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VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:lt-annual-financial-statements-5-months-2026@eudeadlines.eu
DTSTAMP:20260908T103205Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:Lithuania Company Law (Akcinių bendrovių įstatymas): Lithuania: 
 AGM approval and Legal Entities Register filing of annual financial statem
 ents moves to a single 5-month deadline
DESCRIPTION:Lithuania has combined and extended the deadline for public and
  private limited companies (AB/UAB) to hold the annual shareholders' meeti
 ng approving the annual financial statements AND file the approved set (pl
 us management report and\, where required\, auditor's/sustainability-assur
 ance opinion) with the Centre of Registers' Legal Entities Register (JAR):
  previously a 4-month approval window followed by a separate 30-day filing
  window\, now a single combined 5-month window from financial year end.\n\
 nWho is affected: All Lithuanian akcinės bendrovės (AB) and uždarosios 
 akcinės bendrovės (UAB) — the standard legal forms used by the great m
 ajority of Lithuanian SMEs — for financial years ending on or after 1 Ju
 ly 2026.\n\nWhat to do: Check your company's financial year-end against th
 e 2026-07-01 cutoff to know which rule applies to your next filing. For a 
 calendar-year company\, plan the AGM and the JAR filing together for no la
 ter than 31 May of the following year\, and update internal accounting/aud
 it calendars (this compresses the effective post-close timeline for compan
 ies that used to file close to the old 4-month-plus-30-day limit).\n\n\nNo
 te: Law No. XV-386 (adopted 2025-06-30\, published TAR 2025-07-02) amended
  Articles 24(1) and 58(3) of the Akcinių bendrovių įstatymas. The new r
 ule applies to companies whose financial year ends on or after 2026-07-01\
 , so a standard 1 Jan-31 Dec 2026 financial year first falls under it\, wi
 th a deadline of 2027-05-31. Financial years ending before 2026-07-01 (e.g
 . FY2025 for calendar-year filers) still followed the old rule: approve wi
 thin 4 months\, then file within a further 30 days.\n\nStatus: Confirmed\n
 https://eudeadlines.eu/deadline/lt-annual-financial-statements-5-months-20
 26
URL:https://eudeadlines.eu/deadline/lt-annual-financial-statements-5-months
 -2026
CATEGORIES:LT,Lithuania Company Law (Akcinių bendrovių įstatymas)
LAST-MODIFIED:20260908T000000Z
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ACTION:DISPLAY
DESCRIPTION:Lithuania Company Law (Akcinių bendrovių įstatymas): Lithuan
 ia: AGM approval and Legal Entities Register filing of annual financial st
 atements moves to a single 5-month deadline — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
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BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Lithuania Company Law (Akcinių bendrovių įstatymas): Lithuan
 ia: AGM approval and Legal Entities Register filing of annual financial st
 atements moves to a single 5-month deadline — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
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END:VEVENT
END:VCALENDAR