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

Latest news from Lithuania

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.

Update: Lithuania to introduce a VAT Invoice Register submission

As previously reported in an effort to prevent VAT fraud the Lithuanian VAT authorities will require VAT registered businesses to submit monthly online registers detailing all VAT invoices and transport paperwork relating to transactions that they have made in the country. It has now been confirmed that these online registers will be SAF-T files and… Read More

Lithuania to introduce a VAT invoice register submission

In an effort to prevent VAT fraud the Lithuanian VAT authorities will require all VAT registered businesses to submit monthly online registers. They will need to detail all VAT invoices and transport paperwork relating to transactions that they have made in the country. The first report will be due for the period of October 2016… Read More