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
Request a free business VAT consultation or sign-up to VAT news
Latest news from Lithuania
Lithuania proposes to cut VAT rate to 18% from 2019
The Lithuanian tax authorities are proposing to reduce their standard VAT rate from 21% to 18%. There is no plan to lower their current reduced VAT rates, which will remain at 19% and 5%.
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.