VAT in Lithuania


The Value Added Tax (VAT) in Lithuania is known as Pridetines vertes mokestis (PVM) in their local language.

What are the VAT rates in Lithuania?

The Lithuanian VAT rates are the following:

  • Standard rate: 21%
  • Reduced rates: 5% and 9%

Lithuania has opted for the reduced VAT rates on several items allowed by the VAT Directive.

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

  • Foodstuff
    21%
  • Water supplies
    9%
  • Pharmaceutical products
    0% and 5%
  • Medical equipment for disabled persons
    0% and 5%
  • Children´s car seats
    21%
  • Passenger transport
    9%
  • Books
    9%
  • Books on other physical means of support
    9%
  • Newspapers
    5%
  • Periodicals
    5%
  • Admission to cultural services (theatre, etc)
    21% and exempt
  • Admission to amusement parks
    21%
  • Pay TV / cable
    Exempt
  • TV licenses
    Exempt
  • Writers / composers
    9%
  • Hotel Accommodation
    9%  
  • Restaurant and catering services
    9%
  • Restaurants
    9%
  • Medical and dental care
    Exempt and 21%
  • Repair of shoes and leather goods
    21%
  • Repair of clothing and household linen
    21%
  • Hairdressing
    21%

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