Most founders who have researched Lithuania already know the headline facts. Low corporate tax rates. Fast registration. EU market access. 0% CIT for the first two years. Three business days at the Centre of Registers. What they are less clear on are the two practical prerequisites that a foreign founder must have in place before the registration application can even be submitted: a registered legal address in Lithuania and, in most cases, a contact person resident in Lithuania. These are not bureaucratic add-ons. They are mandatory requirements under Lithuanian company law. And for international founders who have been evaluating Lithuania without resolving these two points, they are the reason the decision has not yet been made. This article removes both blockers.
The mandatory prerequisites most guides mention briefly and explain inadequately
Every guide to Lithuanian company formation mentions the registered address requirement. Almost none of them explain clearly what it means in practice for someone who does not live in Lithuania, does not have office premises there, and is trying to understand what they actually need to arrange before they can proceed.
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Registered legal address (buveine)
Every Lithuanian UAB must have a registered legal address at the point of registration. This address is publicly listed in the Register of Legal Entities and is the official address where state authorities, courts, and official correspondence will reach the company. It must be a real physical address in Lithuania, not a PO box and not a foreign address. An international founder who does not own or rent premises in Lithuania cannot satisfy this requirement from their home country. A professional registered address service resolves it immediately.
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Contact person (kontaktinis asmuo)
When a Lithuanian company's registered address is outside Lithuania and its management board is located abroad, the company must appoint a contact person resident in Lithuania. This is the person authorised to receive official documents on behalf of the company from Lithuanian authorities. For the vast majority of international founders managing their Lithuanian UAB remotely, this requirement applies. A contact person who is not correctly registered creates a compliance gap that the Register of Legal Entities will flag during the registration review.
"For most international founders, the hard part is not the decision. It is realising that two specific requirements must be resolved before the application can even be submitted, and not knowing how quickly those requirements can be met."
A Lithuanian registered address is the prerequisite that unlocks everything else
1Office Lithuania's virtual office service in Vilnius provides a professional business address that satisfies the registered address requirement for UAB registration, specifically structured to meet the legal requirements of a Lithuanian company's buveine, including the contact person service where required.
Satisfies the buveine requirement for UAB registration. Publicly listed in the Register of Legal Entities. Accepted by VMI, banks, and business partners.
1Office Lithuania provides a named contact person registered with the Centre of Registers. Official documents from Lithuanian authorities are received and forwarded promptly.
All official correspondence received at the registered address is scanned and forwarded to the company owner by email. Physical forwarding available where needed.
The registered address can be confirmed within one business day. The formation process can begin immediately after.
1Office Lithuania's virtual office resolves both the registered address and contact person requirements, typically within one business day.
The tax advantages that make a Lithuanian UAB worth the registration
Before 2026, access to Lithuania's 0% corporate income tax rate for new companies was conditional on the company having fewer than a specified number of employees. From 1 January 2026, the employee count condition was removed entirely. A newly registered Lithuanian UAB with three employees and 180,000 EUR in revenue now qualifies for 0% CIT in exactly the same way as a solo consulting company with no staff.
The remaining eligibility criteria are: the company must be newly registered, annual revenue must remain below 300,000 EUR during the qualifying periods, and the shareholders cannot collectively hold more than 50% in another qualifying small Lithuanian company. For most international founders registering a new operational company in Lithuania, these conditions are straightforward to meet.
From decision to registered company: what the process looks like for a foreign founder
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1Day 1
Confirm registered address and contact person
Engage 1Office Lithuania's virtual office service. Address confirmed within one business day. Contact person registered where required. Formation can begin immediately.
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2Days 1 to 2
Prepare founding documents
1Office Lithuania prepares the founding agreement or act and the articles of association. These documents must be submitted to the Centre of Registers within six months of approval. The six-month clock starts from the date of approval, not the date of deposit.
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3Days 2 to 5
Deposit share capital
At least 250 EUR must be deposited into a Lithuanian bank or notary escrow account and a confirmation certificate obtained before the registration application can be submitted.
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4Days 3 to 5
Submit registration application
The complete application is submitted to the Centre of Registers. Registration is processed within three business days of a complete submission.
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5Days 5 to 7 total
Registration confirmed. Tax registration follows.
The company receives its legal entity code. 1Office Lithuania then handles VMI and Sodra registration as part of the post-formation setup. The company is operationally ready for invoicing.
The 0% corporate income tax rate applies from the first day of the first tax period after registration. A company registered in August 2026 benefits from 0% on 2026 and 2027 profits. A company registered in January 2027 benefits from 0% on 2027 and 2028 only.
The window for a 2026-registered company to capture two full 0% CIT periods is still open. The registered address and contact person are the only things between most evaluating founders and a registered Lithuanian UAB. Both can be arranged in one business day.
Frequently asked questions
Do I need a registered address to form a company in Lithuania?
Yes. Every Lithuanian UAB must have a registered legal address in Lithuania at the time of registration. International founders who do not have physical premises in Lithuania can use a professional registered address service. 1Office Lithuania provides a Vilnius registered address that satisfies this requirement and is accepted by the Register of Legal Entities, VMI, and Lithuanian banks.
Do I need a contact person for my Lithuanian company?
A contact person resident in Lithuania is required when the company's registered address is outside Lithuania and the entire management board is located abroad. For most foreign founders managing their UAB remotely, this condition applies. 1Office Lithuania provides a contact person service as part of the virtual office package.
What is the 0% corporate income tax rate for new Lithuanian companies?
New small companies in Lithuania qualify for a 0% CIT rate for their first two tax periods. From 1 January 2026, the employee count condition was removed, broadening eligibility. After the 0% period, qualifying small companies with revenue under 300,000 EUR pay 7% CIT. The rate applies from the first day of the first tax period after registration.
How long does it take to register a UAB in Lithuania?
The Centre of Registers processes a complete registration application within three business days. The end-to-end timeline for a foreign founder is typically five to seven business days with 1Office Lithuania managing the process, including founding document preparation and share capital deposit.
What is the minimum share capital for a Lithuanian UAB?
The minimum share capital is 1,000 EUR.
The registered address and contact person are the only things between you and a registered Lithuanian UAB.
1Office Lithuania resolves both within one business day, then handles the complete formation, VMI registration, and ongoing compliance from the same team.
About this article
Written and reviewed by the 1Office Lithuania business advisory team. All legal requirements, registration timelines, and tax provisions reflect current Lithuanian law and Centre of Registers procedures as of August 2026, including the CIT reform changes effective from 1 January 2026.
Published August 2026 · 1Office Lithuania · [email protected]
Sources and references: Lithuanian Law on Companies (Akcinin bendroviu istatymas), registered address and contact person requirements; Centre of Registers (Registru centras) registration procedures and timelines 2026; VMI corporate income tax guidance, 0% startup rate 2026; Lithuanian CIT reform provisions effective 1 January 2026; 1Office Lithuania formation and virtual office service documentation.
