In Lithuania, a small gym usually starts as individual activity registered with the tax authority (VMI) or as a small partnership (MB), which needs no capital. Gym access is at 21% PVM. Ask one question before you sign a lease: does your gym need a hygiene pass (leidimas-higienos pasas) from the National Public Health Centre (NVSC)? The answer decides whether you need a shower, a changing room and daily cleaning. Customers pay by card, Apple Pay or Google Pay. Sparekey costs €990 for setup and €26 a month for Operations.
Business form
| Form | Capital | Liability |
|---|---|---|
| Individuali veikla | none | personal |
| MB (small partnership) | none | limited to the MB |
| UAB | €1,000 | limited to the company |
An MB is filed online with Registrų centras and is usually registered within a working day. It is a common choice for one or two founders who want limited liability.
The hygiene pass question
Hygiene norm HN 123:2013 says sports club services may only be provided with a hygiene pass, but the same norm excludes the rental of premises and sports equipment. A gym booked by the hour sits between the two, so ask NVSC in writing which applies to you. If the norm applies, you need:
- an exercise room, a changing room, a shower reachable from it and a toilet
- non-slip floors suitable for wet cleaning
- daily cleaning and disinfection of showers and toilets, and a yearly legionella test
- a first-aid kit, displayed house rules and safety information before purchase
For an unstaffed gym, daily cleaning means a fixed cleaning window. Sparekey blocks it in the calendar so nobody can book it. See slot length and buffer time.
PVM and i.SAF
The reduced rates do not list sports facilities, so gym access is at 21%. Registration is required once revenue in Lithuania exceeds €45,000 over 12 months. Once registered, your accountant lists every VAT invoice in i.SAF each month. Sparekey issues an invoice for every paid booking, in Lithuanian or English, and exports a CSV file your accountant works from.
The cash register rules apply when seller and buyer are physically together at the time of payment. An online prepayment for an unstaffed gym does not match that.
Payments
In Lithuania we set up Stripe with cards, Apple Pay and Google Pay, with payouts in euros. The Stripe account is in your name, and setup is included.
Door access and cameras
We recommend a 2N keypad with a maglock, installed by a professional door installer. Nuki is the cheaper option on the existing lock, but it cannot be secured as well against tampering by customers. The price of Sparekey is the same. Each booking gets a time-limited PIN by SMS under your gym’s name, and the stored backup code covers internet outages. See 2N keypad and maglock.
Filming the training area is allowed if cameras cover the space in general, not individual people up close. Changing rooms and showers are strictly off limits. Put a sign at the entrance and keep recordings briefly. See cameras in an unstaffed gym.
What Sparekey costs in Lithuania
| Item | Price |
|---|---|
| Setup (one-off) | €990 |
| Operations (hosting, maintenance and SMS sender name) | €26 / month |
| Door-code SMS | €0.05 per message |
No VAT is added, because Sparekey is not VAT-registered. You pay in euros by bank transfer. See pricing.
FAQ
Do I need a hygiene pass for a private gym in Lithuania?
It depends on whether NVSC treats your gym as a sports club service or as rental of premises and equipment. Ask NVSC in writing before you sign a lease.
What PVM rate applies?
The standard 21%. Registration is required above €45,000 of revenue over 12 months.