Bank of Lithuania annual financial statements deadline
Bank of Lithuania · Annually · 3 months and 3 days after year end, or by 5 May
Payment and e-money institutions submit their annual financial statements, approved by the shareholders' meeting and audited where an audit is mandatory, with the auditor's report. Institutions that are financial institutions do so within 3 days of the meeting, which must be held within 3 months of year end. Others submit by 5 May of the following year.
Check the date against your own records.
Which deadline applies
The reporting calendar doesn't say which group a payment or e-money institution falls into. Regmindr sets the reminder for the earlier date, so it never comes after your deadline. If yours is 5 May, change the date once and it repeats from then on.
- Financial institutions: within 3 days after the general meeting of shareholders, which must take place within 3 months after the end of the financial year. For a 31 December year end, that's 3 April at the latest.
- Institutions that aren't financial institutions: no later than 5 May of the following year.
What to submit
The set of annual financial statements approved by the general meeting of shareholders, audited where an audit of financial statements is mandatory, and the auditor's report.
Get reminded before it's due
Regmindr tracks this alongside the rest of your compliance calendar, and emails your team before each deadline. Set it up from your year end in about two minutes.
Sources
- Bank of Lithuania: Reporting calendar for electronic money institutions
- Bank of Lithuania: Reporting calendar for payment institutions
This page is a summary, not legal or regulatory advice. The rules in the sources above take precedence.