Lithuania reduces VAT rates in 2023

Lithuania reduces the VAT rates for certain goods and services from January 2023. The reduced VAT rates will impact electronic publications, as well as accommodation and event services.

Lithuania reduced the VAT rates for some goods and services to 9%, which are effective from January 2023. The adjustment of the VAT Act includes some VAT rate changes that will be permanent, while others will only be maintained until June and December 2023, or even for an uncertain period.

The VAT rate changes are the following:

  • VAT rate change on eBooks and electronic non-periodical publications: these will be taxed at 9%, instead of the 21% standard rate. This is a permanent VAT rate change.
  • VAT rate change on accommodation and admission to artistic and cultural events – except when these are exempt: these will be taxed at 9% for an indefinite time.
  • VAT rate change on catering and takeaway services: the 9% rate will apply until 31 December 2023. Alcoholic drinks are not subject to the reduced VAT rate.
  • VAT rate change for general admission to events: the 9% rate will only be applicable until 30 June 2023.

You can find here our overview of VAT rates in Lithuania. 

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