Remote accountant work: under a contract or independently, clients and liability

An accountant's job is one of those that moved home most easily: documents are digital, returns are filed online, and a phone call with the client is enough. “Remote accountant work” and “bookkeeper work remotely” are each searched for a few dozen times a month in Lithuania, and “additional work for an accountant” – as many again.

In this part of the guide: the two routes by which an accountant can work from home, what the Law on Financial Accounting says about keeping accounts, where to look for clients and what liability falls on you.

Two routes to working from home

Work under an employment contract

The same Labour Code rules apply to remote accountant positions as to any remote work: remote work is assigned at the employee's request or by agreement between the parties, the work equipment provided and who you report to are established in writing, and additional work-related expenses must be compensated in the manner agreed by the parties.

Small companies often do not need a full-time accountant, so there are many part-time positions in this field. The Labour Code allows you to agree on a smaller number of hours or working days, and the pay is then proportionate. It is a convenient way to have two or three employers, but keep an eye on your total working time and the deadlines: month-end and tax return dates coincide for all of them.

Independent accounting services

What the Law on Financial Accounting says

• Who organises the accounting. The head of the entity organises the entity's accounting and selects the person who keeps the accounts, except in cases where laws grant that right to other management bodies.
• What the person keeping the accounts does. Records economic transactions in compliance with the requirements of the law and the applicable standards and with the procedure set by the head; when the person keeping the accounts changes, hands over the accounting documents and registers in good time to the head or to a person designated by the head.
• Who may not provide services. A person who has been found guilty of committing a serious or very serious crime and other acts listed in the law may not be a person independently providing accounting services.
• Notification. A natural person who has started providing accounting services independently or has ceased this activity must inform the State Tax Inspectorate no later than within 5 working days, in the manner it has established.
• Internal procedure. An entity providing accounting services must establish a procedure for organising and controlling the provision of services and comply with it.

Here we rely on the version of the law in force from 1 May 2025. The law is amended often, so check the current version before starting the activity.

Form of activity and taxes

When you provide services independently, you have to register the activity and pay the taxes and contributions yourself. Which form suits you is explained in the ACS.lt article “Self-employment: registration certificate or business certificate”.

The contract with the client

Most disputes arise not from accounting errors but from the fact that it was not agreed who is responsible for what. It is worth putting into the contract:

• The scope of services: which registers you keep, which returns and reports you prepare, what is not included in the price.
• Deadlines for submitting documents: by which day of the month the client submits invoices and statements, and what happens if they are late.
• Who signs and files the returns and financial statements.
• The limits of liability: what you are responsible for, and what the client is responsible for when they have provided incorrect or incomplete information.
• The price and how it changes – especially when the number of transactions grows.
• The handover of documents when the contract is terminated.
• Confidentiality and the processing of personal data.

We did not find a requirement for compulsory civil liability insurance in the current version of the law, but voluntary professional liability insurance is common practice: one mistake in a return can cost the client more than you earn from them in a year.

Where to look for clients

• Acquaintances and former employers. The first clients usually come from where your work has already been seen.
• Small companies and the self-employed. Small partnerships, people carrying out self-employment, online shops just starting out – they need a few hours a month, not a full-time position.
• Accounting firms. At peak times they look for help under a service contract.
• Job boards. Search not only for “accountant” but also for “accounting services”, “remote”, “part-time”.
• Specialisation. It is easier to find clients when it is clear who you work for: e-commerce, transport, construction, non-profit organisations.

Do not overestimate how many clients you can serve alone: the deadlines are the same for everyone, and if you fall ill there is nobody to cover. Fewer clients with clear contracts are better than many with verbal agreements.

How long it takes and what to expect

An accountant's work from home is not a “free schedule”. The workload is heaviest at the beginning of the month and before tax return deadlines, and clients often send the documents on the last day. In the first months with a new client you take longer – until you have put the data for the previous period in order and got used to their business.

If you are looking for additional income alongside your main job, start with one or two clients. And if you want a source of income that does not depend on deadlines, alongside your services you can recommend products useful to your clients and receive a commission.

Frequently asked questions