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Lithuania VAT Rates 2026

Lithuania (Lietuva) levies Value Added Tax as PVM (Pridėtinės vertės mokestis). The standard rate is 21%, applied to most goods and services. Reduced rates of 12% and 5% apply to books and non-periodical publications, hotel accommodation, passenger transport, firewood, cultural and sports events.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/LT endpoint to get Lithuania data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/LT
# No authentication required for rate lookups

# Response:
# { "country_code": "LT", "tax_type": "vat",
#   "standard_rate": 21, "reduced_rates": [12, 5],
#   "currency": "EUR", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Lithuania standard rate.

// 1. Validate the customer's Lithuania VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/LT/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Lithuania VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/LT').then(r => r.json());
// → { standard_rate: 21, reduced_rates: [12, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Lithuania standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Lithuania VAT

Lithuania raised its middle reduced rate from 9% to 12% in January 2026, touching books, accommodation, passenger transport and firewood, while keeping medicines and periodicals at 5%. The 21% standard rate dates from the 2009 crisis budget. As one of Europe's leading fintech licensing hubs, Lithuania sees heavy VAT registration activity from e-money and payment institutions serving the whole EU.

VAT in Lithuania is administered by the Valstybinė mokesčių inspekcija (VMI). Lithuania VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · VMI (accessed Jun 2026)

Rate history

• 2009Standard rate raised from 19% to 21% during the financial crisis
• 2026The 9% reduced rate increased to 12% in January

Frequently asked questions

VAT & GST rates in other EU countries