VAT country page
VAT — Lithuania
Rate table, invoice rules and calculator in one country-specific workflow.
Standard rate
21%
Reduced rates
3
Last updated
2026-04-11
VAT rates summary
The table combines standard and reduced rates so users can move from policy awareness into calculation.
| Rate type | Rate | Notes |
|---|---|---|
| Standard | 21% | Default national rate used for most taxable supplies. |
| Reduced | 9% | Food, medicines, books and hospitality services. |
| Reduced | 5% | Select medicines and medical devices. |
| Zero-rated | 0% | Exports and intra-EU supplies. |
Inputs
VAT calculator
Start from a net amount and add the selected VAT rate to obtain the VAT amount and gross total.
The calculator starts with the standard VAT rate for the selected country. Switch to a reduced rate where the product or service qualifies for it.
Data from Official national VAT authority · last checked 2026-04-11.
For planning and invoice checks. Confirm the applicable rate and tax treatment before issuing regulated documents.
Gross total
€1,210.00
Based on a 21% VAT rate.
Net amount
€1,000.00
VAT amount
€210.00
How it works
The country VAT page combines reference data, invoice expectations and a live calculator because finance users typically need all three at once. That prevents the common pattern of bouncing between a rate table and a separate pricing tool.
Registration threshold note:: VAT registration required when turnover exceeds EUR 45,000 per calendar year.
Invoice checklist
- Lithuanian VAT number (PVM kodas) is mandatory for registered businesses.
- Sequential invoice numbering and issue dates must be maintained.
- Reverse charge applies for B2B services received internationally.
Example use case
A consultant can confirm the standard rate, calculate a client invoice from a net fee, and then double-check invoice wording expectations before sending the document.
Frequently asked questions
Short answers to the questions people most often ask before relying on the page.
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