Lithuania VAT Rates 2026

Lithuania VAT Rates at a Glance

What is VAT Called in Lithuania?

In Lithuania, value added tax is officially known as Pridėtinės vertės mokestis (PVM). It is administered by the Valstybinė mokesčių inspekcija (VMI — State Tax Inspectorate).

Like all EU member states, Lithuania operates VAT under the EU VAT Directive (2006/112/EC), which sets the framework for standard and reduced rates, exemptions, and the reverse charge mechanism across all 27 EU countries. The Valstybinė mokesčių inspekcija is responsible for VAT registration, returns, enforcement, and issuing VAT rulings.

Reduced VAT Rate in Lithuania (9%)

Lithuania applies a reduced VAT rate of 9% to the following categories of goods and services (subject to the specific conditions of Lithuania VAT law):

• ✓Passenger transport
• ✓Hotel accommodation
• ✓Cultural events and services
• ✓Firewood and wood fuel for heating
• ✓District heating

Note: Reduced rate eligibility depends on the specific nature of the supply and how goods or services are classified under Lithuania VAT law. Always verify classification with a local VAT adviser before applying a reduced rate.

VAT Registration in Lithuania

Once registered, businesses are issued a Lithuania VAT number (LT + digits). This number must appear on all invoices and be verified on the EU VIES database before zero-rating intra-EU B2B supplies.

Non-EU businesses are generally required to register for Lithuania VAT with no registration threshold — the first taxable supply in Lithuania triggers an immediate registration obligation. Non-established businesses may need to appoint a local fiscal representative depending on the nature and location of their business.

Filing VAT Returns in Lithuania

VAT returns in Lithuania must be submitted electronically via the Valstybinė mokesčių inspekcija portal. Most member states require payment of VAT due simultaneously with the return submission — check whether Lithuania requires separate payment instructions or if bank debit is automatic.

VAT Invoice Requirements in Lithuania

To be valid for VAT recovery purposes, Lithuania VAT invoices must include the following mandatory information (consistent with Article 226 of the EU VAT Directive, plus any additional national requirements):

1. 1Supplier name, address and Lithuanian VAT number (LT + 9 or 12 digits)
2. 2Customer name, address and VAT number
3. 3Date of issue and supply
4. 4Sequential invoice series and number
5. 5Description of goods/services
6. 6Net amount, VAT rate, VAT amount
7. 7Total amount payable

Simplified invoices (without all fields above) may be issued where the total amount does not exceed €100 excluding VAT, subject to Lithuania's national rules on simplified invoicing.

Reverse Charge Mechanism in Lithuania

Lithuania applies reverse charge to B2B services from abroad, construction services, and supplies of immovable property between registered persons.

Under the reverse charge, the recipient of the supply (rather than the supplier) is responsible for declaring and paying VAT. The recipient self-accounts for VAT on their Lithuania VAT return — declaring both output VAT (as if they had charged it) and input VAT (which they may recover subject to normal rules). The supplier issues an invoice without VAT with a note such as "Reverse charge — Article 196 EU VAT Directive."

EU OSS and Lithuania

Lithuanian businesses register for EU OSS via VMI's online portal (vmi.lt). Lithuanian export-oriented e-commerce businesses are significant OSS users.

Under the EU's One Stop Shop (OSS) scheme introduced in July 2021, businesses selling digital services or goods B2C to customers in Lithuania (and other EU countries) can register in a single EU member state and file a single quarterly return covering all EU consumer sales. OSS avoids the need to register for VAT separately in each of the 27 EU member states where you have customers. The Lithuania VAT due on your OSS return is paid in your registration country and forwarded to Lithuania's Valstybinė mokesčių inspekcija.

Lithuania VAT: Background & History

Lithuania was one of the three Baltic states to restore independence from the Soviet Union in 1990 and joined the EU in 2004. Lithuania introduced VAT (PVM) in 1994. Lithuania adopted the Euro in 2015, the last of the Baltic states to do so. Lithuania operates an electronic VAT return system (i.MAS) that includes a SAF-T requirement — businesses must maintain and submit structured financial data including invoice-level transaction records, making Lithuanian compliance increasingly data-intensive.

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