Lithuania VAT rate 2026: 21% standard rate

By Remco from Avatcado

Lithuania overhauled its VAT rate structure on 1 January 2026, one of the largest single-package reforms in the EU that year: a brand-new 12 percent bracket now covers accommodation and passenger transport (moved down from 9 percent), books moved from 9 percent into the 5 percent bracket, and the former reduced rate for district heating and firewood was abolished entirely, pushing those categories up to the 21 percent standard rate.

Lithuania VAT rates

RateTypeApplies to
21%StandardDefault rate for goods and services not listed under a reduced category, including district heating and firewood since their reduced rate was abolished on 1 January 2026.
12%ReducedAccommodation services, regular-route passenger transport, and admission to art and culture institutions and events, a new bracket effective 1 January 2026 that absorbed categories previously taxed at 9 percent.
9%ReducedPeriodical publications like newspapers and magazines, excluding erotic or violent-content or heavily advertising titles.
5%ReducedMedicines and medical devices whose cost is reimbursed under health insurance law, plus, since 1 January 2026, books and non-periodical publications moved down from 9 percent.

Rates served live from the Avatcado API, last updated August 13, 2026.

Check a Lithuania VAT number

Businesses charging Lithuania VAT must hold an active Lithuania VAT registration. Check any Lithuania VAT number for free below.

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Get Lithuania VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/LT" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "LT",
    "country_name": "Lithuania",
    "currency": "EUR",
    "standard_rate": 21,
    "other_rates": [
      {
        "rate": 12,
        "type": "reduced"
      },
      {
        "rate": 9,
        "type": "reduced"
      },
      {
        "rate": 5,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

What changed in Lithuania's VAT rates in 2026?

Lithuania added a brand-new 12 percent bracket for accommodation and passenger transport, moved books from 9 percent into the 5 percent bracket, and abolished the reduced rate for district heating and firewood, pushing it to 21 percent, all effective 1 January 2026.

What is the VAT registration threshold in Lithuania?

EUR 45,000 on a calendar-year basis since 1 May 2025. A proposal to raise this to EUR 60,000 has circulated in the Seimas but is not yet in force.

How often do businesses file VAT returns in Lithuania?

Lithuania set its VAT registration threshold at EUR 45,000 in 2025, and the VMI applies the same climbing logic to filing cadence: the higher a business's turnover above that line, the more often it generally must file.

How is VAT charged on digital services sold to consumers in Lithuania?

Digital services such as software subscriptions sold to Lithuanian consumers are taxed at Lithuania's 21 percent standard rate, since the reduced brackets are reserved for categories like accommodation, transport, and books, and EU-based sellers can report that VAT through the One Stop Shop (OSS).

Does the reverse charge apply to cross-border B2B services in Lithuania?

Lithuania's PVM kodas plays a role even in cross-border deals: under Article 196 of the EU VAT Directive, a Lithuanian business buying services from elsewhere in the EU quotes that code to the seller so no VAT is charged, then reports the Lithuanian VAT to the VMI itself.

VAT number formats

See how Avatcado validates Lithuania numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

Sources