Individuali įmonė IĮLithuania
What it takes to form, own and run a sole trader in Lithuania, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Individuali įmonė yra neribotos civilinės atsakomybės privatusis juridinis asmuo.
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Individualios įmonės steigėju gali būti tik veiksnus fizinis asmuo.
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Individualios įmonės įregistravimas dokumentus pateikus paštu ar klientų aptarnavimo padalinyje 21,12 dokumentus pateiktus e. būdu 13,08
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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Individualios įmonės steigėju gali būti tik veiksnus fizinis asmuo.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not required
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Visoms kitoms įmonėms finansinių ataskaitų auditas privalomas vertinant: 1) turto vertės, grynųjų pajamų ir vidutinio metinio darbuotojų skaičiaus dydžius; 2) gauto finansavimo dydį.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the IĮ are in our records.
What is public
Not in our records What the register shows the public is not in our records for the IĮ.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 0–7%+1 regime
Corporate income tax from 2026: standard rate 17%, preferential rate 7% for small units whose tax-period income is at most EUR 300,000; 0% for the first two tax periods of a newly registered small unit. The pages state these for taxable units generally, not per legal form.
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Pelno mokestį moka:
Special regimes that may apply
- Lengvata laisvosios ekonominės zonos įmonėms free zone · 100% exempt
Companies with free economic zone status meeting the capital investment threshold, deriving at least 75% of income from the activity prescribed for the zone, and meeting the average headcount condition Lietuvos Respublikos pelno mokesčio įstatymas (PMĮ), 58 straipsnio 16 dalis
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Lithuania
- Yes
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the IĮ.
Every business in Lithuania
VAT
- Standard rate
- 21%Official European Commission, Taxes in Europe Database situation on 2026/07/01
- Other rates
- 12% Accommodation services supplied under tourism legislation, regular passenger and luggage transport, and admission to arts and culture institutions and events
- 5% Technical aids for disabled persons and their repair
- 5% Medicines and medical aids, including uncompensated prescription medicines
- 5% Printed and electronic newspapers, magazines and other periodicals, and printed and electronic books and non-periodical information publications
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Lengvatinis 12 procentų PVM tarifas taikomas: ... apgyvendinimo paslaugoms; keleivių vežimo reguliaraus susisiekimo maršrutais paslaugoms ... visų rūšių meno ir kultūros įstaigų, meno ir kultūros renginių lankymui
- Registration threshold
- EUR 45,000
consideration received for taxable economic activity carried out in Lithuania (taxable supplies of goods and services); current or previous calendar year
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Jei einamaisiais arba praėjusiais kalendoriniais metais bendra iš Lietuvos Respublikos teritorijoje vykdomos PVM apmokestinamos ekonominės veiklos ... gauto (gautino) atlygio suma viršija 45 000 eurų.
- Voluntary registration
- Yes
A Lithuanian taxable person carrying on or intending to carry on economic activity may register voluntarily even below the €45,000 threshold.
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Taip pat yra numatyta savanoriško registravimosi PVM mokėtojais galimybė tais atvejais, kai neviršijamos nustatytos privalomojo registravimosi ribos.
- A foreign company
- Registers from its first taxable supply; needs a local tax representative
A foreign taxable person must register in Lithuania when it supplies goods or services whose place of supply is Lithuania, regardless of the €45,000 threshold. A person established in a third country must register through a Lithuanian branch or, without one, an appointed Lithuanian fiscal agent, unless its state has a mutual assistance arrangement equivalent to Directive 2010/24/EU; a person established in another EU state registers itself or through an authorised person.
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Užsienio valstybių asmenys ... privalo Lietuvoje registruotis PVM mokėtojais, kai: tiekia prekes ir / ar teikia paslaugas, kurių tiekimo / teikimo vieta laikoma Lietuva (neatsižvelgiant į 45 000 Eur atlygio ribą)
- Returns filed
- Monthly
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Tai kalendorinis mėnuo, o fizinio asmens PVM mokėtojo – kalendorinis pusmetis.
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
5 services name Lithuania on their own list: Paysera, Airwallex, Stripe, Revolut, N26. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Individuali įmonė (IĮ)
- ISO 20275 code
- A338Secondary GLEIF, Entity Legal Forms code list