Lithuania
VAT Basics
Lithuanian VAT Rates by goods and services
The standard VAT rate is 21%. The standard VAT rate generally applies for all goods and services for which no exemption, 0% or one of the reduced VAT rates is foreseen.
The first reduced VAT rate is 9%. This reduced rate applies to some types of books, some kinds of energy, and passenger transport on regular routes authorized by the Administration, among others.
In addition, there is a reduced VAT rate of 5%. This reduced rate applies, in general, to certain pharmaceuticals and medical equipment and certain magazines and newspapers, among others.
Supplies and services at 0% are the standard supplies, such as exports or intra-Community supplies.
Finally, some supplies are VAT exempt, such as health services, universal postal services, education, cultural services and sports activities, radio and TV and financial and insurance transactions, among others.
To confirm the VAT rate applicable to your product or service in Lithuania, we recommend that you contact us.
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