Lithuania: AGM approval and Legal Entities Register filing of annual financial statements, yearly 5-month deadline
Date note: Recurring version of the former one-off entry lt-annual-financial-statements-5-months-2026, which is retired by this entry. Applies from a financial year ending on/after 2026-07-01, so a standard 1 Jan-31 Dec 2026 financial year is the first to fall under the combined 5-month deadline (2027-05-31).
Every year in May, due by the 31st. · 5 months after financial year-end; 31 May for a standard 1 Jan-31 Dec financial year. Applies to financial years ending on/after 2026-07-01 (Law No. XV-386); companies with a non-calendar financial year must complete AGM approval and JAR filing 5 months after their own year-end, not on this fixed calendar date. Retires one-off entry lt-annual-financial-statements-5-months-2026.
What changes
Lithuanian public and private limited companies (AB/UAB) must hold the annual shareholders' meeting approving the annual financial statements AND file the approved set (plus management report and, where required, auditor's/sustainability-assurance opinion) with the Centre of Registers' Legal Entities Register (JAR) within a single combined 5-month window from financial year end.
Who is affected
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.
Sizes: micro, small, medium, large · Sectors: All sectors
What to do
For a calendar-year company, plan the AGM and the JAR filing together for no later than 31 May of the following year. Companies with a non-calendar financial year must complete both steps within 5 months of their own year-end.
Next occurrences
Sources
- e-Seimas – Akcinių bendrovių įstatymas, suvestinė redakcija nuo 2026-07-01 (Art. 24, 58; amending Act No. XV-386) (e-seimas.lrs.lt)
- VĮ Registrų centras – how to submit annual financial statements, filing deadlines (FAQ) (www.registrucentras.lt)
Last verified 8 September 2026. Informational only, not legal advice.