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LithuaniaEtar

Working-capital loan scheme eases access for more borrowers

Order No. 4-383 of 8 September 2026 opens the loans beyond the hardest-hit sectors, eases the liquidity tests and makes non-deductible VAT an eligible cost.

By Taxxa AI OyPublished 8 September 2026

Public Sector & Economy Tax

The Minister for Economy and Innovation has amended the scheme for the incentive financial instrument "Tiesioginės paskolos, skirtos apyvartiniam kapitalui padidinti" (direct loans to increase working capital)E TAR, approved by ministerial order No. 4-232 of 26 May 2026E TAR. Order No. 4-383, adopted on 8 September 2026 in Vilnius by Minister Edvinas Grikšas, amends eight points of the scheme, adds a new eligible-cost item and repeals its annex.

On eligibility, the general liquidity test for legal-person borrowers is widened: the current-assets-to-current-liabilities ratio must now be at most 1.5 while remaining at least 0.5E TAR, where the May scheme required it to be below 1E TAR E TAR. For agricultural cooperative companies (kooperatyvas), the critical liquidity ratio (current assets minus inventories over current liabilities) must now be at most 1.5E TAR, where the May scheme required it to be below 1. Separately, the risk test is broadened from non-repayment risk to the borrower and/or credit riskE TAR, expressly including risk connected with the reputation of the borrower, its manager, owner or beneficiary; the assessment continues to run under ILTE's internal procedures.

The rewritten purpose clause keeps the three borrower tracks — borrowers eligible for de minimis aid under Regulation (EU) 2023/2831; agricultural cooperatives eligible under Regulation (EU) No 1408/2013 or Regulation (EU) 2023/2831; and borrowers to whom the loan can be granted on market terms — but drops the condition that the borrower’s main activity appear on the annexed list of most affected sectorsE TAR, and the annex itself is repealed. So standard borrowers no longer need a listed sector code to qualify for de minimis loans.E TAR Where the available de minimis aid does not cover the full requested loan amount, the borrower chooses between taking the loan on market terms or reducing the loan amount to the available de minimis ceiling.

On eligible costs, rental and utility costs are now eligible only where the asset is rented at market price from companies unrelated to the borrowerE TAR, and a new eligible-cost item covers value added tax (PVM) costs where the borrower has no right to deduct VAT under the VAT legislationE TAR. The de minimis compliance clauses now expressly cover both Regulation (EU) 2023/2831 (Article 1(1)-(2)) and Regulation (EU) No 1408/2013 (Article 1(1)-(2)), with merger, acquisition and split-up cases governed by Article 3(8)/3(9) of Regulation 2023/2831 or Article 3(9)/3(10) of Regulation 1408/2013 where loans are granted as de minimis aid.

The lender, ILTE, must ensure loans comply with Regulation (EU) 2023/2831 or Regulation (EU) No 1408/2013 and the scheme, register granted de minimis aid in the Register of Granted State Aid and De Minimis Aid information system under the Competition Council's 28 April 2026 resolution No. 1S-45(2026), and keep instrument and loan documents for 10 years from the last loan agreement signature date under Article 6(3) of each regulation. Documents including personal data are otherwise kept for the records-plan periods under the Law on Documents and Archives, with privacy notices on the lender's site at https://ilte.lt/ and personal data processed for loan granting, administration and register publication under Regulation (EU) 2016/679. The annex to the scheme — the list of most affected sectors — is repealed.E TAR

The order enters into force on 10 September 2026.E TAR Applications submitted before 10 September 2026, on which ILTE has taken no loan decision by 9 September 2026, are assessed under the rules in force on 10 September 2026.E TAR

Legal basis: Lietuvos Respublikos ekonomikos ir inovacijų ministro įsakymas No. 4-383 of 8 September 2026 amending įsakymas No. 4-232 of 26 May 2026E TAR (Skatinamosios finansinės priemonės "Tiesioginės paskolos, skirtos apyvartiniam kapitalui padidinti" schema), implementing Reglamento (ES) 2023/2831 and Reglamento (ES) Nr. 1408/2013.

Check the new liquidity thresholds, sector-list removal, VAT eligibility and the 10 September 2026 transition rule before filing or re-filing an ILTE working-capital loan application.

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