W-8BEN-E for a Lithuanian UAB: 0% on Services, 10% on Software
This article was created with AI assistance and has not been reviewed by a human editor. It is provided for general informational purposes only and does not constitute tax, legal, or financial advice.
Treaty articles and rates on this page are checked against the US-Lithuania Income Tax Convention signed at Washington on January 15, 1998 (irs.gov/pub/irs-trty/lith.pdf) — last verified September 2026. The PDF header states a general effective date of 1 January 2000 under Article 29. No later protocol. The articles and the ordinary rates match the US-Latvia convention signed the same day.
AI-generated imageUAB, MB, or IĮ? Your legal form decides whether you file W-8BEN-E at all — and your treaty rate is 0% for services but 10% for software. Do not copy a Danish, Austrian, Finnish, Czech, or Slovak guide that quotes 0% on interest or on software. The Latvian convention uses the same articles and the same ordinary rates, including Limitation on Benefits in Article 23. Estonia matches the ordinary interest and royalty rates. Its Limitation on Benefits article is 22.
This guide is for a Lithuanian uždaroji akcinė bendrovė (UAB) or a mažoji bendrija (MB) that invoices US clients. It covers why an individuali įmonė (IĮ) is a different form, why services stay at Article 7(1) while a software licence and ordinary interest are 10%, why equipment rental is a royalty at 5%, which number goes on Line 9b, and why Limitation on Benefits is Article 23 rather than Article 22. A sample PDF is included further down.
If you are an individual — individuali veikla, or the owner of an IĮ — you file Form W-8BEN, not this one: start the W-8BEN wizard. A person uses an 11-digit asmens kodas, for example 38501011239. A company uses a 9-digit juridinio asmens kodas. This page is for the company form.
If you prefer to skip the reading, you can start the W-8BEN-E wizard now. In a few minutes you have a signature-ready PDF for $30, with Article 7(1) at 0% for services performed in Lithuania and no US permanent establishment.
Blank form or already filled in?
You can download the official, blank form from the IRS and complete it yourself — or get the same file already filled in by our wizard.
- Blank official W-8BEN-E (IRS, free): Download W-8BEN-E as a PDF directly from the IRS — for a UAB, an AB, or an MB.
- Blank official W-8BEN (IRS, free): Download W-8BEN as a PDF directly from the IRS — for the owner of an IĮ, or for individuali veikla.
- Already filled in (5–10 minutes): W-8BEN-E for Lithuanian companies ($30) or W-8BEN for individuals ($5).
- The convention: US-Lithuania Income Tax Treaty PDF on IRS.gov — signed January 15, 1998. The article numbers and the ordinary rates match the Latvian convention.
- Same treaty shape as Latvia: W-8BEN-E for a Latvian SIA uses the same articles and the same rates. The company-form rules on this page are Lithuanian.
UAB, MB, AB, or an IĮ?
Lithuanian company law uses several forms, and US tax classification does not follow the local abbreviation one-for-one:
- Akcinė bendrovė (AB): The public company limited by shares. Under Lithuanian company law an akcinė bendrovė is this public AB, not a private UAB. 26 CFR 301.7701-2(b)(8)(i) lists "Lithuania, Akcine Bendroves" as a per se corporation. Notice 2004-68 added public companies limited by shares. An AB is a Corporation and cannot file Form 8832. The list generally applies to an AB formed on or after October 7, 2004. For an AB formed before that date, Treas. Reg. 301.7701-2(e)(4) applies the list only after a change in ownership of 50 percent or more.
- Uždaroji akcinė bendrovė (UAB): The usual private company. Lithuanian company law treats it as its own form, separate from the public akcinė bendrovė. A UAB is not on the per se list. It defaults to Corporation because its members have limited liability, and a different US classification is made on Form 8832. A single-member UAB is not disregarded by default.
- Mažoji bendrija (MB): A small partnership-style company whose members have limited liability. It is not named on the per se list. It defaults to Corporation, and a different US classification requires Form 8832. A single-member MB is not disregarded by default.
- Individuali įmonė (IĮ): A legal person under Lithuanian law, but the owner has unlimited liability. For US tax purposes a single-owner IĮ is disregarded by default. The owner is the beneficial owner and files Form W-8BEN personally. Do not file Form W-8BEN-E for the IĮ.
- Individuali veikla: An individual activity certificate or business licence. Not a separate entity. The person files Form W-8BEN. Independent personal services are Article 14(1), and the foreign TIN is an asmens kodas.
- Tikroji ūkinė bendrija (TŪB) or komanditinė ūkinė bendrija (KŪB): Partnership forms. Check "Partnership" in Part I, line 4, not "Corporation."
The trap worth naming: Lithuanian law calling an IĮ a legal person does not make it a corporation for the IRS. A UAB and an MB both default to Corporation because the members have limited liability, and both can leave that default on Form 8832. An AB is the per se corporation. The list generally applies from October 7, 2004, and an earlier AB meets it only after a change in ownership of 50 percent or more. The treaty rates are the same as Latvia. Estonia uses the same ordinary interest and royalty percentages and a different Limitation on Benefits article.
Chapter 3 still decides which form you file and how the payer reads the certificate. The treaty rates sit in Part III, not in the Chapter 3 checkbox.
Who actually needs to submit this form?
Any Lithuanian UAB, AB, or MB that receives payments from a US business and needs to document that it is not a US person. Common situations:
- Invoicing US clients from Lithuania: Your UAB bills a US company for consulting, design, or similar work performed in Lithuania. With no US permanent establishment, that is Article 7(1) at 0%.
- A software licence, not a service invoice: A licence to use computer software is a royalty. Article 12(2)(b) caps US withholding at 10%. Article 12(3) only defines royalties. It is not the rate paragraph.
- US payment platforms: Payouts from Stripe, Amazon, YouTube/AdSense, or similar US-headquartered platforms. A Revolut Business account does not change the form or the rate. What matters is the residence of the company, not the bank that receives the payment.
- A US brokerage account: A broker that holds US stock for a Lithuanian company typically wants a current W-8BEN-E before it applies a treaty rate. An investor who is not a company uses Form W-8BEN and an asmens kodas, for example 38501011239.
What the payer withholds, and what the treaty actually changes
Without a submitted W-8BEN-E, the US payer generally withholds 30% of the gross payment under the Chapter 3 nonresident presumption rules. Filing the form is how the payer knows you are a foreign company and, when the facts fit, which treaty article and rate to apply.
Services performed in Lithuania, with no permanent establishment in the United States, are business profits under Article 7(1). The residence state taxes them. The US rate on the form is 0%. That is not a royalty, and it is not Article 14. Article 14 is for an individual, including the owner of an IĮ. A software licence is different: the convention names computer software inside the Article 12(3) definition, and the rate in Article 12(2)(b) is 10%. Interest the UAB receives on a loan to a US company is Article 11(2) at 10%. That is not the 0% residence-only rule in Austria, Denmark, Finland, Czechia, or Slovakia, and it is the same 10% the Latvian and Estonian conventions use for ordinary interest. Interest on a deposit in a US bank, not connected with a US permanent establishment, is already 0% under IRC sections 871(i) and 881(d). That exemption does not need a treaty claim, and Article 11(2) does not raise it to 10%.
Form W-8BEN-E, line by line, for a Lithuanian UAB
The line numbers below match the current form (Rev. October 2021) for the standard case: an operating UAB, Active NFFE, claiming Article 7(1) at 0% on services performed in Lithuania. Holding companies and financial institutions follow different rules on some lines.
| Line | What you enter |
|---|---|
| Line 1 | The legal name exactly as registered (e.g., "Neris Software UAB"). |
| Line 2 | Country of incorporation: Lithuania. |
| Line 3 | Leave blank for an ordinary UAB or MB. A single-member UAB or MB is not disregarded by default. Disregarded status requires Form 8832. An AB formed on or after October 7, 2004 cannot make that election. |
| Line 4 | "Corporation" for a UAB, an AB, and an MB (the MB default). "Partnership" for a TŪB or a KŪB. Never check "Corporation" for an IĮ — the owner files Form W-8BEN. |
| Line 5 | Chapter 4 (FATCA) status — almost always "Active NFFE" for an ordinary trading or services company. Ask an accountant if the company mainly holds investments. |
| Line 6 | The registered office in Lithuania, in Latin letters (e.g., Gedimino pr. 1-5, Vilnius, LT-01103). |
| Line 7 | Leave blank if it matches line 6. |
| Line 8 | Leave blank unless the company has actually received a US EIN. |
| Line 9a | Leave blank unless the entity is itself a Foreign Financial Institution. |
| Line 9b | The company's juridinio asmens kodas, 9 digits, for example 304123455. A number starting with 30 is common for a newer company. Do not require the prefix 30. Do not add an LT prefix: that is the PVM (VAT number), and only if the payer asked for a VAT ID. Do not enter an asmens kodas. That 11-digit number belongs on Form W-8BEN, for example 38501011239. |
| Line 9c | In practice this is not checked for a registered UAB — the Register of Legal Entities already issued the number. |
| Line 10 | Leave blank unless the withholding agent specifically asked for a reference number. |
| Part II (Lines 11-13) | Not completed for an ordinary UAB. This part is only for a disregarded entity or a branch receiving the payment. The owner of an IĮ does not use this part: that person files Form W-8BEN. |
| Line 14a | Lithuania. The 1998 convention is in force. |
| Line 14b | Limitation on Benefits. An operating UAB certifies Active trade or business under Article 23(3). "No LOB article in treaty" is the wrong box. Do not cite Article 22: in this treaty Article 22 is Other Income. |
| Line 15 | For services with no US permanent establishment: Article 7(1), 0%, type of income Services. A software licence is Article 12(2)(b) at 10%. Equipment rental is Article 12(2)(a) at 5%. Interest on a loan to a US company is Article 11(2) at 10%. A deposit in a US bank that is not connected with a US permanent establishment stays at 0% under IRC sections 871(i) and 881(d). Do not cite Article 11(2) for that deposit. Dividends under 10% of the voting shares of an ordinary company are Article 10(2)(b) at 15%. A RIC dividend is also 15%. A REIT dividend paid to the UAB follows US domestic law, not Article 10(2)(b). |
Read the juridinio asmens kodas from the register extract before Line 9b. Keep all 9 digits. Do not substitute a director's asmens kodas, and do not type the PVM with an LT prefix unless the payer asked for the VAT ID.
The guided W-8BEN-E wizard fills these lines from your answers, including the article and rate on Line 15.
Filled example: Neris Software UAB
An operating UAB, Chapter 3 Corporation, FATCA Active NFFE, Part III Article 7(1) at 0% for services, Line 14b active trade or business under Article 23(3).
Sample only — uses a fictional company for illustration. Example: Neris Software UAB, Gedimino pr. 1-5, Vilnius LT-01103, Lithuania, juridinio asmens kodas 304123455, Chapter 3 Corporation, FATCA Active NFFE, Article 7(1) at 0%, Line 14b active trade or business under Article 23(3).
The rates on Line 15
Use this table for an operating UAB or MB with no permanent establishment in the United States. The percentages match the Latvian convention. Do not paste a Danish or Finnish 0% rate onto the Lithuanian form. Estonia's ordinary interest, software, and equipment rates match this table. Its Limitation on Benefits article does not.
| Income type | Article | Rate |
|---|---|---|
| Services / business profits, no US permanent establishment | Article 7(1) | 0% |
| Software licences, copyrights, patents, trademarks, and know-how | Article 12(2)(b) | 10% |
| Rental of industrial, commercial, or scientific equipment | Article 12(2)(a) | 5% |
| Ordinary interest on a loan to a US company | Article 11(2) | 10% |
| Interest on a deposit in a US bank, not connected with a US permanent establishment | Not a treaty claim. IRC 871(i) and 881(d) | 0% |
| Interest, government or central-bank debt, or a qualifying guarantee | Article 11(3)(a) | 0% |
| Interest on trade credit between unrelated enterprises | Article 11(3)(b) | 0% |
| Dividends, company holding directly at least 10% of the voting shares of an ordinary company (not a RIC or a REIT) | Article 10(2)(a) | 5% |
| Dividends, under 10% of the voting shares of an ordinary company, and every RIC dividend | Article 10(2)(b) | 15% |
| Dividends from a US REIT paid to a UAB or any company | US domestic law, not Article 10(2)(b) | Not the treaty 15% |
| Independent personal services of an individual (Form W-8BEN), no fixed base and not more than 183 days | Article 14(1) | 0% |
A deposit in a US bank that is not connected with a US permanent establishment stays at 0% under IRC sections 871(i) and 881(d). Do not cite Article 11(2) for that deposit, and do not treat the treaty ceiling as a reason to withhold 10%. Equipment rental is a royalty in this treaty. Article 7(7) does not move it into business profits. Do not cite Article 7 at 0% for a lease of industrial, commercial, or scientific equipment. Cite Article 12(2)(a) at 5%. A SaaS subscription that is a service, with no licence to copy or distribute the software, is usually Article 7, not a royalty. A licence to copy or distribute software is Article 12(2)(b) at 10%. If you are unsure which one you sold, ask an accountant before you certify Line 15. Contingent interest under Article 11(3)(d) can be taxed at the 15% dividend rate in Article 10(2)(b). Do not cite 10% for that kind of interest, and do not cite Article 11(3) as the rate for an ordinary cash loan.
Lithuania versus Latvia, and Article 14 for a freelancer
The US signed the Lithuanian and Latvian conventions on the same day, January 15, 1998. The ordinary rates match, and so does the Limitation on Benefits article: both use Article 23. Both insert Article 21 (Offshore Activities), so Other Income is Article 22. Do not certify "No LOB article in treaty." For an operating UAB or MB with real activity in Lithuania, Line 14b is active trade or business under Article 23(3). The safe harbour looks at assets, gross income, and payroll in Lithuania, each at least 7.5% of the related US activity, with the average of those three ratios above 10%. Making or managing investments is not an active trade unless a bank, an insurance company, or a registered securities dealer carries it on. Article 23(4) is a request to the competent authority. It is not a checkbox. An individual who personally performs the work, including the owner of an IĮ and a person on individuali veikla, uses Form W-8BEN and Article 14(1). Income is taxable only in Lithuania unless the services are performed in the United States and the person has a fixed base regularly available there. A stay of more than 183 days in any twelve-month period that begins or ends in the tax year is deemed to create that fixed base. The explanation should name both tests. Article 14 is not Article 7, and it is not Article 15 (employment wages).
Questions people ask before they sign
Short answers for an operating UAB. Unusual facts — a US office, a holding company, or a financial institution — need an accountant, not a blog page.
Is the Lithuanian treaty different from Latvia's?
No. Both conventions were signed at Washington on January 15, 1998. Services are Article 7(1) at 0%. Software is Article 12(2)(b) at 10%. Equipment rental is Article 12(2)(a) at 5%. Ordinary loan interest is Article 11(2) at 10%. Dividends are 5% or 15%. Limitation on Benefits is Article 23 in both. A Lithuanian UAB, like a Latvian SIA, defaults to Corporation and makes a different classification on Form 8832. A public AB cannot file Form 8832.
My US platform asks my IĮ for W-8BEN-E — what now?
An individuali įmonė is a legal person under Lithuanian law, but the owner has unlimited liability. A single-owner IĮ is disregarded by default for US tax purposes. The owner is the beneficial owner and files Form W-8BEN personally. Do not file Form W-8BEN-E in the name of the IĮ. Independent services are Article 14(1). The explanation should mention both a fixed base and the 183-day deemed fixed base.
Does Revolut Business change anything?
No. A Lithuanian bank account, including Revolut Business, does not choose the form or the treaty rate. The residence of the company does. A UAB that is a Lithuanian resident still files Form W-8BEN-E and cites the US-Lithuania convention.
Which Limitation on Benefits article applies?
Article 23. Article 21 of this treaty is Offshore Activities, so Article 22 is Other Income, not Limitation on Benefits. An operating UAB certifies active trade or business under Article 23(3). "No LOB article in treaty" does not apply. Latvia uses the same article number. Estonia uses Article 22.
Is my SaaS subscription a royalty?
Usually no. A subscription for a service, with no licence to copy or distribute the software, is business profits under Article 7(1) at 0% when the UAB has no US permanent establishment. A licence to copy or distribute software is a royalty. The convention names computer software in Article 12(3), and the rate is Article 12(2)(b) at 10%. If you are not sure which one you sold, ask an accountant before you certify Line 15.
Is interest on my US bank deposit 0%?
Yes, when the deposit is with a US bank and the interest is not connected with a US permanent establishment. That 0% comes from IRC sections 871(i) and 881(d). It is not a treaty claim, and Article 11(2) does not raise it to 10%. Do not cite Article 11 on Line 15 for that deposit. A loan the UAB makes to a US company is different: the treaty ceiling is Article 11(2) at 10%. Article 11(3)(a) is 0% only for the other government, its subdivisions, the central bank, a wholly government-owned financial institution, or a loan they guarantee or insure. Article 11(3)(b) is 0% only for trade credit between unrelated enterprises. Do not copy a 0% treaty rule for that loan from Austria, Denmark, Finland, Czechia, or Slovakia.
Which number goes on Line 9b?
The company's juridinio asmens kodas, 9 digits, for example 304123455. A number starting with 30 is common. Do not require that prefix. Do not add LT. That prefix is the PVM. An asmens kodas belongs on Form W-8BEN. It is 11 digits, for example 38501011239. The company example 304123456 fails the check digit, and the personal example 38501011234 fails the personal-code check.
Is equipment rental Article 7?
No. Rental of industrial, commercial, or scientific equipment is a royalty. Cite Article 12(2)(a) at 5%. Do not cite Article 7, and do not use the 10% software rate.
Can a UAB file Form 8832?
Yes, when it needs a US classification other than Corporation. A UAB is a private company, separate from the public akcinė bendrovė. 26 CFR 301.7701-2(b)(8)(i) lists only "Lithuania, Akcine Bendroves". Notice 2004-68 added public companies limited by shares. An AB is per se and cannot file Form 8832. The list generally applies to an AB formed on or after October 7, 2004. For an earlier AB, Treas. Reg. 301.7701-2(e)(4) applies that list only after a change in ownership of 50 percent or more. A UAB defaults to Corporation because its members have limited liability. Form 8832 is how it elects partnership or disregarded-entity treatment. A single-member UAB is not disregarded by default. An MB uses the same default and the same election.
What dividend rate applies if we own less than 10%?
Article 10(2)(b) at 15% when the payer is an ordinary US company, and the same 15% for every dividend from a US RIC. Article 10(2)(a) is 5% only when the beneficial owner is a company that holds directly at least 10% of the voting shares of an ordinary company. That 5% does not apply to a RIC or a REIT. A REIT dividend paid to a UAB follows the US domestic-law rate. Article 10(2)(b) at 15% applies to a REIT only when the owner is an individual holding less than 10% of the REIT. There is no 0% dividend tier. Do not cite Article 10(5): that is a branch-profits tax, not the portfolio rate.
What to do next
- Fill out your W-8BEN-E in the guided wizard: Start the W-8BEN-E wizard ($30)
- Are you the owner of an IĮ?: Use the W-8BEN wizard ($5) and cite Article 14(1), with both the fixed base and the 183-day test in the explanation.
- Comparing with Latvia: Read the Latvian SIA guide. The articles and the ordinary rates match, including Article 23. A UAB, like an SIA, defaults to Corporation and can file Form 8832. A public AB cannot.
Mistakes that get the form sent back
- Filing W-8BEN-E in the name of an IĮ: An individuali įmonė with one owner is disregarded by default. The owner files Form W-8BEN. Lithuanian law calling the IĮ a legal person does not make it a corporation for the IRS.
- Putting 0% on a software royalty: A software licence is Article 12(2)(b) at 10%. Article 12(3) is the definition, including the words computer software. It is not the rate.
- Citing Article 22 as Limitation on Benefits: In the Lithuania treaty, Article 22 is Other Income. Limitation on Benefits is Article 23. An operating UAB uses Article 23(3) on Line 14b. Do not copy the Estonian article number.
- Sending equipment rental to Article 7: Equipment rental is Article 12(2)(a) at 5%. Article 7(7) does not treat it as business profits.
- Typing an asmens kodas or a PVM on the company form: Line 9b takes the 9-digit juridinio asmens kodas, for example 304123455. The PVM adds an LT prefix. An asmens kodas is 11 digits, for example 38501011239, and it belongs on Form W-8BEN.
- Treating a UAB as per se: The per se row is the public AB, "Lithuania, Akcine Bendroves". A UAB defaults to Corporation and elects a different classification on Form 8832. An AB formed on or after October 7, 2004 cannot file Form 8832. An earlier AB meets that list only after a change in ownership of 50 percent or more under Treas. Reg. 301.7701-2(e)(4).