Lithuanian company data explained: codes, VAT, legal forms, and financials

This guide defines the core terms you meet when working with Lithuanian company data — registration codes, VAT codes, legal forms, financial statements, and activity codes — and notes which ImonesMCP tool surfaces each one. Use it as a reference alongside the company lookup how-to and the due-diligence guide.

Registration code (įmonės kodas)

The registration code (įmonės kodas, also called juridinio asmens kodas or ja_kodas) is a permanent, unique 9-digit number assigned to every legal entity by Registrų centras at registration. It never changes over the life of the company and is the single most reliable identifier — names change, VAT registration comes and goes, but the code stays. In ImonesMCP it is the primary key for get_company, get_company_financials, and get_company_people, and it is returned by every search_companies result.

VAT code (PVM kodas)

The VAT code (PVM kodas) is a separate identifier that starts with LT and exists only when a company is registered for value-added tax with the VMI. It is not derived from the registration code — the digits are unrelated. Many small companies and sole traders are not VAT-registered, so this field is often empty, and VAT registration can lapse while the company remains active. get_company returns the VAT code and status; get_company also accepts a vatCode as input, and search_companies offers a vatActive filter.

Registrų centras and JADIS

VĮ Registrų centras is the Lithuanian state enterprise that operates the country's official registers. The register of legal entities is JADIS (Juridinių asmenų dalyvių informacinė sistema and the broader legal-entities register), which records each company's code, name, legal form, status, address, and registered activities. Registrų centras is the authoritative source; VMI (Valstybinė mokesčių inspekcija, the State Tax Inspectorate) is the source for VAT registration. ImonesMCP ingests both from official open data on data.gov.lt — it does not scrape third-party company-directory sites.

Legal forms (UAB, MB, IĮ, AB)

The legal form tells you how a company is structured and where liability sits. The common Lithuanian forms:

• UAB — uždaroji akcinė bendrovė, a private limited liability company. The most common form; shares are not publicly traded.
• MB — mažoji bendrija, a small partnership. A lighter-weight form popular with small businesses (ImonesMCP itself is operated by an MB).
• IĮ — individuali įmonė, a sole proprietorship where the owner bears unlimited liability.
• AB — akcinė bendrovė, a public limited company whose shares can be offered publicly.

The legal form is part of the registered name and is returned in the get_company profile.

Financial statements

Lithuanian companies file annual financial statements (finansinės ataskaitos) with Registrų centras. From these, ImonesMCP's get_company_financials returns yearly summary figures — revenue, pre-tax profit, net profit, assets, and equity — plus the raw statement line items when an agent needs the detail. All figures are in EUR. Coverage depends on what a company has filed, and the most recent year can lag because filings arrive after a financial year closes. Use filing dates to judge how current a figure is.

Activity codes (EVRK)

EVRK (Ekonominės veiklos rūšių klasifikatorius) is the Lithuanian implementation of the EU's NACE economic-activity classification. Every company has one or more activity codes describing what it does, organized into sections (broad areas) and divisions (narrower groups). ImonesMCP's resolve_activity_code translates a code, a prefix, or a free-text query into its section and description, and search_companies accepts activityCode or activityDivision as filters. aggregate_companies can count companies by activityDivision for sector analysis.

VAT status

VAT status captures whether a company is currently a registered VAT payer. It is distinct from both the registration code and the legal status: an active company may or may not be VAT-registered, and a VAT registration can be active or inactive independently of the company's overall status. When VAT matters — for invoicing, tax treatment, or KYB screening — read the status explicitly rather than inferring it, using get_company or the vatActive filter on search_companies.

Ownership and participants (dalyviai)

Participants (dalyviai) are the shareholders or members that hold a stake in a company. In Lithuanian open data — and therefore in ImonesMCP — ownership is available only as aggregate counts: how many participants are Lithuanian versus foreign, and natural persons versus legal entities. There are no named individuals. This is deliberate: following the 2022 Court of Justice of the EU ruling, the beneficial-owner register is not open data, so named owners are never ingested or served. get_company_people returns these aggregate counts and is useful for risk context — a company owned entirely by foreign legal entities has a different profile from one held by a single domestic natural person — without exposing anyone's identity.

Company status

Status describes where a company stands in its lifecycle: active (veikianti), in liquidation, bankrupt, or deregistered/struck off. It is independent of both VAT status and financial standing — a profitable company can be mid-liquidation, and a dormant one can still be technically active. For any verification, status is the first thing to read: anything other than active is a signal to pause. get_company returns the current status, and aggregate_companies can count companies by status across a filtered population.

Municipality

Municipality (savivaldybė) is the registered administrative location of the company — Vilnius, Kaunas, Klaipėda, and so on. It reflects the registered address, not necessarily where all activity happens, but it is the standard geographic filter. search_companies accepts municipality to scope a search, and aggregate_companies can group counts by it for regional analysis — for example, how many active companies in a given division are registered in each municipality.

Putting it together

These fields interlock: the registration code anchors identity, the legal form and status describe structure and standing, VAT status governs tax treatment, EVRK classifies the activity, and financial statements show the numbers. An agent connected to ImonesMCP reads all of them through the six tools — see how to look up a company to try it, or the docs to connect.