{"id":39050,"date":"2026-10-02T10:37:42","date_gmt":"2026-10-02T07:37:42","guid":{"rendered":"https:\/\/tet.lt\/glossary\/"},"modified":"2026-10-02T10:37:42","modified_gmt":"2026-10-02T07:37:42","slug":"glosario","status":"publish","type":"page","link":"https:\/\/tet.lt\/es\/glossary\/","title":{"rendered":"Glosario"},"content":{"rendered":"<section class=\"l-section wpb_row height_custom\"><div class=\"l-section-h i-cf\"><div class=\"g-cols via_flex valign_top type_default\"><div class=\"vc_col-sm-12 wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h1 style=\"text-align: center;\">Glosario empresarial de Lituania<\/h1>\n<p>Key legal, tax and corporate terms you will meet when registering and running a company in Lithuania \u2014 explained in plain English by the team of <strong class=\"golden\">Company in Lithuania UAB<\/strong>.<\/p>\n<\/div><\/div><div class=\"wpb_text_column tet-gl-wrap\"><div class=\"wpb_wrapper\"><div class=\"tet-gx\"><nav class=\"tet-gx-az\" aria-label=\"A\u2013Z\"><a href=\"#gl-A\" data-l=\"A\" class=\"is-active\" data-no-translation>A<\/a><a href=\"#gl-B\" data-l=\"B\" data-no-translation>B<\/a><a href=\"#gl-C\" data-l=\"C\" data-no-translation>C<\/a><span data-no-translation>D<\/span><a href=\"#gl-E\" data-l=\"E\" data-no-translation>E<\/a><span data-no-translation>F<\/span><span data-no-translation>G<\/span><span data-no-translation>H<\/span><span data-no-translation>I<\/span><a href=\"#gl-J\" data-l=\"J\" data-no-translation>J<\/a><span data-no-translation>K<\/span><span data-no-translation>L<\/span><a href=\"#gl-M\" data-l=\"M\" data-no-translation>M<\/a><span data-no-translation>N<\/span><span data-no-translation>O<\/span><a href=\"#gl-P\" data-l=\"P\" data-no-translation>P<\/a><span data-no-translation>Q<\/span><a href=\"#gl-R\" data-l=\"R\" data-no-translation>R<\/a><a href=\"#gl-S\" data-l=\"S\" data-no-translation>S<\/a><span data-no-translation>T<\/span><a href=\"#gl-U\" data-l=\"U\" data-no-translation>U<\/a><a href=\"#gl-V\" data-l=\"V\" data-no-translation>V<\/a><span data-no-translation>W<\/span><span data-no-translation>X<\/span><span data-no-translation>Y<\/span><span data-no-translation>Z<\/span><\/nav><ul class=\"tet-gx-list\"><li id=\"gl-A\" data-l=\"A\"><a href=\"https:\/\/tet.lt\/es\/glossary\/aml-kyc\/\"><span>AML y KYC<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li data-l=\"A\"><a href=\"https:\/\/tet.lt\/es\/glossary\/annual-financial-statements\/\"><span>Estados financieros anuales<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li data-l=\"A\"><a href=\"https:\/\/tet.lt\/es\/glossary\/apostille\/\"><span>Apostilla<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li data-l=\"A\"><a href=\"https:\/\/tet.lt\/es\/glossary\/articles-of-association\/\"><span>Estatutos sociales<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li id=\"gl-B\" data-l=\"B\"><a href=\"https:\/\/tet.lt\/es\/glossary\/bank-of-lithuania\/\"><span>Banco de Lituania<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li data-l=\"B\"><a href=\"https:\/\/tet.lt\/es\/glossary\/beneficial-owner\/\"><span>Titular real (UBO)<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li id=\"gl-C\" data-l=\"C\"><a href=\"https:\/\/tet.lt\/es\/glossary\/centre-of-registers\/\"><span>Centro de Registros<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li data-l=\"C\"><a href=\"https:\/\/tet.lt\/es\/glossary\/company-director\/\"><span>Director de la empresa (administrador)<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li id=\"gl-E\" data-l=\"E\"><a href=\"https:\/\/tet.lt\/es\/glossary\/emi\/\"><span>Entidad de dinero electr\u00f3nico (EMI)<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li data-l=\"E\"><a href=\"https:\/\/tet.lt\/es\/glossary\/eori-number\/\"><span>N\u00famero EORI<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li id=\"gl-J\" data-l=\"J\"><a href=\"https:\/\/tet.lt\/es\/glossary\/jadis\/\"><span>JADIS<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li id=\"gl-M\" data-l=\"M\"><a href=\"https:\/\/tet.lt\/es\/glossary\/mb\/\"><span>MB (peque\u00f1a sociedad)<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li data-l=\"M\"><a href=\"https:\/\/tet.lt\/es\/glossary\/mica-casp\/\"><span>MiCA y CASP<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li id=\"gl-P\" data-l=\"P\"><a href=\"https:\/\/tet.lt\/es\/glossary\/payment-institution\/\"><span>Entidad de pago<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li data-l=\"P\"><a href=\"https:\/\/tet.lt\/es\/glossary\/power-of-attorney\/\"><span>Poder notarial<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li id=\"gl-R\" data-l=\"R\"><a href=\"https:\/\/tet.lt\/es\/glossary\/register-of-legal-entities\/\"><span>Registro de Personas Jur\u00eddicas (JAR)<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li data-l=\"R\"><a href=\"https:\/\/tet.lt\/es\/glossary\/registered-office\/\"><span>Domicilio social (oficina virtual)<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li id=\"gl-S\" data-l=\"S\"><a href=\"https:\/\/tet.lt\/es\/glossary\/share-capital\/\"><span>Capital social<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li data-l=\"S\"><a href=\"https:\/\/tet.lt\/es\/glossary\/sodra\/\"><span>Sodra<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li id=\"gl-U\" data-l=\"U\"><a href=\"https:\/\/tet.lt\/es\/glossary\/uab\/\"><span>UAB (sociedad de responsabilidad limitada)<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li id=\"gl-V\" data-l=\"V\"><a href=\"https:\/\/tet.lt\/es\/glossary\/vat\/\"><span>IVA (PVM)<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><li data-l=\"V\"><a href=\"https:\/\/tet.lt\/es\/glossary\/vmi\/\"><span>VMI (Inspecci\u00f3n Tributaria Estatal)<\/span><svg class=\"tet-ico\" viewbox=\"0 0 24 24\" width=\"18\" height=\"18\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M4.5 12h15M13.5 6l6 6-6 6\"\/><\/svg><\/a><\/li><\/ul><\/div><script>document.addEventListener(\"click\",function(e){var a=e.target.closest(\".tet-gx-az a\");if(!a)return;a.parentNode.querySelectorAll(\"a\").forEach(function(x){x.classList.toggle(\"is-active\",x===a);});});<\/script><div class=\"tet-rv-questions tet-ref-cta\"><span class=\"tet-rv-q-ico\"><svg class=\"tet-ico\" viewbox=\"0 0 48 48\" width=\"34\" height=\"34\" aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M8 10h24a3 3 0 0 1 3 3v13a3 3 0 0 1-3 3H18l-7 6v-6H8a3 3 0 0 1-3-3V13a3 3 0 0 1 3-3z\"\/><path d=\"M38 17h2a3 3 0 0 1 3 3v12a3 3 0 0 1-3 3h-2v5l-6-5H22\"\/><path d=\"M12 17h16M12 22h11\"\/><\/svg><\/span><span class=\"tet-rv-q-txt\"><span class=\"tet-rv-h2\">\u00bfTiene m\u00e1s preguntas?<\/span><span>Cont\u00e1ctenos, estaremos encantados de ayudarle.<\/span><\/span><a class=\"tet-rv-btn\" href=\"https:\/\/tet.lt\/es\/contact\/\">Solicitar una consulta<\/a><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"Lithuanian Business Glossary Key legal, tax and corporate terms you will meet when registering and running a company in Lithuania \u2014 explained in plain English by the team of Company in Lithuania UAB. ABCDEFGHIJKLMNOPQRSTUVWXYZAML and KYCAnnual financial statementsApostilleArticles of associationBank of LithuaniaBeneficial owner (UBO)Centre of RegistersCompany director (manager)Electronic money institution (EMI)EORI numberJADISMB (small partnership)MiCA and...","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-39050","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/pages\/39050","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/comments?post=39050"}],"version-history":[{"count":0,"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/pages\/39050\/revisions"}],"wp:attachment":[{"href":"https:\/\/tet.lt\/es\/wp-json\/wp\/v2\/media?parent=39050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}