{"id":60707,"date":"2026-07-01T10:20:51","date_gmt":"2026-07-01T10:20:51","guid":{"rendered":"https:\/\/1office.co\/lithuania\/?post_type=product&#038;p=60707"},"modified":"2026-07-13T12:43:58","modified_gmt":"2026-07-13T12:43:58","slug":"voluntary-liquidation-of-a-uab","status":"publish","type":"product","link":"https:\/\/1office.co\/lithuania\/product\/voluntary-liquidation-of-a-uab\/","title":{"rendered":"Voluntary Liquidation of a UAB"},"content":{"rendered":"<div class=\"wpb-content-wrapper\" id=\"wpb-content-root\"><p>[vc_row][vc_column]<div id=\"advanced-tabs-desc-wrap-9010\" class=\"ult_tabs product_tabs\" style=\" \" data-tabsstyle=\"style1\"\n data-titlebg=\"#ffffff\" data-titlecolor=\"#b6b8ba\" data-fullheight=\"off\"\n data-titlehoverbg=\"#ffffff\" data-titlehovercolor=\"#1d1e23\"\n data-rotatetabs=\"0\" data-responsivemode=\"Both\" data-animation=\"Slide\"\ndata-activetitle=\"#1d1e23\" data-activeicon=\"\" data-activebg=\"#ffffff\"  data-respmode=\"Tabs\" data-respwidth=\"400\" data-scroll = \"on\" data-activeindex=\"1\"><ul id=advanced-tabs-wrap-4337 class=\"ult_tabmenu style1 \" style=\"\"><li class=\"ult_tab_li  \" data-iconcolor=\"#74777b\" data-iconhover=\"#ffffff\" style=\"background-color:#ffffff;border-color:transparent;border-width:0px;border-style:solid;border-top-left-radius:8px;\">\n\t\t\t\t\t<a href=\"#1512642751410-8ee0b-c3ff\"  id=\"1512642751410-8ee0b-c3ff\"  style=\"color:#b6b8ba;; padding:15px; \" class=\"ult_a  \">\n\t\t\t\t\t     <span class=\"ult_tab_main Both \">\n\t\t\t\t\t \t\t <span class=\"ult_tab_section\">\n\t\t\t\t\t   \t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-4337 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_tab_display_text ult-responsive\" style=\"font-weight:bold;;\">DESCRIPTION<\/span>\n\t\t\t\t\t   \t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li><li class=\"ult_tab_li  \" data-iconcolor=\"#74777b\" data-iconhover=\"#ffffff\" style=\"background-color:#ffffff;border-color:transparent;border-width:0px;border-style:solid;\">\n\t\t\t\t\t<a href=\"#1783593825897-2-1\"  id=\"1783593825897-2-1\"  style=\"color:#b6b8ba;; padding:15px; \" class=\"ult_a  \">\n\t\t\t\t\t     <span class=\"ult_tab_main Both \">\n\t\t\t\t\t \t\t <span class=\"ult_tab_section\">\n\t\t\t\t\t   \t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-4337 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_tab_display_text ult-responsive\" style=\"font-weight:bold;;\">IMPORTANT INFORMATION<\/span>\n\t\t\t\t\t   \t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li><li class=\"ult_tab_li  \" data-iconcolor=\"#74777b\" data-iconhover=\"#ffffff\" style=\"background-color:#ffffff;border-color:transparent;border-width:0px;border-style:solid;border-top-right-radius:8px;\">\n\t\t\t\t\t<a href=\"#1516974013560-1-1\"  id=\"1516974013560-1-1\"  style=\"color:#b6b8ba;; padding:15px; \" class=\"ult_a  \">\n\t\t\t\t\t     <span class=\"ult_tab_main Both \">\n\t\t\t\t\t \t\t <span class=\"ult_tab_section\">\n\t\t\t\t\t   \t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-4337 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_tab_display_text ult-responsive\" style=\"font-weight:bold;;\">FAQ<\/span>\n\t\t\t\t\t   \t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/li><\/ul><div  data-ultimate-target='#advanced-tabs-desc-wrap-9010 .ult_tabcontent .ult_tab_min_contain  p'  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}' class=\"ult_tabcontent ult-responsive style1\" style=\"color:#74777b;\"><div class=\"ult_tab_min_contain \" >\n\t\t\t<div  class=\"ult_tabitemname\"  >\n\t\t\t\t[vc_column_text css=&#8221;&#8221;]<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"47:1-47:372;1227-1598\"><span style=\"color: #000000;\">Voluntary liquidation is the legally required way to close a UAB in Lithuania. It applies when the shareholders decide to end the company&#8217;s activities while it is still solvent and able to settle its obligations to creditors. The process is carried out under the supervision of an appointed liquidator and must be registered with the State Enterprise Centre of Registers.<\/span><\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"49:1-49:204;1600-1803\"><span style=\"color: #000000;\">Liquidation cannot simply be initiated by stopping activity or leaving a company dormant. An inactive UAB continues to accrue reporting obligations and potential fines until it is formally deregistered. In order to complete your business activities and reduce any risks, we strongly recommend liquidating your UAB compliantly.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>Included in the price:<\/strong><\/span><\/p>\n<ul>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"53:1-53:71;1859-1929\"><span style=\"color: #000000;\">Preparation of the shareholders&#8217; resolution to liquidate the company<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"54:1-54:101;1930-2030\"><span style=\"color: #000000;\">Appointment of the liquidator and registration of the decision with the Register of Legal Entities<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"55:1-55:70;2031-2100\"><span style=\"color: #000000;\">Notification of creditors and publication of the liquidation notice<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"56:1-56:55;2101-2155\"><span style=\"color: #000000;\">Preparation of the interim liquidation balance sheet<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"57:1-57:80;2156-2235\"><span style=\"color: #000000;\">Settlement coordination with creditors and closure of outstanding obligations<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"58:1-58:106;2236-2341\"><span style=\"color: #000000;\">Preparation of the final liquidation balance sheet and distribution of remaining assets to shareholders<\/span><\/li>\n<li data-sourcepos=\"58:1-58:106;2236-2341\"><span style=\"color: #000000;\">VAT payer deregistration with the State Tax Inspectorate (VMI)<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"59:1-59:73;2342-2414\"><span style=\"color: #000000;\">Preparation and submission of the final application for deregistration<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"60:1-60:68;2415-2482\"><span style=\"color: #000000;\">Deregistration of the company from the Register of Legal Entities<\/span><\/li>\n<li data-sourcepos=\"60:1-60:68;2415-2482\"><span style=\"color: #000000;\">State fees<\/span><\/li>\n<\/ul>\n<p>For additional work that may be required and is not included in the price, click on &#8220;Important Information&#8221; tab for more information.<\/p>\n<p><span style=\"color: #000000;\"><strong>Process flow:<\/strong><\/span><\/p>\n<ul>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"84:1-84:84;3708-3791\"><span style=\"color: #000000;\">Shareholders adopt a resolution to liquidate the company and appoint a liquidator<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"85:1-85:91;3792-3882\"><span style=\"color: #000000;\">The liquidator&#8217;s appointment is registered with the State Enterprise Centre of Registers<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"86:1-86:84;3883-3966\"><span style=\"color: #000000;\">Creditors are notified and the liquidation notice is published as required by law<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"87:1-87:99;3967-4065\"><span style=\"color: #000000;\">We prepare the interim liquidation balance sheet reflecting the company&#8217;s assets and liabilities<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"88:1-88:79;4066-4144\"><span style=\"color: #000000;\">Outstanding obligations to creditors, tax authorities, and Sodra are settled<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"89:1-89:114;4145-4258\"><span style=\"color: #000000;\">We prepare the final liquidation balance sheet and confirm distribution of any remaining assets to shareholders<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"90:1-90:86;4259-4344\"><span style=\"color: #000000;\">The final deregistration application is submitted to the Register of Legal Entities<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"91:1-91:61;4345-4405\"><span style=\"color: #000000;\">The company is officially deregistered and ceases to exist<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Timeline:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">The exact timeline and price may vary depending on the case at hand. The liquidation notice must be published in the Register of Legal Entities&#8217; electronic publication at least twice, at least 30 days apart (or once, if all known creditors are additionally notified in writing).<\/span><\/p>\n<p><span style=\"color: #000000;\"> Creditors then have a minimum statutory period of 3 months from the first publication to submit claims. As a result, voluntary liquidation realistically takes <strong>at least 3\u20134 months from start to deregistration<\/strong>, and longer where there are multiple creditors, unresolved liabilities, or outstanding filings.<\/span>[\/vc_column_text]\n\t\t\t<\/div>\n\t\t\t<div  class=\"ult_tabitemname\"  >\n\t\t\t\t[vc_column_text css=&#8221;&#8221;]<span style=\"color: #000000;\"><strong>Quoted separately, based on scope:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Additional accounting work required to bring the company&#8217;s books up to date before liquidation can begin (if not already handled by 1Office)<\/span><\/li>\n<li><span style=\"color: #000000;\">HR\/labor law work related to terminating employment contracts, where the company has staff (see &#8220;Employees&#8221; below)<\/span><\/li>\n<li><span style=\"color: #000000;\">Support during a tax or Sodra audit, if one is opened ahead of deregistration<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Insolvency contingency:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Voluntary liquidation is only available while the company remains solvent. If, at the interim balance sheet stage, it becomes apparent that the company cannot fully settle its obligations to all creditors, the liquidator is legally required to stop the voluntary procedure and file for bankruptcy under the Law on Insolvency of Legal Entities (JAN\u012e) instead. This is a different legal process, with its own timeline and requirements, and is not covered by this service and we will flag this to you as early as possible if it looks likely.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Employees:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">If the company has staff, liquidation triggers termination of all employment contracts, typically under Labor Code Art. 57(1)(3) (termination due to cessation of the employer&#8217;s activities). This carries statutory notice periods and severance obligations, and can materially affect both the timeline and the overall scope of work. HR\/labor law support for this is quoted separately once the number of employees and contract terms are known.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Tax and account closure:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Alongside deregistration from the Register of Legal Entities, the process includes VAT payer deregistration with the State Tax Inspectorate (VMI) and preparation of the company&#8217;s final corporate income tax return. Bank accounts are closed once all obligations are settled. In practice, VMI and Sodra will often carry out a review of the company&#8217;s filings before deregistration is finalised, even where a formal audit isn&#8217;t mandatory in every case so this can add time to the process.<\/span><\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"83:1-83:344;5489-5832\"><span style=\"color: #000000;\"><strong>Document archiving:<\/strong><\/span><\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"83:1-83:344;5489-5832\"><span style=\"color: #000000;\">After deregistration, personnel files and other records subject to long-term retention requirements must be handed over for archiving in line with the Chief Archivist&#8217;s requirements. This is a separate legal obligation, distinct from the liquidation procedure itself, and applies even after the company ceases to exist.<\/span><\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"85:1-85:399;5834-6232\"><span style=\"color: #000000;\"><strong>Liquidator&#8217;s authority:<\/strong><\/span><\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"85:1-85:399;5834-6232\"><span style=\"color: #000000;\">Once appointed, the liquidator takes over the powers of the management board (Civil Code Art. 2.108\u20132.109). From that point, the company&#8217;s activity is restricted to actions necessary for liquidation \u2014 it can no longer trade or operate as it did before. This is worth understanding upfront, as it affects what the company can and can&#8217;t do for the duration of the process.<\/span><\/p>\n<p>[\/vc_column_text]\n\t\t\t<\/div>\n\t\t\t<div  class=\"ult_tabitemname\"  >\n\t\t\t\t[vc_toggle title=&#8221;What is the difference between voluntary liquidation and simply not filing reports?&#8221; style=&#8221;arrow&#8221; open=&#8221;true&#8221; custom_font_container=&#8221;tag:h5|text_align:left|color:%230c0c0c&#8221; custom_google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20italic%3A700%3Aitalic&#8221; css=&#8221;&#8221; use_custom_heading=&#8221;true&#8221;]<span style=\"color: #000000;\">Failing to file reports does not close a company. The company continues to accrue legal and reporting obligations, and directors can face fines or disqualification, until the company is formally liquidated or the Register initiates a forced removal.<\/span>[\/vc_toggle][vc_toggle title=&#8221;Do I need to be physically present in Lithuania to liquidate my UAB?&#8221; style=&#8221;arrow&#8221; open=&#8221;true&#8221; custom_font_container=&#8221;tag:h5|text_align:left|color:%230c0c0c&#8221; custom_google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20italic%3A700%3Aitalic&#8221; css=&#8221;&#8221; use_custom_heading=&#8221;true&#8221;]<span style=\"color: #000000;\">No. 1Office can act as your liquidator or represent you under power of attorney, so the process can be completed remotely.<\/span>[\/vc_toggle][vc_toggle title=&#8221;What happens to the company&#8217;s bank account during liquidation?&#8221; style=&#8221;arrow&#8221; open=&#8221;true&#8221; custom_font_container=&#8221;tag:h5|text_align:left|color:%230c0c0c&#8221; custom_google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20italic%3A700%3Aitalic&#8221; css=&#8221;&#8221; use_custom_heading=&#8221;true&#8221;]<span style=\"color: #000000;\">The account remains open to settle outstanding transactions and is closed once the liquidation balance sheet is finalised and all obligations are settled.<\/span>[\/vc_toggle][vc_toggle title=&#8221;Can liquidation be stopped or reversed once started?&#8221; style=&#8221;arrow&#8221; open=&#8221;true&#8221; custom_font_container=&#8221;tag:h5|text_align:left|color:%230c0c0c&#8221; custom_google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20italic%3A700%3Aitalic&#8221; css=&#8221;&#8221; use_custom_heading=&#8221;true&#8221;]<span style=\"color: #000000;\">Yes, in some cases shareholders can resolve to halt liquidation before deregistration is finalised, provided no assets have been distributed and all filings are corrected accordingly.<\/span>[\/vc_toggle]\n\t\t\t<\/div><\/div><\/div><\/div><div class=\"ult_acord advanced-tabs-desc-wrap-9010\">\n   <div class=\"ult-tabto-accordion \" style=\"width:;\"\n    data-titlecolor=\"#b6b8ba\"  data-titlebg=\"#ffffff\"\n     data-titlehoverbg=\"#ffffff\" data-titlehovercolor=\"#1d1e23\" data-animation=\"Slide\"\n     data-activetitle=\"#1d1e23\" data-activeicon=\"\" data-activebg=\"#ffffff\" data-scroll = \"on\" data-activeindex=\"1\" >\n     <dl><dt class=\"\">\n\t        \t<a class=\"ult-tabto-actitle withBorder ult_a \" id=\"1512642751410-8ee0b-c3ff\" style=\"color:#b6b8ba;;background-color:#ffffff;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;\" href=\"#1512642751410-8ee0b-c3ff\">\n\t        \t\t<i class=\"accordion-icon\"><\/i>\n\t        \t\t\t<span class=\"ult_tab_main ult_ac_main ult_noacordicnBoth\">\n\n\t\t\t\t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-4337 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_acordian-text ult-responsive\" style=\"font-weight:bold;;color:inherit \" >DESCRIPTION<\/span>\n\t\t\t\t\t\t<\/span><\/a><\/dt>\n\t            \t\t<dd class=\"ult-tabto-accordionItem ult-tabto-accolapsed\">\n\t\t\t\t            <div class=\"ult-tabto-acontent\" style=\"color:#74777b;\">\n\t\t\t\t               [vc_column_text css=&#8221;&#8221;]<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"47:1-47:372;1227-1598\"><span style=\"color: #000000;\">Voluntary liquidation is the legally required way to close a UAB in Lithuania. It applies when the shareholders decide to end the company&#8217;s activities while it is still solvent and able to settle its obligations to creditors. The process is carried out under the supervision of an appointed liquidator and must be registered with the State Enterprise Centre of Registers.<\/span><\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"49:1-49:204;1600-1803\"><span style=\"color: #000000;\">Liquidation cannot simply be initiated by stopping activity or leaving a company dormant. An inactive UAB continues to accrue reporting obligations and potential fines until it is formally deregistered. In order to complete your business activities and reduce any risks, we strongly recommend liquidating your UAB compliantly.\u00a0<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><strong>Included in the price:<\/strong><\/span><\/p>\n<ul>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"53:1-53:71;1859-1929\"><span style=\"color: #000000;\">Preparation of the shareholders&#8217; resolution to liquidate the company<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"54:1-54:101;1930-2030\"><span style=\"color: #000000;\">Appointment of the liquidator and registration of the decision with the Register of Legal Entities<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"55:1-55:70;2031-2100\"><span style=\"color: #000000;\">Notification of creditors and publication of the liquidation notice<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"56:1-56:55;2101-2155\"><span style=\"color: #000000;\">Preparation of the interim liquidation balance sheet<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"57:1-57:80;2156-2235\"><span style=\"color: #000000;\">Settlement coordination with creditors and closure of outstanding obligations<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"58:1-58:106;2236-2341\"><span style=\"color: #000000;\">Preparation of the final liquidation balance sheet and distribution of remaining assets to shareholders<\/span><\/li>\n<li data-sourcepos=\"58:1-58:106;2236-2341\"><span style=\"color: #000000;\">VAT payer deregistration with the State Tax Inspectorate (VMI)<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"59:1-59:73;2342-2414\"><span style=\"color: #000000;\">Preparation and submission of the final application for deregistration<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"60:1-60:68;2415-2482\"><span style=\"color: #000000;\">Deregistration of the company from the Register of Legal Entities<\/span><\/li>\n<li data-sourcepos=\"60:1-60:68;2415-2482\"><span style=\"color: #000000;\">State fees<\/span><\/li>\n<\/ul>\n<p>For additional work that may be required and is not included in the price, click on &#8220;Important Information&#8221; tab for more information.<\/p>\n<p><span style=\"color: #000000;\"><strong>Process flow:<\/strong><\/span><\/p>\n<ul>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"84:1-84:84;3708-3791\"><span style=\"color: #000000;\">Shareholders adopt a resolution to liquidate the company and appoint a liquidator<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"85:1-85:91;3792-3882\"><span style=\"color: #000000;\">The liquidator&#8217;s appointment is registered with the State Enterprise Centre of Registers<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"86:1-86:84;3883-3966\"><span style=\"color: #000000;\">Creditors are notified and the liquidation notice is published as required by law<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"87:1-87:99;3967-4065\"><span style=\"color: #000000;\">We prepare the interim liquidation balance sheet reflecting the company&#8217;s assets and liabilities<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"88:1-88:79;4066-4144\"><span style=\"color: #000000;\">Outstanding obligations to creditors, tax authorities, and Sodra are settled<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"89:1-89:114;4145-4258\"><span style=\"color: #000000;\">We prepare the final liquidation balance sheet and confirm distribution of any remaining assets to shareholders<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"90:1-90:86;4259-4344\"><span style=\"color: #000000;\">The final deregistration application is submitted to the Register of Legal Entities<\/span><\/li>\n<li class=\"font-claude-response-body whitespace-normal break-words pl-2\" data-sourcepos=\"91:1-91:61;4345-4405\"><span style=\"color: #000000;\">The company is officially deregistered and ceases to exist<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Timeline:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">The exact timeline and price may vary depending on the case at hand. The liquidation notice must be published in the Register of Legal Entities&#8217; electronic publication at least twice, at least 30 days apart (or once, if all known creditors are additionally notified in writing).<\/span><\/p>\n<p><span style=\"color: #000000;\"> Creditors then have a minimum statutory period of 3 months from the first publication to submit claims. As a result, voluntary liquidation realistically takes <strong>at least 3\u20134 months from start to deregistration<\/strong>, and longer where there are multiple creditors, unresolved liabilities, or outstanding filings.<\/span>[\/vc_column_text]\n\t\t\t\t            <\/div>\n\t        \t\t\t<\/dd><dt class=\"\">\n\t        \t<a class=\"ult-tabto-actitle withBorder ult_a \" id=\"1783593825897-2-1\" style=\"color:#b6b8ba;;background-color:#ffffff;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;\" href=\"#1783593825897-2-1\">\n\t        \t\t<i class=\"accordion-icon\"><\/i>\n\t        \t\t\t<span class=\"ult_tab_main ult_ac_main ult_noacordicnBoth\">\n\n\t\t\t\t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-4337 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_acordian-text ult-responsive\" style=\"font-weight:bold;;color:inherit \" >IMPORTANT INFORMATION<\/span>\n\t\t\t\t\t\t<\/span><\/a><\/dt>\n\t            \t\t<dd class=\"ult-tabto-accordionItem ult-tabto-accolapsed\">\n\t\t\t\t            <div class=\"ult-tabto-acontent\" style=\"color:#74777b;\">\n\t\t\t\t               [vc_column_text css=&#8221;&#8221;]<span style=\"color: #000000;\"><strong>Quoted separately, based on scope:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Additional accounting work required to bring the company&#8217;s books up to date before liquidation can begin (if not already handled by 1Office)<\/span><\/li>\n<li><span style=\"color: #000000;\">HR\/labor law work related to terminating employment contracts, where the company has staff (see &#8220;Employees&#8221; below)<\/span><\/li>\n<li><span style=\"color: #000000;\">Support during a tax or Sodra audit, if one is opened ahead of deregistration<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Insolvency contingency:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Voluntary liquidation is only available while the company remains solvent. If, at the interim balance sheet stage, it becomes apparent that the company cannot fully settle its obligations to all creditors, the liquidator is legally required to stop the voluntary procedure and file for bankruptcy under the Law on Insolvency of Legal Entities (JAN\u012e) instead. This is a different legal process, with its own timeline and requirements, and is not covered by this service and we will flag this to you as early as possible if it looks likely.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Employees:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">If the company has staff, liquidation triggers termination of all employment contracts, typically under Labor Code Art. 57(1)(3) (termination due to cessation of the employer&#8217;s activities). This carries statutory notice periods and severance obligations, and can materially affect both the timeline and the overall scope of work. HR\/labor law support for this is quoted separately once the number of employees and contract terms are known.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Tax and account closure:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Alongside deregistration from the Register of Legal Entities, the process includes VAT payer deregistration with the State Tax Inspectorate (VMI) and preparation of the company&#8217;s final corporate income tax return. Bank accounts are closed once all obligations are settled. In practice, VMI and Sodra will often carry out a review of the company&#8217;s filings before deregistration is finalised, even where a formal audit isn&#8217;t mandatory in every case so this can add time to the process.<\/span><\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"83:1-83:344;5489-5832\"><span style=\"color: #000000;\"><strong>Document archiving:<\/strong><\/span><\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"83:1-83:344;5489-5832\"><span style=\"color: #000000;\">After deregistration, personnel files and other records subject to long-term retention requirements must be handed over for archiving in line with the Chief Archivist&#8217;s requirements. This is a separate legal obligation, distinct from the liquidation procedure itself, and applies even after the company ceases to exist.<\/span><\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"85:1-85:399;5834-6232\"><span style=\"color: #000000;\"><strong>Liquidator&#8217;s authority:<\/strong><\/span><\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal\" data-sourcepos=\"85:1-85:399;5834-6232\"><span style=\"color: #000000;\">Once appointed, the liquidator takes over the powers of the management board (Civil Code Art. 2.108\u20132.109). From that point, the company&#8217;s activity is restricted to actions necessary for liquidation \u2014 it can no longer trade or operate as it did before. This is worth understanding upfront, as it affects what the company can and can&#8217;t do for the duration of the process.<\/span><\/p>\n<p>[\/vc_column_text]\n\t\t\t\t            <\/div>\n\t        \t\t\t<\/dd><dt class=\"\">\n\t        \t<a class=\"ult-tabto-actitle withBorder ult_a \" id=\"1516974013560-1-1\" style=\"color:#b6b8ba;;background-color:#ffffff;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;border-bottom-color:transparent;border-bottom-width:0px;border-bottom-style:solid;\" href=\"#1516974013560-1-1\">\n\t        \t\t<i class=\"accordion-icon\"><\/i>\n\t        \t\t\t<span class=\"ult_tab_main ult_ac_main ult_noacordicnBoth\">\n\n\t\t\t\t\t\t<span  data-ultimate-target='#advanced-tabs-wrap-4337 .ult-span-text'  data-responsive-json-new='{\"font-size\":\"desktop:14px;\",\"line-height\":\"\"}'  class=\"ult-span-text no_icon ult_acordian-text ult-responsive\" style=\"font-weight:bold;;color:inherit \" >FAQ<\/span>\n\t\t\t\t\t\t<\/span><\/a><\/dt>\n\t            \t\t<dd class=\"ult-tabto-accordionItem ult-tabto-accolapsed\">\n\t\t\t\t            <div class=\"ult-tabto-acontent\" style=\"color:#74777b;\">\n\t\t\t\t               [vc_toggle title=&#8221;What is the difference between voluntary liquidation and simply not filing reports?&#8221; style=&#8221;arrow&#8221; open=&#8221;true&#8221; custom_font_container=&#8221;tag:h5|text_align:left|color:%230c0c0c&#8221; custom_google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20italic%3A700%3Aitalic&#8221; css=&#8221;&#8221; use_custom_heading=&#8221;true&#8221;]<span style=\"color: #000000;\">Failing to file reports does not close a company. The company continues to accrue legal and reporting obligations, and directors can face fines or disqualification, until the company is formally liquidated or the Register initiates a forced removal.<\/span>[\/vc_toggle][vc_toggle title=&#8221;Do I need to be physically present in Lithuania to liquidate my UAB?&#8221; style=&#8221;arrow&#8221; open=&#8221;true&#8221; custom_font_container=&#8221;tag:h5|text_align:left|color:%230c0c0c&#8221; custom_google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20italic%3A700%3Aitalic&#8221; css=&#8221;&#8221; use_custom_heading=&#8221;true&#8221;]<span style=\"color: #000000;\">No. 1Office can act as your liquidator or represent you under power of attorney, so the process can be completed remotely.<\/span>[\/vc_toggle][vc_toggle title=&#8221;What happens to the company&#8217;s bank account during liquidation?&#8221; style=&#8221;arrow&#8221; open=&#8221;true&#8221; custom_font_container=&#8221;tag:h5|text_align:left|color:%230c0c0c&#8221; custom_google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20italic%3A700%3Aitalic&#8221; css=&#8221;&#8221; use_custom_heading=&#8221;true&#8221;]<span style=\"color: #000000;\">The account remains open to settle outstanding transactions and is closed once the liquidation balance sheet is finalised and all obligations are settled.<\/span>[\/vc_toggle][vc_toggle title=&#8221;Can liquidation be stopped or reversed once started?&#8221; style=&#8221;arrow&#8221; open=&#8221;true&#8221; custom_font_container=&#8221;tag:h5|text_align:left|color:%230c0c0c&#8221; custom_google_fonts=&#8221;font_family:Open%20Sans%3A300%2C300italic%2Cregular%2Citalic%2C600%2C600italic%2C700%2C700italic%2C800%2C800italic|font_style:700%20bold%20italic%3A700%3Aitalic&#8221; css=&#8221;&#8221; use_custom_heading=&#8221;true&#8221;]<span style=\"color: #000000;\">Yes, in some cases shareholders can resolve to halt liquidation before deregistration is finalised, provided no assets have been distributed and all filings are corrected accordingly.<\/span>[\/vc_toggle]\n\t\t\t\t            <\/div>\n\t        \t\t\t<\/dd>\n    \t<\/dl>\n    <!--<div class=\"extraborder\" style=\"background-color:#ffffff\"><\/div>-->\n<\/div>\n\n<\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p><span style=\"color: #000000;\">Closing down a Lithuanian UAB requires a formal voluntary liquidation procedure through the Register of Legal Entities. We handle the full process, from appointing the liquidator to final deregistration, so you can close your company correctly and without liability.<\/span><\/p>\n","protected":false},"featured_media":60708,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false},"product_brand":[],"product_cat":[249],"product_tag":[],"class_list":["post-60707","product","type-product","status-publish","has-post-thumbnail","product_cat-legal-services","description-off","first","instock","taxable","shipping-taxable","purchasable","product-type-simple"],"bundled_by":[],"bundle_stock_status":"instock","bundle_stock_quantity":null,"bundle_virtual":false,"bundle_layout":"","bundle_add_to_cart_form_location":"","bundle_editable_in_cart":false,"bundle_sold_individually_context":"","bundle_item_grouping":"","bundle_min_size":"","bundle_max_size":"","bundle_price":[],"bundled_items":[],"bundle_sell_ids":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.1 (Yoast SEO v28.3) - 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