Lithuania SalesTax VAT

Home / Lithuania SalesTax VAT

The value added tax VAT) is levied on goods and services that are subject to VAT according to law. The VAT in Lithuania is part of the European Union value added tax system. The standard VAT rate in Lithuania is 21%

Lithuania introduced Value Added Tax in 1994. Lithuania joined the EU in 2004 and as an EU member state its rules on Lithuanian VAT registrations, returns and compliance are based on European Union EU VAT Directives. The tax is administered by the State Tax Inspectorate (STI) under the authority of the Republic of Lithuanian Ministry of Finance.

Foreign companies, or ‘non-resident’ traders, providing goods or services in Lithuania to local businesses or consumers may have to register their business for Lithuanian VAT. They will then have to follow the Lithuanian VAT compliance rules, including invoicing and VAT rates, as well as pay over any Lithuanian VAT due.

  • The standard VAT in Lithuania is 21%. There are also reduced rates of 9% and 5%.
  • VAT is charged on assets and services provided in Lithuania as well as on imports into Lithuania.
  • Exports from Lithuania are not subject to value added tax.
  • In Lithuania the threshold for VAT registration is turnover above TL 155,000 in 12 months.

If you wish to apply for Sales Tax in Lithuania, please register in the form below the reasons for needing sales tax VAT in Lithuania or send us an email.