Standard VAT rate
21%
Country code
LT
Reduced VAT rates
9%, 5%
Super reduced rate
N/A
VAT returns
Monthly, Quarterly, Semi-Annually or Annually
VAT number format
LT123456789, LT123456789012
Find out more
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Latest news from Lithuania
Lithuania cuts VAT on e-books to 5%
From 1 January 2019, Lithuania cut the VAT rate applicable on e-books to 5% from 21%. This follows the EU Councils proposal to allow EU member states to cut rates on electronic publications to match their printed equivalents, please click here for the full article.
Lithuania – Newspapers, magazines, periodicals subject to 5% VAT from 1 January 2019
From 1 January 2019, the VAT rate on newspapers, magazines, and other periodicals was reduced from 9% to 5%. Books and other printed materials will remain subject to 9% VAT.
Lithuania reduces VAT on hotels to 9%
From 1 January 2018, Lithuania has reduced the VAT rate applicable on hotel accommodation to 9%. This new rate will only apply until the end of 2022 and brings Lithuania in line with most other European Union countries who already impose a reduced VAT rate on this type of service.