Lithuania: AGM approval and Legal Entities Register filing of annual financial statements moves to a single 5-month deadline
Uwaga do daty: 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.
Co się zmienia
Lithuania has combined and extended the deadline for public and private limited companies (AB/UAB) to 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): 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.
Kogo dotyczy
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.
Wielkości: mikro, mała, średnia, duża · Sektory: Wszystkie sektory
Co zrobić
Check your company's financial year-end against the 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 later than 31 May of the following year, and update internal accounting/audit calendars (this compresses the effective post-close timeline for companies that used to file close to the old 4-month-plus-30-day limit).
Źródła
- 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)
Ostatnia weryfikacja: 8 września 2026. Wyłącznie w celach informacyjnych, nie stanowi porady prawnej.