by law or in the founding documents of the legal entity;
  • in the case of branches and representative offices of foreign legal entities or other organisations - by the governing body if not foreseen otherwise by law or in the founding documents;
  • in the case of traditional Lithuanian religious communities, associations and centres, as well as legal entities founded by them to realize the objectives of the same religion, when traditional Lithuanian religious communities, associations and centres, as well as legal entities, their branches and representative offices, founded by them for the realization of the objectives of the same religion, are being registered in the Register, when their data are being changed or when they are being removed from the register - by the Ministry of Justice;
  • in the case of legal entities that are in bankruptcy or bankrupt - by the administrator (chairman of the liquidation commission);
  • in the case of legal entities under restructuring - by the governing body or the administrator if one has been appointed;
  • by the liquidator (chairman of the liquidation commission) of a legal entity if not foreseen otherwise by law or in the founding documents.

If document and data providers are acting through a representative, documents confirming authorisation to represent must be provided to the Manager of the Register along with the documents.                

Upon receiving the documents indicated in the Rules, the Manager of the Register verifies whether there are any obstacles to registering the object of the Register, founding documents or the Register data within                     3 business days.                

If there are no obstacles, the Manager of the Register makes a decision, and registers the object of the Register, the founding documents, and the Register data, otherwise the Manager of the Register informs the provider of the documents and data and sets a term to address the deficiencies.                

If deficiencies are not eliminated or corrected documents are not submitted over the set period of time, the Manager of the Register takes the decision to refuse to register or to deregister an object of the Register, to register amended founding documents of a legal entity, and to register Register data or changes thereof.                

After registering a legal entity, branch or representative office, the Manager of the Register shall issue an extract from the Register of Legal Entities.

Registration/deregistration of taxpayers and policyholders from the Register of Taxpayers

Registration/deregistration of taxpayers from the Register of Taxpayers is regulated by the Rules of the Register of Taxpayers, approved

  • by the Resolution No. 1059 of 6 September 2000 of the Government of the Republic of Lithuania on the Establishment of the Register of Taxpayers and Approval of its Rules and other legal acts. lietuvių

Regulation of the registration/deregistration of the payers of social security contributions - policyholders - is defined in the rules of the budget formation and implementation of the Republic of Lithuania State Social Insurance Fund, approved

  • by the Resolution No. 647 of Lithuania of 14 June 2005 of the Government of the Republic on the Approval of the Regulations for the Forming of the Budget of the Republic of Lithuania State Social Insurance Fund and its Implementation, Chapter VI. lietuvių

Registration of foreign persons

Entities starting operations in Lithuania must register in the Register of Taxpayers by filling out the Form FR0227 for a foreign legal entity's request to be registered in the Register of Taxpayers/to be withdrawn from the Register of Taxpayers. Entities registered in the Register of Taxpayers receive taxpayer identification number that forms the basis for the VAT code.

Entities from a territory beyond the territory of the European Communities shall be registered as VAT payers through their subdivision in Lithuania or, if they do not have such subdivisions, through a fiscal agent appointed in the Republic of Lithuania.                

The requirement to appoint a fiscal agent is not applicable to entities of EU Member States. Such entities may be registered as VAT payers directly, i.e. they (or their authorised persons) have to contact a County State Tax Inspectorate (hereinafter 'CSTI') and register as VAT payers.                 

Entities from EU Member States and legal entities established beyond the territory of the European Communities who wish to register as VAT payers must fill out Form FR0388 for a legal entity's request to be registered in the Register of Value Added Tax Payers/to be withdrawn from the Register of Value Added Tax Payers, while natural persons must fill out Form FR0389 for a natural person's request to be registered in the Register of Value Added Tax Payers/to be withdrawn from the Register of Value Added Tax Payers.                

  • State Tax Inspectorate lietuvių

Resources

Check also the legislation on this topic in:

  • References

    Legal texts

    • Law of the Republic of Lithuania on the Approval, Coming into Effect and Implementation of the Civil Code, 18 July 2000, No. VIII-1864 (Official Gazette, 2000, No. 74) lietuvių
    • Law of the Republic of Lithuania on European Cooperative Societies, 15 June 2006, No X-696 (Official Gazette, 2006, No. 73-2764) lietuvių
    • Law of the Republic of Lithuania on European Companies, 29 April 2004, No IX-2199 (Official Gazette, 2004, No. 78-2710) lietuvių
    • Law of the Republic of Lithuania on the Bar, 18 March 2004, No.IX-2066 (Official Gazette, 2004, No. 50-16) lietuvių
    • Law of the Republic of Lithuania on the European Economic Interest Grouping, 22 December 2003, No. IX-1939 (Official Gazette, 2004, No. 4-43) lietuvių
    • Law of the Republic of Lithuania on Individual Enterprises, 6 November 2003, No. IX-1805 (Official Gazette, 2003, No. 112-4991) lietuvių
    • Law of the Republic of Lithuania on Partnerships, 6 November 2003, No. IX-1804 (Official Gazette, 2003, No. 112-4990) lietuvių
    • Law of the Republic of Lithuania on the Register of Legal Entities, 12 June 2001, No. IX-368 (Official Gazette, 2001, No. 55-1940) lietuvių
    • Law of the Republic of Lithuania on Agricultural Companies, 17 May 2001, No. IX-330 (Official Gazette, 2001, No. 45-1574) lietuvių
    • Law of the Republic of Lithuania on Companies, 13 July 2000, No. VIII-1835 (Official Gazette, 2000, No. 64-1914) lietuvių
    • Law of the Republic of Lithuania on the Central Credit Union, 18 May 2000, No. VIII-1682 (Official Gazette, 2000, No. 45-1288) lietuvių
    • Law of the Republic of Lithuania on Cooperative Societies (Cooperatives), 1 June 1993, No. I-164 (Official Gazette, 1993, No. 20-488) lietuvių
    • Resolution No. 295 of 21 March 2007 of the Government of the Republic of Lithuania on the Approval of the Rates of Payment to the State Enterprise Centre of Registers for the Registration of Legal Entities, Branches or Representative Offices, and for Registration of Changes in Data (Official Gazette, 2007, No. 37-1368) lietuvių
    • Resolution No. 1407 of 12 November 2003 of the Government of the Republic of Lithuania on the Establishment of the Register of Legal Entities and the Approval of the Rules of the Register of Legal Entities (Official Gazette, 2003, No. 107-4810) lietuvių
    • Order No. 1R-503 of 3 December 2007 of the Minister of Justice of the Republic of Lithuania on the Approval of the Regulations for the Management of the Register of Legal Entities (Official Gazette, 2007, No. 128-5230) lietuvių
    • Order No. 1R-204 of 1 July 2006 of the Minister of Justice of the Republic of Lithuania on the Approval of the Request, Notification and Other Forms for Submission to the Manager of the Register of Legal Entities (Official Gazette, 2006, No. 79-3120) lietuvių
    • Resolution No. 1059 of 6 September 2000 of the Government of the Republic of Lithuania on the Establishment of the Register of Taxpayers and Approval of its Rules (Official Gazette, 2000, No. 77-2333; 2004, No. 146-5304) lietuvių
    • Resolution No. 647 of 14 June 2005 of the Government of the Republic of Lithuania on the Approval of the Regulations for the Forming of the Budget of the Republic of Lithuania State Social Insurance Fund and its Implementation (Official Gazette, 2005, No. 75-2725) lietuvių

    Key documents

    • Request and notification forms of the Register of Legal Entities lietuvių

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Further help

Centre of Registers Consulting Service provides information over the telephone to natural persons and legal entities about the services provided by the State Enterprise Centre of Registers and about the procedures for the provision of these services, and implements the one-stop shop principle in order to answer clients' questions as comprehensively as possible.

  • Centre of Registers Consulting Service lietuvių

Department of the Register of Legal Entities of the State Enterprise Centre of Registers provides information regarding legal questions and questions about registration of legal entities.                

Division of Consulting and Supervision                  

Tel.: (8 5) 268 8385; (8 5) 268 8384

Legal Division                 

Tel.: (8 5) 268 8386; (8 5) 268 8340

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