Lithuania Company Law (Akcinių bendrovių įstatymas)

Lithuania: AGM approval and Legal Entities Register filing of annual financial statements moves to a single 5-month deadline

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 rule 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, with 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 within 4 months, then file within a further 30 days.

All Lithuanian akcinės bendrovės (AB) and uždarosios akcinės bendrovės (UAB) — the standard legal forms used by the great majority of Lithuanian SMEs — for financial years ending on or after 1 July 2026.