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ERP ReferenceEU VAT rates

Country · LT

Lithuania VAT rates

The standard VAT rate in Lithuania is 21%. Reduced rates: 12% and 5%.

Rates in force on (page built 2026-10-18), last checked against the official source on . Official source: europa.eu.

Current rates

TypeRateApplies to (source wording)Since
Standard21%Not listed in the sourcenot stated
Reduced12%accommodation services; passenger transport on regular routes; admission to arts and culture institutions and events2026-01-01
Reduced5%Not listed in the sourcenot stated

Categories are shown only where the source names them, in the source's wording. The full scope of each rate is set in national law.

Calculate VAT with Lithuania's rates

History since 2020

20%22%202020212022202320242025202621% from 2020-01-01
Standard VAT rate in Lithuania since 2020. Only sourced periods are drawn; see the table for exact dates.
TypeRateFromToSource
Reduced9%not stated2025-12-31source

1 recorded change in the change log

VAT number format

LT followed by 9 or 12 digits.

Example: LT999999999

Structure confirmed in the official source, checked .

Check Lithuania VAT number format Validity: official VIES checker

E-invoicing in Lithuania

See e-invoicing obligations, formats and deadlines on E-invoicing mandates: Lithuania.

Notes

Current rates from the European Commission's Your Europe table (last checked by the Commission on 13 July 2026), cross-checked against the Taxes in Europe Database (situation on 1 July 2026). Regional rates are not included; zero rates are listed only where the source lists them. The 12% rate replaced the 9% rate on 1 January 2026 (Law No XV-287 of 17 June 2025); the 9% value is taken from TEDB (situation on 1 July 2025).

Sources

Last verified:

Information only, not tax advice. Rates and their scope change; always confirm with the official source (europa.eu) before you invoice.