{"id":14480,"date":"2026-09-12T15:26:00","date_gmt":"2026-09-12T13:26:00","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=14480"},"modified":"2026-09-12T19:52:36","modified_gmt":"2026-09-12T17:52:36","slug":"vat-in-lithuania","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-lithuania\/","title":{"rendered":"VAT in Lithuania in 2026"},"content":{"rendered":"

In Lithuania, VAT is called prid\u0117tin\u0117s vert\u0117s mokestis<\/em>, or PVM for short. It has a general rate of 21%<\/strong> and two reduced rates, 12%<\/strong> and 5%<\/strong>. The 12% and 5% rates are set by Article 19 of the Prid\u0117tin\u0117s vert\u0117s mokes\u010dio \u012fstatymas<\/em>, the VAT law; 21% is the standard rate defined by Article 2, and the same Article 19 requires it to be applied to everything not included in the two reduced-rate lists. Be careful with tables dated before 2026: until 31 December 2025 there was a 9% reduced rate, and on 1 January 2026 it ceased to exist.<\/p>\n

If you sell products, keep two things in mind. First: food does not<\/strong> have a reduced rate in Lithuania; meat, fish, fruit and vegetables are taxed at 21%, as the VMI itself states. Second: the 12% rate covers only three services, so a product store never charges it.<\/p>\n

\n\n\n\n\n\n\n\n
Rate<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
Standard (standartinis PVM tarifas)<\/span><\/td>\n21%<\/strong><\/td>\nEverything not included in the two reduced-rate lists: clothing, footwear, electronics, cosmetics, household goods, toys, and also food \u2014 meat, fish, fruit, vegetables \u2014 and catering; from 1 January 2026, also residential heating, hot water and firewood<\/td>\n<\/tr>\n
Reduced (lengvatinis PVM tarifas)<\/span><\/td>\n12%<\/strong><\/td>\nOnly three services, and only from 1 January 2026: accommodation provided under the tourism law, passenger transport and baggage transport on regular routes set by the Ministry of Transport \u2014 or the institution it authorizes \u2014 or by municipalities, and tickets to art and cultural institutions and events. Until 31 December 2025 they were taxed at 9%<\/td>\n<\/tr>\n
Reduced (lengvatinis PVM tarifas)<\/span><\/td>\n5%<\/strong><\/td>\nNewspapers, magazines and other periodicals, in print and electronic form; books and non-periodical publications \u2014 textbooks, exercise books, encyclopedias, dictionaries, informational brochures, photo albums, children\u2019s drawing and coloring books, sheet music, maps and plans \u2014 from 1 January 2026; prescription medicines; over-the-counter medicines, medical devices and special medical-purpose foods when reimbursed by compulsory health insurance; and technical aids for people with disabilities, including repairs<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 12 September 2026 against the VMI\u2019s \u201cPVM tarifai\u201d page, the State Tax Inspectorate of Lithuania (vmi.lt<\/a>).<\/em><\/p>\n

The 9% rate disappeared on 1 January 2026<\/h2>\n

For years, Lithuania had two reduced rates, 9% and 5%. Law XV-287 of 17 June 2025<\/strong>, which amended Article 19 of the VAT law, abolished the 9% rate with effect from 1 January 2026<\/strong>. From that date there are two reduced rates: 12%<\/strong> and 5%<\/strong>. What was at 9% did not all move to the same place, and that is the important detail:<\/p>\n