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INTERNATIONAL VAT GUIDE

Last Updated: December 6, 2024

VAT Guide for Businesses with Customers in Lithuania

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.

Overview

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.

Currency

Euro (€)

VAT Number Format

LT followed by 9 or 12 digits (e.g., LT123456789)

Fiscal Representation

Yes, required for non-EU businesses conducting VAT-related activities in Lithuania.

Voluntary Registration

Yes, available for businesses below the threshold.

VAT Rates in Lithuania

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

VAT Registration in Lithuania

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

VAT Filing and Payment Deadlines

Frequency Filing Deadline Payment Deadline
Monthly 25th day of the following month 25th day of the following month

Digital Services VAT Information

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

Note:

Lithuania applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.

Digital Services in Scope

  • Website supply, web-hosting, and maintenance
  • Supply of software and updates
  • Streaming or downloading of music, films and games

Exemption

Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.

E-invoicing Requirements

Lithuania mandates e-invoicing for B2G (business-to-government) transactions, with all invoices required to comply with EU e-invoicing standards.

Digital Reporting Requirements

Businesses in Lithuania must submit VAT data electronically to the Lithuanian tax authorities through the i.SAF system.

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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.

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