Lithuania VAT (PVM) 2026 — 21% Standard, 12%/5% Reduced

Lithuania applies a 21% standard PVM rate (Pridėtinės vertės mokestis) and two reduced rates — 12% and 5% — in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

2026 PVM Rates at a Glance

Last verified: 27 October 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

Lithuania applies two distinct reduced rates — 12% and 5%. Use the VAT calculator in Custom-rate mode to compute any amount at either rate, or check a Lithuanian VAT number format with the VAT validator.

What Each Reduced Rate Covers

12% Reduced Rate

• Public transport — bus, tram and rail passenger services within Lithuania.
• Accommodation — hotel and other overnight stays.
• Cultural institutions and events — attendance at artistic and cultural institutions and events, where the VAT exemption does not apply.

5% Reduced Rate

• Books and publications — printed and electronic books, and periodic publications.
• Disability technical aids — devices for disabled persons and their repair services.
• Medicines — state-compensated drugs and medical aid devices, and prescription medicines not reimbursed by the state.

If your invoice mixes standard and reduced items, you must split the taxable amount per rate. The invoice generator handles split-rate PVM automatically.

VAT Registration Threshold

• Mandatory registration: annual turnover exceeding €45,000 in the current or previous 12-month period.
• Voluntary registration: businesses below the threshold may voluntarily register to reclaim input VAT.
• Non-Lithuanian businesses: foreign businesses making taxable supplies in Lithuania must register for VAT regardless of turnover.

VAT Registration in Lithuania

1. Who must register: any business exceeding the €45,000 threshold, plus all non-Lithuanian businesses making taxable supplies in Lithuania.
2. Where: register with VMI (Valstybinė mokesčių inspekcija — State Tax Inspectorate). Applications can be submitted online.
3. What you receive: a VAT identification number (LT + 9 digits) required for all cross-border B2B transactions.
4. Timeline: register before you start making taxable supplies. Late registration can trigger backdated VAT assessments.

Lithuanian Invoice Requirements

1. Supplier details — full legal name, registered address, VAT identification number and įmonės kodas.
2. Customer details — full name and address; for cross-border B2B their VAT ID as well.
3. Invoice number — unique, sequential, no gaps allowed.
4. Invoice date — the date of issue; add date of supply if it differs.
5. Description — nature and quantity of goods or services supplied.
6. Unit price — net price per unit, excluding PVM.
7. Rate and amount — applicable PVM rate (21%, 12% or 5%) per line, net subtotal per rate, total PVM amount, gross total.
8. Special references — reverse charge statement where applicable, exemption references.

Reverse Charge in Lithuania

• B2B services from Lithuania to an EU customer: invoice at €0 PVM with reverse charge reference.
• B2B services received from abroad: self-account Lithuanian PVM under the reverse charge.
• Specific supplies: gold, mobile phones, computers — the buyer self-accounts regardless of location.

Check any cross-border scenario with the reverse-charge vs OSS checker.

OSS — Lithuania and the One Stop Shop

• B2C distance sales of goods above €10,000 per year — charge destination country's VAT and declare through OSS.
• Registration: register for OSS via VMI. File one quarterly return covering all destination countries.
• Below €10,000: charge Lithuanian 21% PVM on all B2C cross-border sales.

Worked Examples

Worked Example — Adding 5% Reduced PVM

A Vilnius pharmacy sells medicine worth €400 net. The reduced 5% rate applies.

Gross = €400 × 1.05 = €420 · PVM = €20

Verify instantly with the VAT calculator — select Lithuania and set 5% in Custom-rate mode.

How to Use the Lithuanian VAT Calculator

1. Select Lithuania from the country dropdown — the standard 21% rate auto-fills.
2. Choose mode: Add PVM (net → gross), Remove PVM (gross → net), or Custom rate (use 12% or 5% for reduced items).
3. Enter the amount and click Calculate. Net, PVM and gross appear instantly.
4. Copy or download the result for your records or to paste into an invoice.

🔒 100% Client-Side Privacy: All calculations execute locally in your browser. No financial data, amounts, or tax entries are ever stored on or transmitted to our servers.

Other Countries VAT Guides

Looking for VAT rules in another country? VAT guides are available for all 27 EU member states:

See all rates in our EU VAT rates 2026 table, or use the VAT calculator to compute any amount.

Frequently Asked Questions

Informational purposes only — not tax advice. Rates and thresholds sourced from the Lithuanian VMI and EUR-Lex. Always confirm with your local mokesčių patarėjas or tax advisor.