For foreign founders · Companies

Accounting for foreign-owned companies in Lithuania

A foreign-owned Lithuanian company has the same obligations as any local one — but the founders often can't read the letters or the deadlines. Here's what compliance looks like and how we run it in clear English with contractual guarantees.

Updated: 2026-07-11

Your compliance obligations

Choosing UAB or MB

Most small foreign-owned businesses use a UAB (private limited company) or an MB (small partnership). Both have limited liability; the UAB needs share capital and a more formal structure, the MB does not. We advise on the right form and handle the accounting either way.

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FAQ

The same as any Lithuanian company: full bookkeeping, VAT (once over 45 000 €), payroll if you employ, corporate income tax and annual financial statements filed to the Registrų centras.

Both give limited liability. A UAB needs share capital and a more formal structure; an MB does not and is simpler. The best choice depends on investors, capital and growth plans.

Yes — accounting runs by email and a shared archive, with an English monthly summary and a booking slot whenever you want to talk to a person.

Related: Accounting in Lithuania (EN) · Accounting for e-residents · Taxes in Lithuania 2026