# VAT rates in Lithuania

Source: https://veriport.io/vat-rates/lt (published 2026-10-28; reviewed monthly: last read 2026-10-28, next review 2026-11-24)

Lithuania applies a standard VAT rate of 21 %, reduced rates of 5 % and 12 %. Verified 2026-10-28 from the Commission’s publication and the national administration’s page; the rate for seven usual categories is below.

## The rates Lithuania applies

Standard 21 %; reduced 5 % and 12 %. Currency EUR. Law on VAT amendments of 2025-06-17, in force 2026-01-01: the 9 % rate is gone (12 % for accommodation, passenger transport, arts and culture; 5 % for books and periodicals; district heating, hot water and firewood 9 % → 21 %).

| Rate | Value | Applies since |
|---|---|---|
| Standard | 21 % | — |
| Reduced | 5 %, 12 % | — |
| Super-reduced | none | — |
| Parking | none | — |

## Rate by category, usual case

The rate the administration applies to the usual case of each category; the legal classification of a given supply is the seller’s. A note says where a category splits.

| Category | Rate | Kind | Note |
|---|---|---|---|
| Electronically supplied services (SaaS, downloads, streaming, hosting) | 21 % | standard | — |
| E-books and electronic publications | 5 % | reduced | since 2026-01-01. Books and non-periodical publications, printed or electronic, 9 % → 5 %. |
| Printed books | 5 % | reduced | since 2026-01-01 |
| Foodstuffs (usual case; some items differ) | 21 % | standard | — |
| Hotel and holiday accommodation | 12 % | reduced | since 2026-01-01. Accommodation, passenger transport and cultural events 9 % → 12 %. |
| Restaurant and catering services (food; drinks often differ) | 21 % | standard | — |
| Newspapers and periodicals | 5 % | reduced | since 2026-01-01. Periodical publications, printed or electronic, 9 % → 5 %. |

## The same row by API

`GET https://veriport.io/api/v1/vat/rates/LT` returns this row as JSON with `verifiedOn` and its sources; no key for the first calls of the day.

```bash
curl "https://veriport.io/api/v1/vat/rates/LT"
```

## How this row was verified

Read on 2026-10-28 from the sources listed at the bottom of this page: the Commission’s publication and the national administration’s page. The table is reviewed monthly; a change is announced in the changelog with the row it moved.

## Questions

### What is the VAT rate in Lithuania?

The standard rate is 21 %; the reduced rates are 5 % and 12 %. Verified 2026-10-28.

### Which VAT rate applies to digital services sold to consumers in Lithuania?

21 % (standard rate). Under the OSS rule the rate of the consumer’s member state applies once your EU-wide B2C sales pass €10,000 a year.

### Which VAT rate applies to e-books in Lithuania?

5 % (reduced), since 2026-01-01. Books and non-periodical publications, printed or electronic, 9 % → 5 %..

### Is this page official?

No: it is a dated transcription of the official sources cited below, published by Janolab Studio LLC. For a filing, read the national page on the day.

## Read next

- [VAT rates of every member state](https://veriport.io/vat-rates)
- [Free rates lookup](https://veriport.io/tools/vat-rates)
- [Lithuania VAT number format](https://veriport.io/vat-number-format/lt)
- [Lithuania IBAN format](https://veriport.io/iban-format/lt)
- [How we verify VAT rates](https://veriport.io/methodology/vat-rates)
- [Reference: EU VAT rates API](https://veriport.io/docs/vat-rates)

## Sources

- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — https://taxation-customs.ec.europa.eu/taxation/vat/vat-rates_en (2026-10-24)
- Lithuania — VMI, PVM tarifai — https://www.vmi.lt/evmi/pvm-tarifai (2026-10-24)
- Lithuania — Seimas press release of 17 June 2025: amendments to the Law on VAT in force 1 January 2026 — books and non-periodical publications 9 % → 5 %; accommodation, passenger transport, arts and cultural events 9 % → 12 %; district heating, hot water and firewood 9 % → 21 % — https://sc.bns.lt/view/item/seimas-approves-changes-in-reduced-vat-rates-509552 (2026-10-28)
- Lithuania — Worldwide Tax Summaries, Other taxes: VAT 21 %; 12 % public transport, accommodation, cultural events; 5 % books and non-periodical publications incl. e-books, periodical publications printed or electronic, medicines (last reviewed 1 October 2026) — https://taxsummaries.pwc.com/Lithuania/Corporate/Other-taxes (2026-10-28)