VAT Atlas · entry № 17 · current as of April 2026
🇱🇹
Republic of
Lithuania
Member of EU · Euro · code LTStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Lithuania.
Standard rate
21%
Reduced 9% hotels, books, newspapers, e-publications, heating
Reduced 5% pharmaceuticals, medical devices
Zero-rated 0% exports, intra-EU supplies
Threshold 45 000 EUR
Filing Monthly
§ Invoicing rules what you need to know
Tax authority Valstybinė mokesčių inspekcija (VMI)
Invoice language Lithuanian
Reverse charge Reverse charge applies to intra-EU B2B services, construction and building services, scrap and waste, and timber.
Digital services B2C digital services to Lithuanian consumers are taxed at 21%. Non-EU suppliers must register via the OSS scheme.
Penalties Late VAT filing incurs penalties of 10–50% of the underpaid tax amount. Late payment triggers interest at 0.03% per day.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ VAT codes (PVM mokėtojo kodas) must be shown
- Invoice must be issued no later than the last day of the month of supply
- Description of goods/services and applicable VAT rate must be included
- Invoices must be stored for 10 years
Frequently Asked Questions
What is the standard VAT rate in Lithuania?
The standard VAT rate in Lithuania is 21%.
What are the reduced VAT rates in Lithuania?
9% (Reduced): applies to hotels, books, newspapers, e-publications, heating. 5% (Reduced): applies to pharmaceuticals, medical devices.
What is the VAT registration threshold in Lithuania?
The VAT registration threshold in Lithuania is 45 000 EUR.
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