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 2023
- 5%, 9%
- 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.
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:
- General return period
- For natural persons; optional for legal persons with turnover not exceeding EUR60,000 in the preceding year
- For non-EU persons that supply electronic services to non-taxable persons
- 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.
- 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
Lithuania Tax Sources & Citations
- EN: Lithuania Value Added Tax
- RU: НДС Литва
- CN: 立陶宛 增值税
- Lithuania Ministry of Finance (1)
- Ernst & Young global VAT tax study, Lithuania (updated 2023)
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