- Accounting obligations for a Lithuanian UAB begin at the moment of registration — not at the first invoice, not at the first employee, not at the first revenue.
- Monthly filings are required regardless of trading volume. A zero-activity month still requires declarations. There is no automatic pause.
- The annual report must reach the Centre of Registers by 31 May each year. Missing this deadline triggers administrative penalties and, eventually, compulsory liquidation proceedings.
- The CIT return is due 15 June. Standard rate is 17%; small companies under 10 employees and EUR 300k revenue pay 7%; qualifying new companies pay 0% for two periods.
- VAT-registered companies must also file i.SAF (the monthly invoice ledger) by the 20th — including a nil report for inactive months.
- An audit is mandatory if two of three thresholds are met: EUR 4.5m revenue, EUR 2.5m assets, or 50 employees.
Registering a Lithuanian UAB takes three to seven business days. The compliance that follows lasts for as long as the company exists. Most founders understand the formation side reasonably well. Far fewer have a clear picture of what comes next: which declarations are due, when, to which authority, and what the consequences of missing one actually are. This article gives you that picture, built from the official requirements as they stand in 2026.
Every filing obligation, at a glance
The table below covers all standard obligations for a Lithuanian UAB operating as a calendar-year entity. Conditional obligations — those triggered by registration status or company size — are marked accordingly.
| Deadline | Filing / Obligation | Authority | Frequency |
|---|---|---|---|
| 15th of each month | Payroll withholding declaration (GPM312) | VMI | Monthly |
| 15th of each month | Sodra payroll declaration (social insurance + PIT) | Sodra | Monthly |
| 20th of each month | i.SAF invoice ledger (FR0600) via i.MAS portal | VMI | If VAT-registered |
| 25th of each month | VAT return (PVM100) | VMI | If VAT-registered |
| 30 April | Annual report approved by shareholders' meeting | Internal | Annual |
| 31 May | Annual report filed to Centre of Registers | Juridinis asmenų registras | Annual |
| 15 June | Corporate income tax return (PLN204) + balancing payment | VMI | Annual |
| During tax year | Advance CIT payments (if applicable) | VMI | If above threshold |
Compliance obligations for a Lithuanian UAB begin at registration. Not at the first invoice. Not at the first employee. Not when the company starts generating revenue. From the day the company exists in the Centre of Registers, the accounting clock is running.
A company with zero activity in month one still has month-one declarations to file. A company with zero revenue still has an annual report due on 31 May. There is no automatic grace period and no threshold below which filings are not required.
The filings that land on the 15th every single month
Two monthly filings for VAT-registered companies, both with different deadlines
VMI treats a missing i.SAF submission the same as a missing VAT return. The fact that there were no invoices to report does not excuse the omission. The nil report must be filed by the 20th regardless.
The 31 May deadline and what it covers
| Threshold | Amount / Number |
|---|---|
| Net sales revenue | EUR 4,500,000 |
| Total assets | EUR 2,500,000 |
| Average number of employees | 50 |
Audit is also mandatory if the company received state, municipal, or EU support exceeding EUR 500,000 in the financial year, regardless of size.
Administrative penalties apply from the Centre of Registers. Continued non-compliance can trigger compulsory liquidation proceedings. A UAB that has not filed annual reports for two consecutive years cannot begin voluntary liquidation until all outstanding reports are prepared and submitted — adding cost and delay to what is already a 3–6 month process.
The annual CIT return and the rates that apply in 2026
The applicable rate depends on the company's size profile during the tax year:
A founder who expects to stay below EUR 300,000 in revenue and plans to pay 7% CIT needs to monitor both the revenue and employee headcount thresholds throughout the year. If the company exceeds either threshold during the tax period, the standard 17% rate applies to the full year's taxable profit. This is not a sliding scale. The 7% rate is all-or-nothing based on whether both conditions are met for the entire period.
Inactive does not mean exempt
This is the misunderstanding that causes the most preventable problems for UAB owners who step back from a company without formally suspending or liquidating it. "The company isn't doing anything" is not a compliance status. It is a description. The compliance obligations remain until one of two things happens: the company is formally suspended with VMI approval (activity suspension — veiklos sustabdymas), or the company completes voluntary liquidation and is removed from the register.
Until one of those formal procedures is completed, the following obligations continue for an inactive UAB:
What actually happens when deadlines are missed
Lithuanian tax enforcement is administrative in nature: deadlines trigger penalties automatically, without a warning letter or a courtesy grace period. The practical consequences at each level are:
Monthly accounting services for a Lithuanian UAB from 1Office start from approximately EUR 95 per month. The cost of catch-up accounting — preparing and filing two or three years of missing records, annual reports, and tax returns — routinely exceeds several thousand euros, before penalties. The monthly service is not a cost. It is what prevents the larger cost.
Frequently asked questions about Lithuanian UAB compliance
When is the Lithuanian UAB annual report deadline?
The annual report must be approved by the shareholders' meeting within four months of the financial year end (by 30 April for calendar-year companies) and filed with the Centre of Registers within 30 days of approval — making 31 May the effective outer deadline.
Does a dormant UAB still need to file?
Yes. A Lithuanian UAB with zero activity is still required to file its annual report, CIT return, and where applicable monthly declarations. There is no automatic pause below a revenue threshold. Only a formal VMI-approved activity suspension or completed liquidation removes these obligations.
What CIT rate applies to my UAB in 2026?
Standard rate is 17%. Small companies with fewer than 10 employees and annual revenue under EUR 300,000 pay 7%. Qualifying newly registered small companies pay 0% for their first two tax periods under 2026 rules. Both conditions must be met for the full tax period for the reduced rate to apply.
What is i.SAF and do I have to file a nil report?
i.SAF (form FR0600) is Lithuania's mandatory monthly invoice ledger submitted via the i.MAS portal, due by the 20th of each month for all VAT-registered entities. Yes — a nil report must be filed in months with no invoices. Omitting a nil report is treated the same as omitting the filing entirely.
When is audit mandatory for a Lithuanian UAB?
If the company meets at least two of: net revenue above EUR 4.5 million, total assets above EUR 2.5 million, or average employees above 50. Also mandatory if state or municipal funding received exceeded EUR 500,000 in the year.
What happens if I miss the annual report deadline?
Administrative penalties from the Centre of Registers. If reports are missing for two consecutive years, voluntary liquidation is blocked until all outstanding reports are filed. Persistent non-compliance can lead to compulsory liquidation and potential director personal liability.
Need an accountant who files all of this on time, every month?
1Office Lithuania handles VMI, Sodra, VAT, i.SAF, the annual report, and the CIT return — so nothing falls through the calendar. Monthly accounting from EUR 95/month. In English, for international founders.
About this article
Written and reviewed by the 1Office Lithuania accounting team. All deadlines, rates, and thresholds reflect the requirements applicable to Lithuanian UAB companies under VMI and Centre of Registers guidance as of 2026. Tax rates sourced from 1Office's Lithuania VAT and CIT reference (last updated August 2026) and VMI official guidance.
Published October 2026 · 1Office Lithuania · Vilnius · [email protected]
Sources: VMI (Valstybinė mokesčių inspekcija), official guidance on CIT, VAT, payroll declarations and i.SAF; 1Office Lithuania, Lithuania VAT and CIT rates 2026; 1Office Lithuania, What a Lithuanian UAB actually needs from an accountant; InfoProff, Financial reporting and auditing requirements in Lithuania; RTC Suite, SAF-T in Lithuania; Law on Companies of the Republic of Lithuania.
