The establishment of a legal entity covers the process from the decision to establish a legal entity (hereinafter referred to as “legal entity”) in the chosen legal form to its registration in the register of legal entities. Several stages of incorporation can be distinguished, which are typical for any legal form of a legal entity:

1. A clear choice of the aims and objectives of the activity;
2. Choice of the most appropriate legal form of the company (according to the future activity);
3. Choice of premises for the registered office;
4. Choosing and registering the name of the JA;
5. Drawing up the founding document (deed of incorporation for single founders, memorandum of association for more than one founder);
6. Opening a savings account;
7. Payment of the required initial contributions (if any);
8. Drafting of the statutes/regulations;
9. Convening of the constituent assembly. The constituent assembly may not be convened if the memorandum or articles of association specify the governing bodies and the persons authorised to represent them;
10. Completion of the JAR forms required by the Register of Legal Entities;
11. Submission of documents to the notary and to the Register of Legal Entities.

The establishment, management, operation, restructuring, liquidation, rights and obligations of the owners, rights, obligations, responsibilities, disposal of assets, accounting, provision of information to interested persons, etc. of companies are governed by the Civil Code, the laws of the Republic of Lithuania of the respective legal form of the company (Law on Joint-Stock Companies of the Republic of Lithuania, the Law on Individual Enterprises of the Republic of Lithuania, the Public Institutions of the Republic of Lithuania, the Associations Law of the Republic of Lithuania, etc.), as well as by other legal acts.

Depending on the legal form of the company, the founder may be only a natural person with legal capacity or both a natural person and a JA.

The incorporation documents can be prepared by the founders themselves or by persons, companies, institutions providing consultancy/legal services.

In the case of the establishment of a small partnership, a sole proprietorship, a private limited liability company, an association or a public institution, the documents may be electronically submitted directly to the Registrar of the Register via the electronic customer self-service system of the Centre of Registers, provided that:

• the founder has a qualified electronic signature, currently available:
  • a qualified certificate issued by the Certificate Centre of the State Enterprise of the Centre of Registers;
  • qualified certificates issued by the mobile operators Bitė, Telia and Tele2;
  • a personal identity card issued by the Personal Document Issuing Centre under the Ministry of the Interior, which contains certificates for personal identification in cyberspace and qualified signature;
• the founder of the legal entity is a natural person with legal capacity;
• the constituent documents are drawn up in accordance with:
  • the Model Regulations for a Sole Proprietorship;
  • the model articles of association of a private limited liability company, in the form of a memorandum or memorandum of association;
  • the model statutes and memorandum of association;
  • the model statutes, memorandum or articles of association of a public body;
  • the model statutes of a small partnership.
• the name of a sole proprietorship, a private limited company, an association or a public body shall not use the short name of the State “Lithuania”;
• the premises for the registration of the registered office are not the personal property of the founder, there must be an electronically signed consent of the owners of the premises;
• the premises provided for the registration of the seat are not subject to a lien registered in the Real Estate Register;
• in the case of a private limited company, the shares are paid for by a cash contribution;
• the name is temporarily entered in the Register of Legal Persons.

Information on the establishment of companies and the documents required to be filled in and submitted to the notary and the Register of Companies can also be found on the website of the State Enterprise Centre of Registers. On this page you can also find all the necessary forms to be filled in the JAR (Consultancy service of the Centre of Registers, tel. 8 5 268 8262, short code 1637).

Fees for registration of legal entities

More detailed information on the new fees is available from the State Enterprise Centre of Registers.

Procedure for submitting documents to the State Enterprise “Centre of Registers”.

Self-employment is one of the most popular forms of self-employment. In this way, a person registers the activity with the territorial State Tax Inspectorate (STI) of his/her place of residence and can carry out the activity specified in the certificate and receive income over a continuous period.

Registration and termination

The application for a certificate must be submitted at the latest on the date of commencement of the activity. There are three ways to apply:

• by going to the office of the tax office;
• by post;
• electronically via the My VMI area.

If you decide to cease your activity, you should submit an application to the VMI no later than 5 working days after the date of cessation of activity.

For more information on registering/de-registering/changing data in the tax register of natural persons, please click here.

Types of activity

Any type of activity can be carried out under the certificate, except in certain cases where it is compulsory to set up a company or to have a permit authorising the activity.

If the legislation does not prohibit a resident as a natural person (without establishing a legal person) from carrying out certain economic activities, he may carry out those activities even though they require a licence or any other authorisation.

Taxes

In the case of a certificate-based individual activity, income tax is payable on the annual taxable income actually received from the individual activity. Allowable deductions (expenses incurred to earn the income) can be deducted from the income earned to calculate taxable income. Under the simplified procedure, a fixed amount of 30% of the income from the sole proprietorship may be recognised as allowable deductions. At the end of the year, individuals declare their income and pay the tax due.

If you carry out a self-employed activity on the basis of a certificate, you must pay the following taxes:

• Personal IncomeTax (PIT) at a rate of 15%, except:
• if your taxable income (profit) for the year is less than €20,000. In this case, the GPT is 5%.
• for profits between €20,000 and €35,000, the GPT increases from 5% to 15%. In this case, an income tax credit applies.
• if the profit for the year is more than €35,000, the GST is 15%.
• Compulsory Health Insurance(CHI) contributions – 6.98% of 90% of the taxable income of the sole proprietorship (excluding CHI and CHI contributions). Monthly contribution of 6.98% of the minimum monthly wage (MMA).
• Contributions toState Social Insurance(SSI) (pension, sickness, maternity insurance) – from 90% of the taxable income of the individual’s activity (excluding SSI and PSI contributions). SSD contribution rates:

• 12.52% if you are not saving for a pension;
• 14.62% if the person saves an additional 2.1% for retirement;
• 15.52% if you are saving an additional 3% for your pension.

1. Depending on the amount of income and purchases of goods from European Union countries and services deemed to be rendered in Lithuania from persons established in foreign countries (e.g. Bolt, Booking), you may be liable to pay value added tax(VAT) AT 21%.

PSD and SSD are taken care of by Sodra, so you can find all the information about these taxes on their website. And if you want to calculate how much tax you will have to pay, you can use the self-employment calculator.

Tax reliefs

Persons running a sole proprietorship, as well as owners of a sole proprietorship, members of a small partnership, full members of a partnership, farmers and their partners, can avoid paying social security contributions for one year from the date they first start their business. If you qualify and want to take advantage of this benefit, you do not need to do anything extra, just that these contributions are not calculated and are not required to be paid at the time of income declaration.

Accounting for taxes on individual activities

As a sole trader, you need to keep track of your finances and keep your accounts.

A person carrying out a self-employed activity on the basis of a certificate must keep a register of receipts and expenses and must issue one of the following accounting documents to purchasers of goods or services: an invoice, a VAT invoice or a cash register receipt. Further details are laid down in the rules on accounting for residents engaged in individual activities (except for residents who have acquired business licences).

In order to ease this burden for residents, the VMI offers to try the free virtual accountant service – iAPS. Why use it?

• No need to keep a paper log of income and expenses;
• Taxes (GPM, VAT, PSD and SSD contributions) are calculated and can be conveniently paid;
• the possibility to issue a VAT invoice, an invoice or a sales receipt for goods/services;
• Completion of a provisional annual income tax return;
• VAT threshold calculator.

At the end of the year, by 1 May of the following year. You must submit an annual income tax return to the tax office by the end of the year, even if you have not received any income from your individual activity.

National Tax Authorities

Versli Lietuva

A business licence is a document that certifies that a person has paid a fixed amount of income tax (independent of income) and can engage in certain activities. The amount of income tax is set by the municipalities, and you can use the Business Licence Calculator to work out how much a business licence would cost for a particular activity. Importantly, only certain types of individual activities can be carried out under a business licence (classification of activities). To check whether your planned activity is covered by a business licence, you need to know the Economic Activity Classification (EAC) code, which can be found here or by calling Statistics Lithuania. The State Tax Inspectorate can provide you with information on whether your planned activity is covered by a business licence, based on the EVQR code, on 1882.

To apply for a Business Certificate, you must apply to the State Tax Inspectorate(STI) of your place of residence or electronically via the My STI portal. A business certificate may be issued for a period of time desired by the person, but not exceeding 1 calendar year and not less than 5 days, with the exception of trade business certificates (trade business certificates may be issued for 1 or more days, or for a longer period of time, but not exceeding 1 calendar year).

For information on issuing/renewing/terminating a business licence, click here.

Once a business licence has been purchased, accounting for the activity is very simple. Persons who do not use a cash register to record their business income are required to keep an income-expenditure ledger. If the buyer so requests, sales receipts must be issued. For more details on the accounting procedure, please refer to the accounting rules for residents who have acquired a business licence.

The only way to carry out the activity under a business licence is if the resident is not obliged to register and is not registered for VAT.

Residents holding a trade business licence may sell goods up to EUR 4,500 per calendar year to legal persons not engaged in trade activities and to natural persons engaged in trade activities, with the exception of the following exceptions provided for in Resolution No 1797 of the Republic of Lithuania (wording of Resolution No 1146 of 16 November 2016): the sale of automobiles, motorcycles, mopeds, and agricultural and food products to another natural person engaged in trade activities.

A service and production business licence entitles residents (including residents who have acquired a trade business licence and residents who have registered a sole proprietorship), as well as legal persons, to provide services and goods of their own production, and to sell goods of their own production and services (except for the rental of residential premises), provided that the income from the sale of goods of their own production and the provision of services to legal persons from the activities referred to in the business licence does not exceed EUR 4,500 in a tax period.

A business certificate is similar to a certificate of individual activity, to find out the differences and similarities between these forms, click here.

Basic taxes:

1. Personal Income Tax (PIT) is fixed and depends on the activity chosen
2. Compulsory Health Insurance (CHI) rate – 6.98% of the MMA. The PSD contribution is paid on the MMA in force in the month for which the contribution is paid. The amount of the contribution remains unchanged regardless of the period of validity of the business licence held in that month.
3. The rate of National Social Insurance (NSI) is 8.72% of the MMA (€52.93) or 10.52% of the MMA (€63.86) if the person participates in a pension scheme, paying 2.1%, or 11.72% of the MMA (€71.14) if the person participates in a pension scheme, paying 3%), if the business certificate is valid for one month, from the first to the last day. If the business licence is valid for more or less than one month, the SSD contributions are calculated in proportion to the duration of the business licence.
4. The rate of value added tax (VAT) is 21%

Small partnership

A small partnership is a private legal entity with limited liability. This means that the members are not liable for the unfulfilled obligations of the small partnership. A small partnership may be set up by up to 10 natural persons (there may be one founder). A small partnership may carry out any activity not prohibited by law.

Although a small partnership is not required to have a minimum authorised capital, the members of the small partnership shall pay contributions (the amount and the procedure for payment of which shall be determined by the members’ meeting), and the profits of the small partnership shall be distributed in proportion to the amount of the member’s contribution (a different procedure may be provided for the distribution of the profits).

A small partnership may be established electronically by using the model incorporation documents through the self-service system of the Centre of Registers.

Advantages:

1. Limited liability of members, i.e. in the event of business failure, members only risk their contribution, thus protecting their personal assets (in comparison, the owner of an I.P.I. is liable for the unfulfilled obligations of the I.P.I. with his/her personal assets);
2. There is no minimum share capital requirement (in comparison, the share capital of a limited liability company is EUR 2 500);
3. Option to voluntarily leave the business, i.e. a member of a small partnership can leave the partnership by withdrawing his/her contribution, and it is also possible to sell or otherwise transfer the membership rights to other persons.

Disadvantages:

1. Only a natural person can be a founder/member, up to a maximum of 10 in total (in comparison, a shareholder of an LLC can be both a natural person and a legal person and the number of shareholders is limited to 249);
2. The lack of a clear voting and profit distribution procedure may make it more difficult to resolve disputes between members of a small partnership;
3. The accounting of a small partnership is only in some cases simpler than that of a limited liability company (e.g. when the small partnership has no employees or is not subject to VAT).

Main taxes:

1. Corporation tax (CIT) – 15% of profits. Legal entities with an average number of listed employees not exceeding 10 people and with a taxable income for the tax period not exceeding EUR 300 000, and which do not meet the criteria set out in Article 5(3) of the MLI, are taxed at a corporate tax rate of 0% on their profits for the first tax period. The 0% tax rate shall apply only to a unit whose participant(s) is (are) a natural person(s), and only if during three consecutive tax periods, including the first tax period: the activities of the unit are not suspended, the unit is not wound up, the unit is not liquidated, the unit is not reorganised, and the unit’s shares are not transferred to new participants. The preferential rate of 5% applies if the average number of employees does not exceed 10 people, the annual income does not exceed EUR 300 000, and the members of the MB do not hold more than 50% of the shares in other companies.
2. Value Added Tax (VAT) – 21%. An MB must register for VAT if its revenue in the last 12 months exceeds €45 000 or the value of goods purchased from other Member States in the previous calendar year exceeded €14 000.
3. Real estate tax (if the MB has registered property) – 0.3 – 3 %.
4. Dividends from a member of an MB – GPT – 15% on income from distributed profits. Class B income. Taxes are paid by the MB member.

Withdrawals by the MB member for personal use (as wages)

• Personal Income Tax (PIT) – 20% of personal withdrawals. Class B benefits. Taxes are paid by the MB member.
• National Social Insurance (NSI) – 13.83% (in case of supplementary pension saving, an additional contribution of 2.1% or 3% is applied) on 50% of personal withdrawals. Paid by MB.
• Compulsory health insurance (PSD) – 6.98% of 50% of personal withdrawals. Paid by MB.

Income from a civil service contract for management services of an MB manager who is also a member of the MB

• Personal income tax (PIT) – 15 % on Class B benefits. Tax is payable by the MB member.
• SSD and PSD are free.

Income from a civil service contract for management services of a manager of an MB who is not a member of the MB

• Personal income tax (GPT) – 20%. Class A benefits. Taxes are paid by the MB. For more information see https://bit.ly/39CyhhI.
  • The annual part of the income, not exceeding the amount of 84 national average wages (NWP), used to calculate the base of the insured persons’ 2020 State Social Insurance Contributions (SSI contributions), is taxed at the rate of 20% of income tax;
  • the annual share of income exceeding the amount of 84 VDUs applicable for the calculation of the insured persons’ 2020 SSD contribution base shall be taxed at the rate of 32% of income tax.
• State social insurance (SSD) – for managers of Small Societies who are not members of the Small Societies Act, the pension social insurance shall be paid in the same way as for persons having an employment relationship or a relationship which is equivalent to an employment relationship, at the same fixed rate:
  • 15,70 % (8,72 % for the policyholder and 6,98 % for the insured).
  • 17.50% if an additional 1.8% is accumulated for pension purposes (8.72% for pension insurance, 6.98% for health insurance and 2.1% for supplementary pension).
  • 18,70 % if an additional 3 % (8,72 % for pension insurance, 6,98 % for health insurance and 3 % for supplementary pension). Paid by MB.

Compare with other legal entities here

A private limited liability company (UAB) is a private legal person with limited liability. This means that the shareholders are not liable for the UAB’s outstanding obligations with their own assets. The authorised capital of a limited liability company must be at least EUR 2 500. UAB may be established by one or more natural and/or legal persons and the number of shareholders is unlimited. A shareholder may sell or otherwise transfer (e.g. gift, exchange, etc.) his/her shares in the UAB.

Major decisions are taken by shareholders by vote. Each share carries one vote, so the person with the most shares has the most influence when voting at a general meeting of shareholders. A UAB must have a single-person management body – the manager – and may also have a collegial management body – the board of directors.

Advantages:

1. In the event of a business failure, the shareholder risks only the assets he has contributed to the LLC, thus protecting his personal assets;
2. To raise additional funds, the LLC may issue new shares, which the shareholders pay a fixed amount of money to acquire;
3. The possibility of exiting the business by transferring the shares of the LLC to other persons or by selling the business;
4. Tax benefits for LLCs: if the average number of employees does not exceed 10 people and the income for the tax period does not exceed €300,000, a reduced corporate tax rate of 5% applies instead of the normal 15%.

Disadvantages:

1. When setting up a limited liability company, you must contribute at least EUR 2 500 to the authorised capital;
2. Shareholders can only pay out the profits earned by the LLC through dividends (if the LLC is profitable) or through wages, but in this case high taxes will be payable.

Main taxes:

• Corporation tax (CIT) – 15% of profits. Legal entities with an average number of listed employees not exceeding 10 and with a taxable income for the tax period not exceeding EUR 300 000, and which do not meet the criteria set out in Article 5(3) of the MLI, are taxed at a corporate tax rate of 0 % on their profits for the first tax period (first calendar year). The 0 per cent tax rate shall apply only to a unit whose participant(s) is/are natural person(s) and only if during three consecutive tax periods, including the first tax period: the activities of the unit are not suspended, the unit is not wound up, the unit is not liquidated, the unit is not reorganised, and the unit’s shares are not transferred to new participants. The preferential rate of 5% applies if the average number of employees does not exceed 10 people, the annual income does not exceed EUR 300 000, and the members of the LLC do not hold more than 50% of the shares or stakes in other companies.
• Value Added Tax (VAT) – 21%. UAB must register for VAT if its revenue in the last 12 months exceeds EUR 45 000 or the value of goods purchased from other Member States in the previous calendar year exceeds EUR 14 000.
• Real estate tax (if the UAB has registered property) – 0.3 – 3 %.
• Dividends paid by the company to the resident – GPT – 15%.

Taxes on wages (if employed)

• Personal income tax (GPT):
  • The annual share of income up to 84 national average wages (GVA) used to calculate the insured person’s 2020 National Social Insurance Contribution (NIC) base, taxed at an income tax rate of 20%;
  • the annual part of the income exceeding the amount of 84 VDUs applicable for the calculation of the insured persons’ 2020 SSD contribution base is taxed at a 32% income tax rate (paid by the employee).
• Unemployment social insurance – 1.31% Fixed-term contracts are subject to a slightly higher unemployment social insurance tax rate of 2.03%.
• Social insurance for accidents at work and occupational diseases by rate brackets 0.14% – 1.4%.
• Pension social insurance 8.72% If a person participates in a pension scheme, an additional contribution of 2.1% or 3% applies.
• Maternity social insurance – 1.71%.
• Sickness social insurance – 2.09%.
• Compulsory health insurance (PSD) – 6.98% (paid by the employee).
• Guarantee fund contributions – 0.16%.
• Contributions to the Long-Term Employment Benefit Fund – 0.16%.

Compare with other legal entities here

A sole proprietorship (SE) is a private legal person with unlimited liability. This means that the owner is liable for the IJ’s unfulfilled obligations with its own assets. Only one natural person can be the founder and owner of an IJ and he cannot be the owner of another IJ.

The establishment of an IJ is recommended if the business is an individual business, for 1 person and the chosen type of activity is not risky. If the business fails, the owner of the IJ will be personally liable for the outstanding liabilities of the IJ. As the law does not require a minimum start-up capital, it is possible to start a business with a good idea and small start-up funds.

Advantages:

1. No contribution to the share capital (compared to a minimum share capital of €2,500 for a limited liability company);
2. Easy to withdraw profits – the owner of an IJ can at any time withdraw the IJ’s money or other assets for his/her own personal needs (this is not possible in an LLC);
3. The owner can work alone in his/her company without an employment contract, which means lower taxes. Other persons can be employed if necessary;
4. An IJ can be converted into a UAB;
5. Tax benefits for an IJV: if the average number of employees does not exceed 10 and the income for the tax period does not exceed €300 000, a reduced corporate tax rate of 5% applies instead of the normal 15% (the tax benefits are the same as for an LLC).

Disadvantages:

1. If the business makes a loss, the IJ may go bankrupt, but the owner is liable for the IJ’s outstanding liabilities with his/her assets;
2. Only one person can be the owner of an IJV and he/she cannot set up an IJV together with partners;
3. No new shares can be issued to raise funds;
4. The accounting of an IJ is in most cases not simpler than that of a limited liability company.

Basic taxes:

1. Corporate income tax (CIT) – 15% of profits. Legal entities with an average number of listed employees not exceeding 10 people and with a taxable income for the tax period not exceeding EUR 300 000, and which do not meet the criteria set out in Article 5(3) of the MLI, are taxed at a corporate tax rate of 0 % on their profits for the first tax period. The 0% tax rate shall apply only to a unit whose participant(s) is (are) a natural person(s), and only if during three consecutive tax periods, including the first tax period: the activities of the unit are not suspended, the unit is not wound up, the unit is not liquidated, the unit is not reorganised, and the unit’s shares are not transferred to new participants. The preferential rate of 5% applies if the average number of employees does not exceed 10 people, the annual income does not exceed EUR 300 000, and the members of the MB do not hold more than 50% of the shares in other companies.
2. Value Added Tax (VAT) – 21%. An SME must register for VAT if its revenue in the last 12 months exceeds €45 000 or the value of goods purchased from other Member States in the previous calendar year exceeded €14 000.
3. Real estate tax (if the IJ has registered property) – 0.3 – 3 %.
4. Dividends from the owner of the IJ – GPT – 15% of the income from distributed profits. Class B income. Taxes are payable by the owner of the business.

Withdrawals by the owner of the I.P.I. for personal use (as wages)

• Personal Income Tax (PIT) – 20% of the withdrawals. Class B benefits. Taxes are payable by the owner of the business.
• State social insurance (SSD):
  • 13.83%;
  • 15,93 % (if participating in a pension scheme and contributing 2,1 %);
  • 16,83 % (if participating in a pension scheme and contributing 3 %). Calculated on 50% of personal withdrawals. Paid by the IU.
• Compulsory health insurance (PSD) – 6,98 % on 50% of personal withdrawals. Paid by the IU.

Website of the State Tax Inspectorate under the Ministry of Finance

A public body (PBO) is a non-profit public legal person with limited liability whose purpose is to serve the public interest by carrying out activities that benefit the public.

A public body may be established by one or more natural and/or legal persons and the number of founders is unlimited.

Advantages:

1. Limited civil liability – the shareholder is only at risk with the assets he contributes to the public limited company, thus protecting his personal assets;
2. No need to contribute to the share capital (in comparison, the minimum share capital of a limited liability company is EUR 2 500);
3. Non-profit entities may reduce their taxable profits by funds directly allocated, i.e. actually incurred, in the current tax period or expected to be allocated directly in two consecutive tax periods to finance activities of public interest.
4. A publicly owned establishment may carry out commercial activities;
5. The public corporation may receive donations from legal persons and 1,2% from individuals;
6. Possibility to withdraw from the activity by transferring the shareholder rights to other persons;
7. Possibility to raise additional funds by admitting new shareholders.

Disadvantages:

1. The profits of a public limited company cannot be paid out to the shareholders, so the shareholders can only receive money from the company by way of salary payments;
2. A public limited company cannot be converted into a limited liability company;
3. A public limited liability company can only engage in activities specified in its statutes.

Main taxes:

1. Corporate income tax (CIT) – 15% of profits. Legal entities with an average number of listed employees not exceeding 10 people and with a taxable income for the tax period not exceeding EUR 300 000, and which do not meet the criteria set out in Article 5(3) of the MLI, are taxed on their profits for the first taxable period at a corporate tax rate of 0%. The 0% tax rate shall apply only to a unit whose participant(s) is (are) a natural person(s), and only if during three consecutive tax periods, including the first tax period: the activities of the unit are not suspended, the unit is not wound up, the unit is not liquidated, the unit is not reorganised, and the unit’s shares are not transferred to new participants. The preferential rate of 5% applies if the average number of employees does not exceed 10, the annual revenue does not exceed EUR 300 000 and the members of the unit do not manage other units.
2. The personal income tax (PIT) rate is 20%.
3. Compulsory Health Insurance (CHI) rate – 6.98%.
4. The rate of State Social Insurance (SSI) is 12.52% or 14.32% (if the person participates in the pension scheme in addition to the pension scheme and contributes 2.1%) or 15.52% (if the person participates in the pension scheme in addition to the pension scheme and contributes 3%) (for persons covered by pension, sickness, maternity, unemployment and sickness social insurance).
5. The rate of contribution to the Guarantee Fund is 0.2%.
6. Employer’s contribution to the Long-Term Employment Benefit Fund is 0.16%.
7. Value Added Tax (VAT) rate – 21%.
8. Real Estate Tax (RET) rate – 0.3-3%.

Seimas of the Republic of Lithuania

Ministry of Economy and Innovation of the Republic of Lithuania

Ministry of Finance of the Republic of Lithuania

Ministry of Social Security and Labour of the Republic of Lithuania

Ministry of Education, Science and Sport of the Republic of Lithuania

Ministry of Agriculture of the Republic of Lithuania

Ministry of Health of the Republic of Lithuania

State Tax Inspectorate

State Labour Inspectorate

Employment Service

2014-2020 European Union funds investments in Lithuania

Lithuanian Business Support Agency

National Paying Agency

Central Project Management Agency

European Social Fund Agency

Invest Lithuania Public Institution

Public enterprise “Versli Lietuva”

UAB “Investment and Business Guarantees”

Public Enterprise “Centre of Registers”

Register of legal acts

Lithuanian Rural Network

Electronic Government Gateway

Law on the establishment of the Ministry of Energy of the Republic of Lithuania

Law on the Government of the Republic of Lithuania

Law on Amendments to the Law on Local Self-Government

Law on the Register of Legal Entities

Law on Prohibition of Unfair Commercial Practices for Consumers

Law on Protection of Consumer Rights

Law on Declaration of Residence

Water Law

Law on Charity and Support

Law on Bankruptcy of Enterprises

Law on Corporate Restructuring

Trademark Law

Law on Public Bodies

Law on Associations

Law amending the Law on Spatial Planning

Law on Joint Stock Companies

Law on Temporary Prolongation of the Validity of Laws in Force in the Territory of the Republic of Lithuania Adopted before 11 March 1990
(Seimas of the Republic of Lithuania No VIII-588 of 11 December 2003)

National Strategy for Sustainable Development

Law on the Basics of Valuation of Assets and Business

Law amending the Law on Copyright and Related Rights

Law amending the Law on Legal Protection of Personal Data

Law on Patents

Civil CODE

Law on State Registers

Law amending the Law on Statistics

Law on Competition

Statute of the Seimas of the Republic of Lithuania

Law on Occupational Pensions
(Seimas of the Republic of Lithuania No. X-745 of 4 July 2006)

Law on State Pensions
(Seimas of the Republic of Lithuania No I-730 of 18 May 2004)

Law on State Social Insurance Pensions
(Seimas of the Republic of Lithuania No I-549 of 11 May 2004)

Law amending the Law on Social Integration of Disabled Persons

Law on the Legal Status of Aliens
(Seimas of the Republic of Lithuania No IX-2206 of 29 April 2004)

Law on Sickness and Maternity Social Insurance
(Seimas of the Republic of Lithuania No IX-110 of 27 January 2004)

Law on State Disability Benefits
(Seimas of the Republic of Lithuania No I-675, 20 January 2004)

Law on Unemployment Social Insurance
(16-12-2003 Seimas of the Republic of Lithuania No IX-1904)

Law on Equal Opportunities
(18-11-2003 Seimas of the Republic of Lithuania No IX-1826)

Law on State Social Insurance
(Seimas of the Republic of Lithuania No. I-1336 of 18 November 2003)

Law on Guarantees of Income of Residents
(Seimas of the Republic of Lithuania No. I-618 of 1 July 2003)

Law on the Determination of Interest on Late Payment of Benefits Related to Labour Relations
(Seimas of the Republic of Lithuania No I-1214 of 28 January 2003)

Law on the Framework of the State Social Security System
(Seimas of the Republic of Lithuania No I-696 of 21 May 1991)

Law on Employment of the Population (not in force)
(Seimas of the Republic of Lithuania No. I-864 of 13 December 1990)

Occupational Safety and Health Act
(2004-02-05 Seimas of the Republic of Lithuania No IX-1672)

Law on Maintenance of Potentially Hazardous Installations
(Seimas of the Republic of Lithuania No. I-1324, 2 December 2003)

Law on Social Insurance of Accidents at Work and Occupational Diseases
(11-11-2003 Seimas of the Republic of Lithuania No VIII-1509)

Law on the State Labour Inspectorate
(Seimas of the Republic of Lithuania No IX-1768 of 14 October 2003)

Law on Fire Safety
(Seimas of the Republic of Lithuania No. IX-1225, 05-12-2002)

Law on Civil Protection
(Seimas of the Republic of Lithuania No VIII-971, 31 December 1998)

Temporary Law on Compensation for Occupational Accidents or Occupational Diseases
(Seimas of the Republic of Lithuania No VIII-366 of 1 July 1997)

Proposal for a Directive of the European Parliament and of the Council on industrial emissions (integrated pollution prevention and control)-IPPC_(Recast)
(European Parliament No 2009-06-26 )

Directive 2009/28/EC on the promotion of the use of energy from renewable sources and amending and subsequently repealing Directives 2001/77/EC and 2003/30/EC
(European Parliament No 2009-04-23)

Directive 2009/29/EC amending Directive 2003/87/EC so as to improve and extend the greenhouse gas emission allowance trading scheme of the Community (European Parliament No. 2009-04-23 )

Directive 2008/98/EC on waste and repealing certain Directives
(European Parliament No 2008-11-19 )

Directive 2006/32/EC on energy end-use efficiency and energy services
(European Parliament No 32006L0032 of 5 April 2006)

Directive 2006/12/EC on waste
(European Parliament No 32006L0012 of 5 April 2006)

Regulation No 1775/2005 on conditions for access to the natural gas transmission networks
(European Parliament No 32005R1775 of 28 September 2005)

Directive 2005/32/EC establishing a framework for the setting of ecodesign requirements for energy-using products and amending Council Directive 92/42/EEC and Directives 96/57/EC and 2000/55/EC of the European Parliament and of the Council
(European Parliament No 32005L0032 of 6 July 2005)

Directive 2004/67/EC concerning measures to safeguard security of natural gas supply
(European Parliament No 32004L0067 of 26 April 2004)

Directive 2004/22/EC on measuring instruments
(European Parliament No 32004L0022 of 31 March 2004)

Directive 2004/8/EC on the promotion of cogeneration based on a useful heat demand in the internal energy market and amending Directive 92/42/EEC
(European Parliament No 32004L0008 of 11 February 2004)

Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity
(European Parliament No 32003L0096 of 27 October 2003)

Directive 2003/87 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC
(European Parliament No 32003L0087 of 13 October 2003)

Directive 2003/54/EC concerning common rules for the internal market in electricity and repealing Directive 96/92/EC
(European Parliament No 32003L0054 of 26 June 2003)

Directive 2003/55/EC concerning common rules for the internal market in natural gas and repealing Directive 98/30/EC
(European Parliament No 32003L0055 of 26 June 2003)

Directive 2003/30/EC on the promotion of the use of biofuels and other renewable fuels for transport
(European Parliament No 32003L0030 of 30 May 2003)

Directive 2002/91/EC on the energy performance of buildings
(European Parliament No 32002L0091 of 16 December 2002)

Directive 2001/80/EC on the limitation of emissions of certain pollutants into the air from large combustion plants
(European Parliament No 32001L0080 of 23 October 2001)

Directive 2001/77/EC on the promotion of electricity produced from renewable energy sources in the internal electricity market
(European Parliament No 32001L0077 of 27 September 2001)

Directive 2000/76/EC on the incineration of waste
(European Parliament No 32000L0076 of 4 December 2000)

Directive 1999/32/EC on the sulphur content of certain liquid fuels and amending Directive 93/12/EEC (1999/32/EC)
(European Parliament No 31999L0032 of 26 April 1999)

Directive 97/23/EC on the approximation of the laws of the Member States relating to pressure equipment
(European Parliament No 31997L0023 of 29 May 1997)

Directive 96/57/EC on energy efficiency requirements for household electric refrigerators, freezers and combinations thereof
(European Parliament No 31996L0057 of 3 September 1996)

Directive 92/75/EEC on the indication by labelling and standard product information of the consumption of energy and other resources by household appliances
(European Parliament No 31992L0075 of 22 September 1992)

Directive 92/42/EEC on efficiency requirements for new hot water boilers fired with liquid or gaseous fuels
(European Parliament No 31992L0042 of 21 May 1992)

Law on Radioactive Waste Management
(2009-01-12 Seimas of the Republic of Lithuania No VIII-1190)

Law on Reorganisation of the Special Purpose Joint Stock Company “Lietuvos energija” and on the Transfer of the Heat Economy and its Management to the Municipalities, Article 5
(2009-01-12 Seimas of the Republic of Lithuania No VIII-182)

Law on Value Added Tax
(Seimas of the Republic of Lithuania No IX-751 of 23 December 2008)

On the Programme of the Government of the Republic of Lithuania
(Seimas of the Republic of Lithuania No XI-52 of 9 December 2008)

Law on Amendments to the Law on Heat Economy
(Seimas of the Republic of Lithuania No X-1329, 20-11-2007)

Law on Nuclear Power Plants
(Seimas of the Republic of Lithuania No X-1231 of 28 June 2007)

Law on Construction
(Seimas of the Republic of Lithuania No. I-1240 of 2007-05-03)

Law amending the Law on Natural Gas
(Seimas of the Republic of Lithuania No. X-1054 of 20 March 2007)

Law on Drinking Water Supply and Wastewater Management
(Seimas of the Republic of Lithuania No. X-764 of 13 July 2006)

Law amending the Law on Metrology
(Seimas of the Republic of Lithuania No X-717 of 22 June 2006)

Law amending the Law on Environmental Monitoring
(Parliament of the Republic of Lithuania No. X-595 of 04-05-2006)

European Union structural assistance
(Ministry of Finance of the Republic of Lithuania No. 2005-12-14)

Emission Trading Allowances
(Ministry of the Environment of the Republic of Lithuania No. 2004-12-27)

Law amending the Law on Electricity
(Seimas of the Republic of Lithuania No IX-2307 of 1 July 2004)

Law on Petroleum Products and State Oil Reserves
(Seimas of the Republic of Lithuania No IX-986 of 20 April 2004)

Law on Environmental Pollution Tax
(Seimas of the Republic of Lithuania No VIII-1183 of 15 April 2004)

Law on Environmental Protection
(Seimas of the Republic of Lithuania No. I-2223 of 13 April 2004)

Law amending the Law on Biofuels
(2004-02-05 Seimas of the Republic of Lithuania No IX-1999)

Law amending the Law on Excise Duty
(Seimas of the Republic of Lithuania No IX-1987 of 29 January 2004)

Law amending the Law on Public Procurement
(16-12-2003 Seimas of the Republic of Lithuania No IX-1217)

Law on Cash Social Assistance to Needy Families and Persons Living Alone
(Seimas of the Republic of Lithuania No IX-1675 of 1 July 2003)

Law on Waste Management
(Parliament of the Republic of Lithuania No VIII-787 of 10 June 2003)

Law on State Support for the Acquisition or Rental of Housing Law
(12-11-2002 Seimas of the Republic of Lithuania No IX-1188)

Law on Energy
(Seimas of the Republic of Lithuania No IX-884 of 16 May 2002)

Law on Amendments to the Law on Associations of Owners of Multi-apartment Houses
(Seimas of the Republic of Lithuania No VIII-1741 of 9 October 2001)

Law on Environmental Air Protection
(Seimas of the Republic of Lithuania No VIII-1392, 4 November 1999)

Law on Prices
(Seimas of the Republic of Lithuania No. I-413, 17-11-1998)

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