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This guide provides an overview of VAT (Value Added Tax) in Lithuania, covering applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is intended for businesses engaging in transactions within Lithuania or with Lithuanian customers.
Lithuania’s VAT system is governed by the Lithuanian VAT Act, aligned with the EU VAT Directive. VAT applies to most goods and services within Lithuania, as well as on imports.
Euro (€)
LT followed by 9 or 12 digits (e.g., LT123456789)
Yes, required for non-EU businesses conducting VAT-related activities in Lithuania.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 21% | Standard Rate | Applies to most goods and services |
| 9% | Reduced Rate | Applies to certain goods, such as hotel accommodations |
| 5% | Reduced Rate | Applies to specific printed materials and pharmaceuticals |
| 0% | Zero rated | Applies to specific transportation |
| Business Type | VAT Registration Threshold |
| Resident Businesses | EUR 45,000 per annum |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Lithuania |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 25th day of the following month | 25th day of the following month |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 21% |
| Threshold for Registration | EUR 10,000 for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Lithuania applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
Lithuania mandates e-invoicing for B2G (business-to-government) transactions, with all invoices required to comply with EU e-invoicing standards.
Businesses in Lithuania must submit VAT data electronically to the Lithuanian tax authorities through the i.SAF system.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Lithuanian VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
