VAT in Lithuania 2026
The basic VAT rate in Lithuania is 21%, but the settlement method is determined primarily by the place of taxation, the location of the goods, the status of the buyer and the role of the importer.
If your model requires a local number or ongoing settlements, Taxenlight handles foreign VAT registration and foreign VAT returns. Here you can check if Lithuanian VAT applies to your company and which obligations to investigate further.
Lithuanian VAT in numbers
VAT in Lithuania – what to check before the first invoice?
Don't start with the rate. Five questions will determine whether the transaction is subject to Lithuanian PVM and who should settle the tax.
- Goods or services?This separates the rules for the place of taxation at the very first stage.
- Where is the goods?Check the warehouse and the beginning and end of the transport.
- B2B or B2C?Verify the customer's status and VAT number, if provided.
- Who settles VAT?Seller, buyer, importer, platform, or special procedure.
- Does simplification work?Evaluate reverse charge, OSS, IOSS, and the SVS procedure.
VAT rates in Lithuania in 2026
Lithuania applies a standard rate of 21%, reduced rates of 12% and 5%, and a 0% rate for qualifying transactions. The 9% rate shown in older materials is not applicable to ordinary transactions made from January 1, 2026.
| Rate | Application in brief | What to check |
|---|---|---|
| 21%Basic rate | Most goods and services where the regulations do not provide for preferences or exemptions. | Place of taxation, status of the buyer and possible reverse charge. |
| 12%Reduced rate | Accommodation, regular passenger transport with luggage and qualifying admission to institutions and cultural events. | Whether the service falls squarely within the statutory scope; a connection to the hotel or event is not sufficient. |
| 5%Reduced rate | Certain medicines and medical devices, aids for people with disabilities, and eligible books, e-books and publications. | Classification, reimbursement status, form of publication and statutory exemptions. |
| 0%Zero rate | These include exports, intra-Community supplies and selected activities directly related to international trade, provided that the conditions are met. | Buyer number, evidence of export or transport and compliant reporting. |
Example of gross price at 21%
The sale of goods from the warehouse in Vilnius for EUR 10,000 net gives EUR 2,100 VAT and EUR 12,100 gross if the transaction is subject to the standard rate.
0% is not an exemption
At a 0% rate, the transaction remains taxable and the right to deduct may be retained. In the case of exempt sales, the deduction may be limited or excluded.
When is a transaction subject to Lithuanian VAT?
For goods, the starting point is their physical location and transport. For services, the relevant place of supply rule and the status of the recipient.
Goods in Lithuania
The sale of goods from a Lithuanian warehouse can be considered a local delivery even if the seller does not have a registered office, branch or employees in Lithuania.
Typical B2B service
Consulting, IT, marketing, and accounting services are typically taxed in the country of the business buyer. Lithuanian clients can settle VAT through reverse charge.
Service with a special rule
Real estate, admission to events, catering, passenger transport and short-term vehicle rentals require a separate determination of the place of taxation.
Foreign company scenarios requiring VAT analysis in Lithuania
The same product and the same contractor may lead to a different settlement if the warehouse, the direction of transport or the role of the importer changes.
Warehouse and fulfillment
The transfer of own inventory from another EU country is generally considered an ITC in Lithuania. The obligation may arise before the first sale to a customer.
Import and local resale
If a company imports goods through Lithuania and then sells them locally, the importer, deduction and output tax must be consistently determined.
B2C Sales
Shipping from another EU country to a Lithuanian consumer may be covered by the OSS. Sales from a Lithuanian warehouse to a customer in Lithuania are considered local.
Delivery with assembly
The place of delivery is usually where the goods are assembled. It's important to check whether the buyer or the foreign supplier will settle the tax.
When might a foreign company need a VAT LT number?
Check the registration before the first activity if the company is to settle Lithuanian VAT itself or needs a number for ITC, IDT, import or warehouse operations.
EUR 45,000 does not protect every non-resident
A foreign company may be subject to registration from the first local transaction. The standard domestic threshold does not automatically apply to a non-resident.
SVS for eligible EU companies
The small business procedure requires an EX number, Lithuanian turnover of up to EUR 45,000 and total EU turnover of up to EUR 100,000.
LT number
The Lithuanian VAT number has the prefix LT. The identification number itself does not constitute a branch or a fixed establishment.
Documents and step-by-step procedure
A full analysis of the prerequisites, limits, representative and process for obtaining a number can be found in a separate guide.
Reverse charge in Lithuania
Reverse charge transfers the obligation to calculate VAT to the buyer. It may limit the foreign seller's obligations, but only for a specific transaction that meets the conditions.
Typical B2B service
A foreign service provider covered by the general rule does not usually need an LT number solely for this service if VAT is correctly accounted for by the Lithuanian taxpayer.
Selected local deliveries
The mechanism may apply to, among other things, certain deliveries by an unauthorised seller, goods with assembly and energy supplies.
What doesn't reverse charge do?
It does not remove obligations arising from warehousing, ICT of own goods, import, IDT from Lithuania or local B2C sales.
Import of goods and import VAT in Lithuania
Import VAT arises when goods from outside the EU are imported into Lithuania. Importer status, customs documentation, and the use of the goods are key factors for deduction.
What to arrange before check-in?
- who will be the importer in the customs declaration,
- who owns the goods,
- what EORI number will be used,
- how Incoterms divide the obligations of the parties,
- who has a customs document,
- what will happen to the goods after customs clearance.
Payment or settlement in FR0600
Import VAT can be paid to the customs administration or – in the appropriate taxpayer model with an LT number – settled under the control of the VMI in the declaration.
A VAT number alone does not automatically entitle you to a deduction. The customs document must identify the correct importer, and the purchase must be for the purposes of an activity that qualifies for deduction.
VAT returns in Lithuania in brief
A registered foreign legal entity generally settles VAT monthly. This section outlines the cadence of obligations without taking over the detailed intent of the forms guide.
i.SAF
Data on issued and received invoices are generally submitted by the 20th day of the following month, also as an empty register.
FR0600 and payment
The basic VAT return is filed with EDS and the tax is generally paid by the 25th of the following month.
EU transactions
Intra-Community supplies, own shipments and selected B2B services to other EU countries may require summary information.
FR0600 fields, corrections and nil declarations
A separate guide describes forms, specific fields, payments, additional reports and pre-shipment checks.
i.SAF, VIES, Intrastat, OSS and IOSS
Lithuanian VAT is not just about FR0600. Invoice records, EU reporting, and statistical obligations operate in parallel and must be aligned with logistics.
i.SAF in i.MAS
Sales and purchase invoice data is transferred manually, via file, or via a web service. Monitor data receipt status.
VIES and FR0564
The LT number used in EU transactions should be active in the VIES systemand the values should be consistent with invoices and transport documents.
Intrastat
Once the relevant import or export thresholds are exceeded, statistical obligations may arise that are independent of FR0600 and FR0564.
OSS and IOSS
OSS covers qualifying B2C sales and IOSS covers certain imported goods in shipments with a value not exceeding EUR 150.
OSS does not account for Lithuanian stock
The procedure does not replace the LT number needed for ICT of own goods, local sale from a warehouse, import on own behalf or ICT from Lithuania.
IOSS has a narrow scope
This does not apply to imports of warehouse stock, shipments over €150, or excisable goods. The Lithuanian OSS official portal describes registration, declaration, and payment.
VAT deduction and refund from Lithuania
The right path depends primarily on whether the company is or should be registered in Lithuania.
Registered taxpayer
Eligible VAT is generally deducted in FR0600 based on a valid invoice or import document.
A company from another EU country
An unregistered taxpayer who meets the conditions submits an electronic application through the administration of the country of his or her residence.
Non-EU entity
A separate Lithuanian procedure applies and should check additional conditions, documents and the principle of reciprocity.
The most common VAT errors in Lithuania
The greatest risk arises when sales, logistics, invoicing and reporting are analyzed separately, without a single transaction map.
Transaction model
- waiting for €45,000 despite local action,
- sending the stock before WNT analysis,
- OSS treated as a replacement for local VAT,
- identifying the LT number with the permanent place of business.
Rates and invoices
- using the outdated 9% rate,
- confusing 0% with exemption,
- reverse charge without verifying the buyer,
- rate selected before determining the place of taxation.
Settlements
- same sales in OSS and FR0600,
- no empty i.SAF or zero declaration,
- deduction from a document indicating another importer,
- no reconciliation of FR0600, FR0564 and warehouse.
VAT in Lithuania 2026 – the most important conclusions
The standard rate is 21%, with reduced rates of 12% and 5%. However, for a foreign company, the place of taxation and the entity obligated to settle are more important than the rate itself.
Flow first
Identify the product, service, warehouse, transport, recipient and importer before selecting a rate.
Then the LT number
Warehouse, ITC, import, ITC or local sales may require registration before the first operation.
Finally, reporting
Invoices, FR0600, FR0564, i.SAF, VIES and Intrastat should describe the same transaction.
VAT in Lithuania 2026 – questions and answers
Frequently asked questions about rates, LT number, warehouse, reverse charge, OSS, declarations and refund of Lithuanian VAT.
The basic rate is 21%. Lithuania also applies rates of 12%, 5%, and 0%, as well as exemptions for certain activities.
Not for regular transactions made from January 1, 2026. When correcting an older transaction, you must check the rules applicable in the original period.
The Lithuanian VAT number has the prefix LT. It is used on invoices, EU transactions, FR0600, FR0564, and i.SAF, among others.
Not automatically. An ordinary non-resident may be subject to registration from the first taxable transaction. The limit may be relevant in the SVS procedure for a qualifying EU company with an EX number.
Warehousing often creates local obligations. The movement of your own goods from another EU country is generally considered an intra-Community acquisition in Lithuania, and subsequent sale constitutes a separate transaction.
No. It may terminate the obligation for a specific sale, but does not eliminate the effects of warehousing, ICT, import, IDT, local B2C sales or other activities.
Only for qualifying sales covered by the OSS. This procedure does not replace registration resulting from stock movements, warehouse transfers, imports, or domestic sales.
A foreign legal entity generally files its tax returns monthly. The i.SAF data is submitted by the 20th day of the month, and the FR0600 tax is generally filed and paid by the 25th day of the following month.
No. A permanent location is assessed based on, among other things, its durability and the appropriate human and technical resources. An identification number alone is not sufficient.
This text is for informational purposes only and does not replace an individual tax analysis. For VAT in Lithuania, it is necessary to verify the taxpayer's status, place of taxation, transaction model, reverse charge, VAT import, OSS/IOSS, right of deduction, and current VMI reporting obligations.
