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Lithuania VAT Rates 2026
Lithuania (Lietuva) levies Value Added Tax under the name PVM mokėtojo kodas. The standard rate is 21%, applied to most goods and services. Reduced rates of 9% and 5% apply to essential categories including food, medicines, and cultural services.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 21% | Most goods and services |
| Reduced | 9% | Food, transport, cultural goods |
| Reduced | 5% | Food, transport, cultural goods |
Access rates via API
The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/LT endpoint to get Lithuania rates 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", "standard_rate": 21,
# "reduced_rates": [9, 5], "currency": "EUR" }About Lithuania VAT
Lithuania uses two VAT number lengths: 9 digits for legal entities and 12 digits for natural persons registered as taxpayers. The country has a growing startup ecosystem and is a leading fintech hub in the Baltics.
The Lithuania PVM mokėtojo kodas is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Lithuania business customer, validate their VAT registration number first.