Compliance calendar

Obligation deadlines for Lithuanian legal entities under the legal acts in force. Tvarka automatically calculates the deadlines for your company and reminds you about them.

All legal forms UAB MB VšĮ Association ŽŪB DNSB
38 obligations

After the end of the financial year

Annual meeting deadline (4 months)

Critical MBĮ 23(3), VšĮĮ 12(8), Asoc. 8(1)(5), ŽŪBĮ 21(3)
+4 months
MB, VšĮ, ASOCIACIJA, ŽŪB

ANK, Article 223: manager fine of EUR 600–1450

UAB annual general meeting deadline

Critical ABĮ, Article 24(1)
+5 months
UAB

ANK, Article 223: manager fine of EUR 600–1450; missed JADIS or JAR filing deadline

Association member register maintenance

Medium Associations Law, Article 8(3)
ASOCIACIJA

Failure to maintain the member register

Audit engagement verification

Medium Audit Law, Article 3
UAB, MB, VšĮ, ASOCIACIJA, ŽŪB, DNSB

Failure to meet an audit requirement; ANK penalties may apply

DNSB annual meeting deadline

Medium DGNKPPSBĮ, Article 11(3)
+5 months
DNSB

Members’ rights may be breached; a governance dispute may follow

Late filing penalty risk monitor

Critical ANK, Article 223
UAB, MB, VšĮ, ASOCIACIJA, ŽŪB, DNSB

ANK, Article 223: fine of EUR 600–1450

VšĮ AML/CFT exemption check (sole state-owned)

Low PPTFPĮ, Article 25(1) exemption
VšĮ

If the state or a municipality is the sole stakeholder of a VšĮ, the duty to declare an ultimate beneficial owner under PPTFPĮ, Article 25(1), does not apply.

ZUB semi-annual meeting frequency check

High ŽŪBĮ, Article 21(3)
ŽŪB

Members’ rights may be breached; governance disputes may follow

Event-based

Manager registration with JAR (30 days)

High CK 2.66(3), VšĮĮ 9(4)
+30 days
VšĮ, ASOCIACIJA, ŽŪB, DNSB

Missed deadline for submitting data to JAR; ANK, Article 223

MB manager registration with JAR

High MBĮ, Article 22(5)
+5 days
MB

Missed deadline for submitting data to JAR

UAB manager registration with JAR

High ABĮ, Article 37(9); JAR regulations, paragraph 142
+5 days
UAB

Missed deadline for submitting data to JAR; ANK, Article 223

DNSB activity report before AGM

Medium DGNKPPSBĮ, Article 19
-15 days
DNSB

Failure to meet the duty to inform

Financial statements filing to JAR

Critical CK 2.66(4)
+30 days
UAB, MB, VšĮ, ASOCIACIJA, ŽŪB, DNSB

ANK, Article 223: fine of EUR 600–1450; JAR may start liquidation proceedings

General registered data change notification to JAR

Medium CK 2.66(3)
+30 days
VšĮ, ASOCIACIJA, ŽŪB, DNSB

Missed deadline for submitting data to JAR; ANK, Article 223

JADIS participant data filing (business days)

High MBĮ, Article 6¹(2)
+5 business days
MB

Missed deadline for submitting participant data to JADIS

JADIS participant data filing (calendar days)

High ABĮ 41¹(2), VšĮĮ 10(2)-(3), JADIS regulations, ŽŪBĮ 11¹
+5 days
UAB, VšĮ, ASOCIACIJA, ŽŪB

Missed deadline for submitting participant data to JADIS

JANGIS beneficial-owner data filing

High PPTFPĮ, Article 25(1)
+10 days
UAB, MB, VšĮ, ASOCIACIJA, ŽŪB, DNSB

PPTFPĮ fines; business activity may be restricted

Capital increase by management decision JAR filing

High JAR regulations, paragraph 142.1 (version from 2026-07-01)
+10 days
UAB

Missed JAR filing deadline; when the governing body first uses its granted right to increase share capital, the general meeting decision granting that right must also be filed

Financial assistance JAR filing

High JAR regulations, paragraph 143⁴ (from 2026-07-01)
+10 days
UAB

Missed JAR filing deadline

Redeemable shares redemption JAR filing

High JAR regulations, paragraph 143³ (from 2026-07-01)
+10 days
UAB

Missed JAR filing deadline

Association meeting notice period (reasonable notice)

High Associations Law, Article 8(6); CK, Article 2.101 (reasonable notice)
-14 days
ASOCIACIJA

Meeting decisions may be challenged or declared invalid

DNSB meeting notice period

High DGNKPPSBĮ, Article 11(2)
-14 days
DNSB

Meeting decisions may be challenged

UAB meeting notice period (electronic/shortened)

High ABĮ, Article 26(5)
-14 days
UAB

Meeting decisions may be challenged or declared invalid

UAB meeting notice period (standard)

High ABĮ, Article 26(4)
-21 days
UAB

Meeting decisions may be challenged or declared invalid

VšĮ meeting notice period (reasonable notice)

High VšĮĮ, Article 12(7); CK, Article 2.101 (reasonable notice)
-14 days
VšĮ

Meeting decisions may be challenged or declared invalid

ZUB meeting notice period

High ŽŪBĮ, Article 21(3)
-7 days
ŽŪB

Meeting decisions may be challenged

Association protocol signing deadline

Medium Associations Law, Article 8; general CK rules apply
+5 business days
ASOCIACIJA

Meeting documentation may be incomplete

DNSB protocol signing deadline

Medium DGNKPPSBĮ, Article 11(11)
+5 business days
DNSB

Meeting documentation may be incomplete

MB protocol signing deadline

Medium MBĮ, Article 20
+10 days
MB

Meeting documentation may be incomplete

VšĮ protocol signing deadline

Medium VšĮĮ, Article 12(10)
+5 business days
VšĮ

Meeting documentation may be incomplete

UAB repeat meeting earliest calling date

High ABĮ, Article 26(6)
+5 days
UAB

Procedural defects may put the validity of decisions at risk

UAB repeat meeting notice deadline

High ABĮ, Article 26(6)
-21 days
UAB

Procedural defects may put the validity of decisions at risk

VšĮ extraordinary meeting convening deadline

High VšĮĮ, Article 12(9)
+30 days
VšĮ

Stakeholders’ rights may be breached; a court may order the meeting to be convened

Fixed calendar date

Intra-EU supplies report (FR0564)

High PVMĮ, Article 88-1; VMI rules for completing and filing FR0564
UAB, MB

Fine for failing to file the report on supplies to other EU Member States.

VAT return (FR0600)

High PVMĮ; VMI rules for filing FR0600
UAB, MB

Late-payment interest and fines for filing the VAT return late.

GPM313 income tax return

High GPMĮ; VMI rules for filing GPM313
UAB, MB

Late-payment interest and fines for filing the income-tax return late.

i.SAF invoice registers

High VMI rules for filing i.MAS i.SAF
UAB, MB

Fine for failing to file VAT invoice registers.

Sodra SAM report

High VSDĮ; Sodra rules for submitting reports
UAB, MB

Fine for filing the Sodra report late.

Continuous monitoring

Association member register maintenance

Check that the member list is current and includes every required field: name, code, address, admission date and fee status

Monitoring Associations Law, Article 8(3)
ASOCIACIJA

Audit engagement verification

Check whether an audit is mandatory and the agreement was signed before the financial year ends

Monitoring Audit Law, Article 3
UAB, MB, VšĮ, ASOCIACIJA, ŽŪB, DNSB

Late filing penalty risk monitor

Warning: important deadlines are approaching, and missing them may lead to fines

Monitoring ANK, Article 223
UAB, MB, VšĮ, ASOCIACIJA, ŽŪB, DNSB

VšĮ AML/CFT exemption check (sole state-owned)

Check whether the state or a municipality is the sole stakeholder. If so, beneficial-owner data need not be filed.

Monitoring PPTFPĮ, Article 25(1) exemption
VšĮ

ZUB semi-annual meeting frequency check

Check that at least 2 meetings take place during the financial year

Monitoring ŽŪBĮ, Article 21(3)
ŽŪB

Automatic obligation monitoring for your company

Tvarka automatically calculates deadlines, sends reminders and helps you file documents on time.

Get started

The information is based on the Lithuanian legal acts in force in 2026. Tvarka does not provide legal advice. For specific cases, consult a lawyer.