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Establishment of public institution (VšĮ)

Direct integration with the Centre of Registers

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Standard timeframe: 3–5 business days

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Limited civil liability

Register a Public Institution (VšĮ) online

A public institution (VšĮ) is the optimal legal form for education, culture, social and sports projects and for activities that do not distribute profit. We prepare all incorporation documents and the articles of association, and represent you at the Centre of Registers remotely – usually within 3–5 business days.

Attracting support

1.2% personal income tax and corporate support

Once it obtains support recipient status, a VšĮ can receive support from businesses, and once it registers the NGO mark in the Register of Legal Entities – also the 1.2% share of personal income tax allocated by residents.

Support recipient status

Protection

Limited liability of members

A VšĮ is a legal entity with limited civil liability: members are generally not liable for the institution’s obligations with their personal assets and only risk their contribution to the institution’s capital.

Limited civil liability

Structure

Unlimited number of members

It can be founded by a single person or by any number of members. It is easy to bring in new partners, patrons or like-minded people.

From 1 to unlimited

Freedom of activity

Commercial activity is allowed

A VšĮ may carry out commercial activities, provide paid services or sell products, provided the income is used for the purposes set out in its articles of association. However, the institution may not transfer assets to its members or persons related to them, borrow at interest from its members or act as a guarantor for the obligations of others.

Sustainable funding base

25+ years of experience in law and taxation

Centre of Registers fees are already included in the service price

Documents prepared by lawyers

29%

of all NPOs

VšĮ – the second most common form of non-profit organisation

According to Centre of Registers data as of 1 February 2024, there were 23,335 non-profit organisations operating in Lithuania, of which 6,805 were public institutions (about 29%). Only associations were more numerous (12,907).

Source: Explanatory note to a Seimas draft law with Centre of Registers data as of 1 February 2024 (PDF)

Usual timeframe: 3–5 business days

Save 20%

Original price was: 200,00€.Current price is: 160,00€. without VAT

without VAT

Original price was: 200,00€.Current price is: 160,00€. without VAT

Total incl. 21% VAT:

193,60 €

The company registration period starts from the day we receive all the required documents from the client.

By clicking the button, you confirm your order and proceed to secure payment.

Centre of Registers fees are included in the price

Secure 256-bit SSL payment via online banking

Professional liability of our lawyers

Two specialists at a computer reviewing VšĮ incorporation documents online together
1400+
Legal entities successfully incorporated

VšĮ articles of association based on the model form

Protection and compliance

Legal peace of mind and smooth registration

When you set up a VšĮ with MyTax, you get not just routine form filling but a complete legal and tax foundation. Our lawyers personally oversee every stage of the incorporation, ensuring full compliance with the Law on Public Institutions of the Republic of Lithuania.

Accurate VšĮ articles of association and deed of incorporation

Articles of association based on the model form, tailored to the requirements of support recipient status, the specifics of NGOs, members’ rights and the competences of management bodies.

Director’s employment contract and liability agreement

We prepare all the documents needed to appoint the sole director, a draft employment contract and a material liability agreement. A VšĮ that holds the NGO mark and does not belong to the public sector may also sign a volunteering agreement with its director.

Free corrections based on Centre of Registers comments

If the Centre of Registers raises any comments on the documents, we make all corrections free of charge on the same day until final registration.

Legal comparison

How does a VšĮ differ from an MB, UAB and association?

Objectively compare the advantages, profit distribution and liability rules of a public institution, an MB, a UAB and an association before you decide. More on our company formation services page.

01

Profit distribution

VšĮ: Profit is reinvested in the purposes set out in the articles of association; no dividends are paid.
MB / UAB: Profit can be paid out to owners / shareholders as dividends.
Association: Profit cannot be distributed to members.
Public and purpose-driven benefit
02

Civil liability

VšĮ: Limited liability – members are not liable with their personal assets.
MB / UAB: Also limited civil liability.
Association: Limited liability for members.
Members’ personal assets are protected
03

Support recipient status

VšĮ: Can obtain support recipient status; 1.2% personal income tax only with the NGO mark in the Register of Legal Entities.
MB / UAB: Cannot receive personal income tax support (can only give support).
Association: Entitled to obtain support recipient status.
1.2% personal income tax and business support
04

Management bodies

VšĮ: General meeting of members and a sole director.
MB: Members' meeting or a manager under a service contract.
Association: General assembly of members and a collegial management body / director.
Clear and efficient management

It doesn't get simpler

A clear process: 4 steps to an operating VšĮ

For founders with a Lithuanian e-signature, we do everything remotely – no need to visit a notary or queue at the Centre of Registers.

1

Choosing a name

Provide three preferred names for the institution in order of priority. If the first option cannot be registered, we will use the second and, if necessary, the third.

Duration: ~15 min.

2

Drafting the articles of association

We prepare the deed of incorporation (or an agreement for several members) and the VšĮ articles of association based on the model form, with provisions on support recipient status and the institution’s objectives.

Duration: 1 business day

3

Signing with an e-signature

All members and the director sign the prepared incorporation documents online with a qualified e-signature (Mobile-ID or LT ID).

Duration: ~5–10 minutes

4

Registration with the Centre of Registers and STI

The Register of Legal Entities (JAR) approves the institution, assigns its legal entity code and issues an electronic extract, and the institution is registered with the State Tax Inspectorate (STI). After registration, applications for the NGO mark and support recipient status can be submitted to the Centre of Registers.

The institution is ready to operate!

Answers to your questions

Frequently asked questions about setting up a VšĮ

Didn’t find the answer to your question? Our lawyers will provide an individual consultation free of charge.

Call a consultant: +370 5 2075759

Who can be founders and members of a public institution (VšĮ)?
A VšĮ can be founded by both natural and legal persons (Lithuanian and foreign residents). There is no limit on the number of founders – the institution can be set up by a single person, who becomes its sole member, or by several members together. New members can later join the VšĮ by making the required contribution.
How does a VšĮ obtain support recipient status and the right to 1.2% personal income tax?
Support recipient status is granted by the Centre of Registers at the request of the VšĮ, provided its articles of association specify activities of public benefit and the institution meets the requirements of the Law on Charity and Support. Since 1 January 2025, the 1.2% share of personal income tax allocated by residents can only be received by legal entities that meet the definition of an NGO under the Law on the Development of Non-Governmental Organisations and hold the NGO mark in the Register of Legal Entities. Important: an organisation in which more than 1/3 of the participants or votes belong to legal entities that are not NGOs or religious communities is not considered an NGO – for example, if one of two members is a UAB, the VšĮ will not be able to receive the 1.2% personal income tax. To keep the status, financial statements must be submitted on time every year.
Does a VšĮ have to employ a director, and how is it managed?
A public institution must have a sole management body – a director (manager), while the highest decision-making body is the general meeting of members. An employment contract is usually signed with the director (it can also be part-time). However, a VšĮ that does not belong to the public sector and is registered as an NGO in the Register of Legal Entities may sign a volunteering agreement with its director – in which case no salary or Sodra social insurance contributions have to be paid straight away.
Can a VšĮ engage in commercial activities and make a profit?
Yes, a VšĮ may engage in any commercial activity not prohibited by law (providing services, organising training and events, selling goods), provided the income is used for the public-benefit purposes set out in its articles of association. Profit cannot be distributed to members. The law also prohibits transferring the institution’s assets to a member or a related person, borrowing at interest from a member and acting as a guarantor for the obligations of others. A VšĮ must have at least one account with a credit or electronic money institution – banks’ due diligence checks for a VšĮ often take longer, so it is worth planning the account opening in advance.
Kokie reikalavimai taikomi VšĮ buhalterinei apskaitai?
VšĮ apskaitą tvarko pagal Finansinės apskaitos įstatymą ir Lietuvos finansinės atskaitomybės standartus. Pagal nuo 2024 m. gegužės 1 d. galiojančią Viešųjų įstaigų įstatymo redakciją, įstatymą atitinkanti VšĮ gali pasirinkti supaprastintą finansinę apskaitą ir vietoj metinių finansinių ataskaitų rinkinio bei veiklos ataskaitos teikti metinę ataskaitą. „MyTax“ padės parinkti tinkamą apskaitos būdą ir siūlo specializuotą VšĮ buhalterinės priežiūros paslaugą.
Kiek kainuoja VšĮ steigimas ir kiek laiko tai užtrunka?
VšĮ steigimas internetu kainuoja 160,00€ be PVM (promotional price; 193,60€ su PVM). Į kainą įskaičiuoti Registrų centro mokesčiai, steigimo dokumentų parengimas ir atstovavimas Registrų centre. Įprastas terminas – 3–5 darbo dienos, tačiau jis priklauso nuo Registrų centro ir pavadinimo patvirtinimo. Papildomai mokama tik už pasirinktas paslaugas (kainos be PVM): kiekvieną papildomą steigėją (+30,00€), mūsų suteikiamą buveinės adresą 3 metams (+49,00€) ar steigimą neturint Lietuvoje išduoto el. parašo (+193,60€).
Ar galima įsteigti VšĮ neturint Lietuvoje išduoto Mobile-ID ar LT ID parašo?
Taip. Užsakymo formoje pažymėkite, kad nenaudosite Lietuvoje išduoto Mobile-ID ar LT ID parašo (papildomai 193,60€ be PVM). Tokiu atveju užsienio steigėjui paprastai prireikia notaru patvirtinto įgaliojimo (dažnai su apostile), todėl steigimas trunka ilgiau nei įprastos 3–5 darbo dienos. Mūsų teisininkai padės parengti įgaliojimo tekstą ir suderins visus žingsnius.
Kokius mokesčius moka VšĮ?
VšĮ pelno mokestį moka tik nuo ūkinės komercinės veiklos pelno – gauta parama ir biudžeto lėšos, panaudotos pagal paskirtį, pelno mokesčiu neapmokestinamos. Nuo 2026 m. standartinis pelno mokesčio tarifas yra 17 %. Kai mokestinio laikotarpio pajamos neviršija 300 000 € ir tenkinamos Pelno mokesčio įstatymo sąlygos, pirmuosius du mokestinius laikotarpius taikomas 0 %, vėliau – 7 % tarifas (taikomos susijusių vienetų išimtys). PVM mokėtoja VšĮ privalo registruotis, kai PVM apmokestinamos veiklos pajamos per paskutinius 12 mėn. viršija 45 000 €.

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Pre-launch consultation

Not sure whether a VšĮ suits your activity?

Book a free legal consultation with MyTax lawyers. We will answer your questions about support recipient status, members’ agreements, taxes and the registered office address.

call +370 5 2075759

Book a consultation