Registration of a Permanent Establishment (PE)

If a company wishes to expand without setting up a subsidiary, it has the following options:

What are the requirements for establishment of PE in Lithuania?

A foreign company is treated as having a permanent establishment in Lithuania, if activities of that foreign company is permanently conducted in the territory of Lithuania without being organized in any other form. 

Pursuant to the Lithuanian Law on Corporate Income Tax a foreign entity shall be considered to be operating through a PE in the territory of Lithuania where:
  • it permanently carries out activities in Lithuania; or
  • carries out its activities in Lithuania through a dependent representative (agent); or
  • uses a building site, a construction, assembly or installation object in Lithuania; or
  • it makes use of installations or structures in Lithuania for prospecting or extracting natural resources, including wells or vessels used for that purpose.

When is it considered that PE started its activity in Lithuania? 

A foreign entity is considered to have started its activities as of the date of concluding the first transaction in Lithuania.

Is PE registered in the Register of Legal Entities?

PE is not registered in the Register of Legal Entities and requires registration with the Tax Authority in the Register of Tax Payers.

What information is required for the registration?

  • extract from the Commercial Register;
  • a copy of passport, residence address, email, telephone number of a person who represents the foreign company;
  • Chief Accountant’s name, surname, residence address, email, telephone number, a copy of passport.

How long does it take to register the Tax payer?

Approximately 5 working days.

What are other obligations in relation to PE?

In case PE is created, a foreign entity is obliged to keep accounting records, submit tax returns and provide all supporting documentation and registers to the Tax Authority upon request.

To whom shall I apply for more information?

Please feel free to contact Lina Lapyte by e-mail: or phone number: +370 618 79158.

You may also file our contact form and we will get in touch with you. 

Accuracy, Timely Reporting, Tax and Legal support

That's what good accounting is made off

Reliable financial management is one of the cornerstones of a successful business. We believe that primary duty of a reliable accounting partner is to ensure accurate and timely reporting which enables you to evaluate business performance and make right decisions. 

Our intention is to add value to our customers by providing full support, therefore tax and legal advisory are the integral part of our services. Emphasis on the proactive approach enables us to provide better and better solutions to customers.

We help hundreds of multinational and local companies run their businesses in Lithuania. Every client is important to us, regardless of the size, turnover or sphere of activity of the company. 

We have more than 40 experienced professionals providing world class accounting services to a wide range of clients established or expecting to commence activities in Lithuania. Our advisory team having different background ensures the best understanding of tax and legal issues and problems that your business is facing and provide you the most comprehensive service. 

Find out more about our expertise here.  

Why choose Leinonen

Read more about our accounting, payroll and advisory services here!

We are ISO 9001 Certified Partner

Leinonen Lithuania has achieved ISO 9001:2008 certificate from Bureau Veritas. This certificate confirms that our company has implemented and maintains a management system based on the internationally recognised quality management principles. The system helps us to assure high quality standards of accounting services we provide to our customers.

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From 2019 Companies will be obligated to disclose their true beneficiary owners Dec 17

From 1 January 2019 all legal entities established in the Republic of Lithuania will have a new obligation to submit to the Register of Legal Entities detailed information about their actual beneficiaries and to receive, store and update such an information, if necessary.