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
19 obligations
Showing: Private limited company (UAB)

After the end of the financial year

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

Audit engagement verification

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

Failure to meet an audit requirement; ANK penalties may apply

Late filing penalty risk monitor

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

ANK, Article 223: fine of EUR 600–1450

Event-based

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

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

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

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

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

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

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

Automatic obligation monitoring for your company

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

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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.