Navigating VAT in Lithuania

This guide provides an overview of VAT in Lithuania, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Lithuania.

Last Updated: January 2026

Lithuania slashed VAT for heating and utilities to ease winter cost-of-living pressures.

Lithuania at a glance.

Lithuania
at a glance.

Standard rate

21% VAT

Digital services VAT

Yes, at 21%

Mandate e-invoicing

Yes

Currency

Euro (EUR)

Zero-rated items

Applies to specific transportation

VAT format

LT followed by 9 or 12 digits

Fiscal representation

Yes, required for non-EU businesses conducting VAT-related activities in Lithuania

Reclaiming VAT in Lithuania.

Reclaiming VAT
in Lithuania.

Foreign businesses that incur VAT on eligible expenses in Lithuania may be able to reclaim it.

Who can reclaim?

Lithuania applies the rule of reciprocity. This means Saudi Arabia allows VAT refunds for foreign businesses, but only if they are based in approved countries.

Eligible countries include:

Claimable expenses:

Entertainment 21%

Accommodation 12%

Food, drink & restaurant services 21%

Hiring means of transport 21%

Fuel 21%

Public Transport 12%

Taxis 12%

Admission to fairs & exhibitions 21%

Training courses & seminars 21%

Goods 21%

Inter-company charges 21%

Office expenses 21%

Marketing costs 21%

Professional fees & AP invoices 21%

Entertainment

21%

Accommodation

12%

Food, drink & restaurant services

21%

Hiring means of transport

21%

Fuel

21%

Public Transport

12%

Taxis

12%

Admission to fairs & exhibitions

21%

Training courses & seminars

21%

Goods

21%

Inter-company charges

21%

Office expenses

21%

Marketing costs

21%

Professional fees & AP invoices

21%

VAT compliance in Lithuania.

VAT compliance
in Lithuania.

Doing business in Lithuania? You’ll need to play by the rules of the Lithuanian VAT Act.

Who needs to register?

Businesses that exceed the threshold are required to register, while those below it can opt in voluntarily.

VAT registration in Lithuania

VAT filing deadlines in Lithuania

Monthly

25th day of the following month

VAT payment deadlines in Lithuania

Monthly

25th day of the following month

Digital services in scope

Things to note

Lithuania applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.

e-invoicing in Lithuania.

e-invoicing
in Lithuania.

Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 July 2030

B2B e-Invoicing model

N/A

Name of exchange infrastructure

E-sąskaita platform (Peppol access supported)

Format(s) used

Peppol BIS 3.0 UBL (EN16931 standard; Lithuania uses PEPPOL CIUS)

FAQs

Which expenses is a business entitled to claim a refund for in Lithuania?

VAT in Lithuania on the following expenses can generally be claimed in a foreign VAT refund: Fuel; Public transport fees; Accommodation; Food, drink and restaurant services; Admission to fairs and exhibitions; Entertainment and other general business expenses (e.g., office expenses, marketing costs etc).

Is there a way to track the status of a VAT refund application in Lithuania?

Businesses reclaiming VAT in Lithuania can expect it to take anywhere from a few months to a year, depending on the claim complexity and submission accuracy. Claims for refunds of VAT in Lithuania can be made quarterly or annually. If a claimant wishes, it can request the status of the claim from the Lithuania VAT Authority.

What should a business do if it notices VAT in Lithuania was charged incorrectly on a business expense?

Generally if VAT in Lithuania has been charged incorrectly on an invoice, the invoice would not be entitled to be included in a claim for a refund of VAT in Lithuania. The entity would need to contact the supplier to have the VAT in Lithuania that has been incorrectly charged, refunded to the entity. This is something that VAT IT will be able to assist with.

Nearby countries.

Explore indirect tax information in these countries:

Latvia

Poland

Estonia

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Navigating VAT in Lithuania

Navigating VAT in Lithuania

Standard rate

21% VAT

Digital services VAT

Yes, at 21%

Mandate e-invoicing

Yes

Currency

Euro (EUR)

Zero-rated items

Applies to specific transportation

VAT format

LT followed by 9 or 12 digits

Fiscal representation

Yes, required for non-EU businesses conducting VAT-related activities in Lithuania

Monthly

25th day of the following month

Monthly

25th day of the following month

B2G mandate in place

Yes

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 July 2030

B2B e-Invoicing model

N/A

Name of exchange infrastructure

E-sąskaita platform (Peppol access supported)

Format(s) used

Peppol BIS 3.0 UBL (EN16931 standard; Lithuania uses PEPPOL CIUS)

FAQs

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