see also :
– VAT compliance in Lithuania
Intrastat compliance in Lithuania

    AGRICULTURE, FORESTRY AND FISHING

      Agricultural Inputs – Fertilisers
    • VAT – standard rate : 21.00 %
      Agricultural Inputs – Pesticides and plant protection materials
    • VAT – standard rate : 21.00 %
      Agricultural inputs
    • VAT – standard rate : 21.00 %
      Cut flowers and plants for decorative use
    • VAT – standard rate : 21.00 %

      MANUFACTURING

      Children’s car seats (as listed in annex III)
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of food products

      Foodstuffs (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Cut flowers and plants for food production
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of beverages

      Alcoholic beverages – Beers
    • VAT – standard rate : 21.00 %
      Alcoholic beverages – Spirits
    • VAT – standard rate : 21.00 %
      Alcoholic beverages – Wines
    • VAT – standard rate : 21.00 %
      Non alcoholic beverages – fruit juice (specific rates for certain products)
    • VAT – standard rate : 21.00 %
      Non alcoholic beverages – lemonade (specific rates for certain products)
    • VAT – standard rate : 21.00 %
      Non alcoholic beverages – mineral water (specific rates for certain products)
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of tobacco products

      Tobacco
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of wearing apparel

      clothing – Children
    • VAT – standard rate : 21.00 %
      Footwear – Children
    • VAT – standard rate : 21.00 %
      Footwear – Adult
    • VAT – standard rate : 21.00 %
      Furs
    • VAT – standard rate : 21.00 %
      children nappies
    • VAT – standard rate : 21.00 %
      clothing – Adults
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of refined petroleum products

      Petroleum products – Diesel fuel
    • VAT – standard rate : 21.00 %
      Petroleum products – Heating oil
    • VAT – standard rate : 21.00 %
      Petroleum products – LPG
    • VAT – standard rate : 21.00 %
      Petroleum products – Lubricants
    • VAT – standard rate : 21.00 %
      Petroleum products – Petrol (unleaded)
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

      Pharmaceutical products (as listed in annex III)
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 5.00 % Medicaments and medical aids fully or partially compensated by the Compulsory Health Insurance Fund (at the moment of acquisition) as well as for all non-compensated prescribed medicines (entered into the Lithuanian or EU register of prescribed medications).

      MANUFACTURING : Manufacture of computer, electronic and optical products

      Smartphones and computers
    • VAT – standard rate : 21.00 %
      Hi-Fi – Video hardware
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of electrical equipment

      Household electrical appliances
    • VAT – standard rate : 21.00 %

      MANUFACTURING : Manufacture of furniture

      Furniture
    • VAT – standard rate : 21.00 %

      ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

      Energy products – District heating
    • VAT – reduced rate : 9.00 % Heating energy and hot water or cold water for preparing of hot water supplied to residential premises
      Energy products – Electricity
    • VAT – standard rate : 21.00 %
      Energy products – Firewood
    • VAT – reduced rate : 9.00 % Firewood and wood products for heating/burning supplied to energy consumers – households.
      Energy products – Natural gas
    • VAT – standard rate : 21.00 %
      Energy products – Timber for industrial use
    • VAT – standard rate : 21.00 %

      WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

      Water supplies (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Treatment of waste and waste water
    • VAT – standard rate : 21.00 %

      WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

      Motor vehicles
    • VAT – standard rate : 21.00 %

      TRANSPORTATION AND STORAGE

      Domestic transport of passengers – by air
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 9.00 % Public passenger transportation services on established regular routes
      Domestic transport of passengers – by inland waterway
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 9.00 %
      Domestic transport of passengers – by rail
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 9.00 %
      Domestic transport of passengers – by road
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 9.00 %
      Domestic transport of passengers – by sea
    • VAT – standard rate : 21.00 %
    • VAT – reduced rate : 9.00 %
      International transport of passengers – by air
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by inland waterway
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by rail
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by road
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by sea
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

      ACCOMMODATION AND FOOD SERVICE ACTIVITIES

      Consumption on board ships, aircraft or trains – goods
    • VAT – standard rate : 21.00 %
      Bars and cafés
    • VAT – standard rate : 21.00 %
      Restaurant and catering services (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Take Away
    • VAT – standard rate : 21.00 %
      Hotel accommodation (as listed in annex III)
    • VAT – reduced rate : 9.00 % In accordance with the procedure laid down in the legislation governing tourism
      Bars and cafés – night clubs
    • VAT – standard rate : 21.00 %
      Consumption on board ships, aircraft or trains – services
    • VAT – standard rate : 21.00 %
      Bars and cafés – alcoholic beverages
    • VAT – standard rate : 21.00 %

      INFORMATION AND COMMUNICATION

      Newspapers (as listed in annex III)
    • VAT – reduced rate : 5.00 % Applies only for newspapers on physical means of support
    • VAT – standard rate : 21.00 % Erotic and/or violent publications, or publications non-compliant with the professional ethics
      Periodicals (as listed in annex III)
    • VAT – reduced rate : 5.00 % Applies only for periodicals on physical means of support
    • VAT – standard rate : 21.00 % Erotic and/or violent publications or those that do not comply with the professional ethics
      Phone/ fax/ telex/etc.
    • VAT – standard rate : 21.00 %

      FINANCIAL AND INSURANCE ACTIVITIES

      Arrangements for the taxation of gold – coins (currency)
    • VAT – exempted : %
    • VAT – standard rate : 21.00 %
      Arrangements for the taxation of gold – Iingots and bars
    • VAT – exempted : %
    • VAT – standard rate : 21.00 %

      REAL ESTATE ACTIVITIES

      Building land
    • VAT – standard rate : 21.00 %
      Construction work on new buildings
    • VAT – standard rate : 21.00 %
      Supplies of new buildings
    • VAT – standard rate : 21.00 %
    • VAT – standard rate : 21.00 %
      Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
    • VAT – standard rate : 21.00 %

      PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

      Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
    • VAT – standard rate : 21.00 %

      HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

    • VAT – standard rate : 21.00 %
      Medical equipment for disabled persons (as listed in annex III)
    • VAT – reduced rate : 5.00 % Disabled technical aids and / or accessories, as listed in Order no. A1-338, approved by the Minister of Social Security and Labor in 2006 December 19th or others (non-exhaustive list of technical assistance measures with different conditions of supply (must be documented for dissability purposes or dissabled person’s actual use) of such measures.
      Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
    • VAT – exempted : %
    • VAT – standard rate : 21.00 %
      Social housing (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Supplies by undertakers and cremation services (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – exempted : %
      Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
    • VAT – standard rate : 21.00 %

      ARTS, ENTERTAINMENT AND RECREATION

      Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
    • VAT – standard rate : 21.00 %
      E-books
    • VAT – standard rate : 21.00 %
      Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
    • VAT – standard rate : 21.00 %
      Jewels
    • VAT – standard rate : 21.00 %
      Books on other physical means of support (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Books (as listed in annex III)
    • VAT – reduced rate : 9.00 % Applies only for books and non-periodicals on physical means of support (see non-exhaustive most common publications supplied list in Comment of VAT Law on the STI website)
      Taxation of works of art, collector’s items and antiques
    • VAT – standard rate : 21.00 %
      Admission to amusement parks (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Pay TV/ cable TV (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Writers, composers etc. (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
    • VAT – standard rate : 21.00 %
    • VAT – exempted : % Supplied by non-profit making legal persons
      Admission to sporting events (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Use of sporting facilities (as listed in annex III)
    • VAT – standard rate : 21.00 %
    • VAT – exempted : % Supplied by non-profit making legal persons
      Travel Agency
    • VAT – margin scheme : %
    • VAT – standard rate : 21.00 %
      TV licence (as listed in annex III)
    • VAT – standard rate : 21.00 %

      OTHER SERVICE ACTIVITIES

      Hairdressing (as listed in annex III)
    • VAT – standard rate : 21.00 %
      Services supplied by lawyers
    • VAT – standard rate : 21.00 %

      ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

      Window cleaning and cleaning in private households (as listed in annex III)
    • VAT – standard rate : 21.00 %

    Detailed VAT rates – sell goods or services in Austria
    Detailed VAT rates – sell goods or services in Belgium
    Detailed VAT rates – sell goods or services in Bulgaria
    Detailed VAT rates – sell goods or services in Cyprus
    Detailed VAT rates – sell goods or services in Czechia
    Detailed VAT rates – sell goods or services in Germany
    Detailed VAT rates – sell goods or services in Denmark
    Detailed VAT rates – sell goods or services in Estonia
    Detailed VAT rates – sell goods or services in Greece
    Detailed VAT rates – sell goods or services in Spain
    Detailed VAT rates – sell goods or services in Finland
    Detailed VAT rates – sell goods or services in France
    Detailed VAT rates – sell goods or services in Croatia
    Detailed VAT rates – sell goods or services in Hungary
    Detailed VAT rates – sell goods or services in Ireland
    Detailed VAT rates – sell goods or services in Italy
    Detailed VAT rates – sell goods or services in Lithuania
    Detailed VAT rates – sell goods or services in Latvia
    Detailed VAT rates – sell goods or services in Luxembourg
    Detailed VAT rates – sell goods or services in Malta
    Detailed VAT rates – sell goods or services in the Netherlands
    Detailed VAT rates – sell goods or services in Poland
    Detailed VAT rates – sell goods or services in Portugal
    Detailed VAT rates – sell goods or services in Romania
    Detailed VAT rates – sell goods or services in Sweden
    Detailed VAT rates – sell goods or services in Slovenia
    Detailed VAT rates – sell goods or services in Slovakia
    Detailed VAT rates – sell goods or services in United Kingdom