VAT in Lithuania
If you are a foreign company selling to or trading with Lithuania, you must comply with Lithuanian VAT regulations. Lithuania uses the euro, and the standard VAT rate is 21%. There is no turnover threshold for foreign companies without a fixed place of business in the country; as a general rule, the obligation to account for VAT arises from your very first VATable transaction. Therefore, if you sell goods or services locally, store goods in a warehouse in Lithuania, or import goods from non-EU countries, you typically need to register for VAT before commencing operations.
VAT rates and key figures in Lithuania
Litauen ændrede sine reducerede satser pr. 1. januar 2026. Den tidligere 9 %-sats blev afskaffet og erstattet af en ny 12 %-sats, mens blandt andet bøger og medicin flyttede til 5 %-satsen. Standardsatsen er uændret 21 %.
| Conditions | Detail |
|---|---|
| Standard rate | 21 % |
| Reduced rates | 12% (including passenger transport, hotel accommodation, restaurant and catering services, and cultural and sporting events) and 5% (including medicines, medical equipment, newspapers, periodicals, and printed and electronic books) |
| Zero rate (0%) | Supplies of goods within the EU, exports to third countries, and certain international transport services |
| Registration threshold | Lithuanian companies: EUR 45,000 over a rolling 12-month period. Foreign companies without a permanent establishment: no limit (VAT liability from the first transaction). |
| Distance selling threshold (OSS) | EUR 10,000 (common EU threshold for cross-border B2C distance sales) |
| VAT number format | LT followed by 9 or 12 digits (e.g., LT123456789). The VAT is locally referred to as PVM. |
| Reporting period | Monthly as a general rule. Quarterly for annual turnover up to EUR 300,000, and half-yearly for the smallest businesses with turnover under EUR 60,000. Deadline: the 25th of the month following the period. |
| Fiscal representative | Companies established outside the EU must appoint a fiscal representative in Lithuania. EU companies are not required to do so. |
The figures have been verified against current 2026 sources. Regulations change frequently, and an incorrect assessment of registration obligations can be costly. If you are unsure when and how your company needs to be registered, please contact us before commencing operations in Lithuania.
E-commerce and webshop: OSS, warehouse and Amazon
If you run an online shop and sell to private consumers in Lithuania, your business structure determines the required course of action. If you ship goods from a warehouse in another EU country, the sales count towards the common EU-wide distance selling threshold of EUR 10,000. Once you exceed this threshold, you must either register for VAT in each individual customer country or sign up for... One Stop Shop (OSS), so you settle the Lithuanian VAT via a single consolidated return.
OSS dækker dog ikke alt. Har du fysisk lager i Litauen, eller bruger du et Amazon fulfilment-center i landet, udløser det en lokal momsregistrering uanset omsætning, fordi varerne allerede befinder sig i Litauen ved salget. Kombinationen af OSS og lokal registrering forvirrer mange webshops. Vi hjælper dig med at få begge dele til at spille sammen, så du hverken betaler dobbelt eller overser en registrering. Læs mere om Danish e-commerce to the EU.
B2B trade and reverse charge
If you sell goods or services to VAT-registered businesses in Lithuania, the reverse charge mechanism often applies. In such cases, the Lithuanian buyer calculates and accounts for the VAT on their own return, and you invoice without Lithuanian VAT. This reduces the number of situations requiring you to register for VAT yourself. Furthermore, Lithuania applies an extended reverse charge mechanism to a range of specific services. However, the reverse charge does not automatically eliminate all registration obligations; if you maintain local inventory, handle imports, or engage in B2C sales, you may still be required to register. We assess your specific transactions to ensure you invoice correctly from the outset.
VAT refund in Lithuania
If your company has incurred expenses in Lithuania, you can often reclaim the VAT paid. This typically applies to expenses such as trade fairs, conferences, hotels, diesel, petrol, car rentals, taxis, and advertising, as well as purchases of goods and services. Refunds are processed either through the EU’s electronic refund system or via a local application, depending on where your company is established. Deadlines are strict, and incomplete documentation is the most common reason for rejection. We gather the receipts, handle the application, and see the process through to completion. See our VAT refund.
How TIMEVAT helps you in Lithuania
TIMEVAT is your specialist partner for international finance and exports. With years of experience as a VAT representative, we are well-versed in the Lithuanian authorities, procedures, and the pitfalls that cost time and money. We act as your extended arm in dealings with the authorities and look after your business as if it were our own.
- Registration — we assess your registration obligations and ensure you are correctly VAT-registered in Lithuania from the outset.
- Filing and Compliance — we handle your ongoing VAT returns, EU sales lists, and Intrastat filings, ensuring you meet the deadlines.
- VAT Refund — we claim back the Lithuanian VAT you have paid and ensure that the documentation is in order.
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Contact us todayFrequently asked questions about VAT in Lithuania
What is the VAT rate in Lithuania?
The standard VAT rate in Lithuania is 21%. There are two reduced rates: 12% on items such as passenger transport, hotel accommodation, restaurant services, and cultural events; and 5% on items such as medicines, newspapers, and books. A zero rate (0%) applies to intra-EU supplies, exports, and certain international transport services.
Does my foreign company need to register for VAT in Lithuania?
Foreign companies without a permanent establishment in Lithuania are not subject to a turnover threshold and must, as a general rule, register from the first VAT-liable transaction. This typically applies to local sales, holding stock, imports from non-EU countries, or intra-EU acquisitions. We would be happy to assess your specific situation.
What is the registration threshold in Lithuania?
Lithuanian companies must register when their turnover exceeds EUR 45,000 over a rolling 12-month period. For foreign companies without a fixed place of business, there is no threshold. For cross-border B2C distance sales within the EU, the common OSS threshold of EUR 10,000 applies.
What does a Lithuanian VAT number look like?
A Lithuanian VAT number consists of the country code LT followed by 9 or 12 digits, for example LT123456789. The VAT is locally called PVM (Pridėtinės vertės mokestis).
How often must VAT be reported in Lithuania?
As a general rule, VAT returns are filed monthly. Businesses with an annual turnover of up to EUR 300,000 may file quarterly, and the smallest businesses—with a turnover of less than EUR 60,000—may file semi-annually. The deadline is the 25th of the month following the end of the period.
Do I need a fiscal representative in Lithuania?
Companies established outside the EU must appoint a fiscal representative in Lithuania who is jointly liable for VAT obligations. EU companies are not required to do so. TIMEVAT can act as your VAT representative.
