LT Value-added tax (VAT) Rates Lithuania — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
21% 9%, 5%, 0% Litas (EUR)

Lithuania's general VAT rate is 21%, with other rates including 9%, 5% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.finmin.lt) in Vilnius.

Visitors to Lithuania can qualify for a VAT refund on all purchases made for export - learn more about Lithuania VAT refunds here.

Lithuania has the following reduced VAT rates:

9% reduced VAT rate on: education; domestic heating and water; books and journals; public transport; tourism accommodation
6% reduced VAT rate on: agriculture
5% reduced VAT rate on: medical and pharmaceutical supplies.

Lithuania is a member of the European Union Member State trading bloc, which may affect international VAT collection and regulations.

Lithuania's consumption tax is called the Value-added tax (VAT), locally known as Pridetines vertes mokestis, which was introduced in May 1994.


Lithuania VAT rates for 2017

Standard
21%
Reduced
5%, 9%
Other
Zero-rated and exempt

Lithuania VAT number format

Businesses in Lithuania that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is LT123456789.

LT123456789012


Lithuania VAT return periods

Businesses in Lithuania that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Vilnius. Lithuania's VAT return periods are:

Monthly
General return period
Semiannually
For natural persons; optional for legal persons with turnover not exceeding EUR60,000 in the preceding year
Quarterly
For non-EU persons that supply electronic services to non-taxable persons
Other
For members of international groups (period may not be longer than 60 days, and the entity’s fiscal year must be the calendar year)

Lithuania Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Lithuania are required to start collecting and remitting tax.

Registration:

Businesses established
Revenue of EUR45,000

Businesses established
First taxable supply (unless

Distance selling
EUR35,000 in the current or previous year

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Lithuania are required to collect taxes from the consumer.


Lithuania VAT Refunds

Lithuania has a VAT refund program that allows tourists and others to receive a refund of any Lithuania VAT paid on goods purchased in Lithuania that are being exported from the country.

The minimum purchase amount needed to claim a VAT refund is €55.00 Euros (which would yield a VAT refund of about €11.55). SalesTaxHandbook has detailed information about Lithuania's VAT refund program:

Learn More About Lithuania VAT Refunds

LT Value-added tax (VAT) Rates Lithuania Tax Sources & Citations

  • EN: Lithuania Value Added Tax
  • RU: НДС Литва
  • CN: 立陶宛 增值税
Note: This page is intended to be a simple overview of Lithuania's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Lithuania tax information on this page is incorrect or out of date.
Citations:
  1. Lithuania Ministry of Finance (http://www.finmin.lt)
  2. Ernst & Young global VAT tax study, Lithuania (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/lt-lithuania