Registration for payroll purposes

Nowadays it is common practice when a foreign legal entity employs a Lithuanian resident, whose working place is Lithuania. Usually the foreign legal entity does not wish to have any legal establishment in the country (e.g. limited liability company, branch or other). 

In case there are no obligations to register a permanent establishment due to the performed functions of the employed resident, the foreign entity shall be registered as a Tax Payer in Lithuania and pay social security contributions to Lithuanian budget. 

Leinonen Lithuania has a wide experience in such a cooperation with the foreign legal entities from different countries and receives the following main questions: 

What are the main documents required for the registration?

  • employment contract;
  • copy of the passport or ID card of the employee;
  • copy of the passport or ID card of the Head of the Entity;
  • extract from the Commercial Register. 

What kind of information is required?

  • Information on the Head of the Entity (e.g. address, email address, phone number)  
  • Information on the Accountant

How long does it take to register the Tax payer?

Approximately 3-5 working days.

Do you provide related payroll services? 


To whom shall I apply for more information?

Should you need any assistance, please feel free to contact Zita Merkeliene by e-mail: or phone number: +370 699 32529.

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.