Lithuania VAT Calculator 2026 – Add or Remove VAT (21%, 12%, 5%)
Free Lithuania VAT calculator: add or remove VAT at 21%, 12%, 5% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Lithuania
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 21% | Most goods and services |
| Reduced rate | 12% | Accommodation, regular-route passenger transport and baggage, entry to arts and cultural venues and events |
| Reduced rate | 5% | Reimbursed and prescription medicines and medical aids, aids for disabled people, newspapers and periodicals, printed and e-books (books since 2026) |
Registration threshold
Registration required when domestic taxable turnover exceeds EUR 45,000 in the previous or current calendar year (SME scheme rules since 1 May 2025); also if EU goods acquisitions exceed EUR 14,000
Returns and payment
VAT return FR0600 by the 25th of the following month: companies monthly (quarterly on request if income under EUR 300,000 and no EU acquisitions); individuals half-yearly by default. i.SAF invoice data monthly by the 20th
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Simplified VAT invoice allowed where the invoice amount is not more than EUR 100 including VAT
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- Lithuanian-established businesses must issue invoices in Lithuanian (bilingual invoices allowed)
- Issued and received VAT invoice data must be reported to VMI via i.SAF (monthly for companies)
- SME-scheme (exempt) businesses may issue a simplified VAT invoice (Art. 80(9) VAT Law)
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
B2G e-invoicing mandatory since 1 Jul 2017, via SABIS since 2024 (Peppol/EN 16931). B2B e-invoicing voluntary; invoice data e-reported monthly via i.SAF since 1 Oct 2016
Tax and e-invoicing rules in Lithuania · EU e-invoicing mandates: ViDA and country timelines
Recent changes
From 1 Jan 2026 the 9% rate was abolished: accommodation, regular passenger transport and cultural visits moved to a new 12% rate; books moved to 5%; residential heating and hot water moved to 21%
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Lithuania?
The standard VAT rate in Lithuania is 21%. Other rates of 12% and 5% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.21 (1 plus the 21% standard rate). For example, €100.00 × 1.21 = €121.00, of which €21.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.21. For example, €121.00 ÷ 1.21 = €100.00 net, so the VAT included is €21.00. Taking 21% of the gross price would overstate the tax.
When does a business have to register for VAT in Lithuania?
Registration required when domestic taxable turnover exceeds EUR 45,000 in the previous or current calendar year (SME scheme rules since 1 May 2025); also if EU goods acquisitions exceed EUR 14,000
How often are VAT returns filed in Lithuania?
VAT return FR0600 by the 25th of the following month: companies monthly (quarterly on request if income under EUR 300,000 and no EU acquisitions); individuals half-yearly by default. i.SAF invoice data monthly by the 20th
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against State Tax Inspectorate (VMI) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- VAT rates applied in EU member countries — Your Europe (European Commission), last checked 13/07/2026
- PVM tarifai — VMI (State Tax Inspectorate)
- Lengvatinis 12 proc. PVM tarifas (19 str.) — VMI
- Lengvatinis 5 proc. PVM tarifas (19 str.) — VMI
- Lengvatinis 9 proc. PVM tarifas (aktualu iki 2025-12-31) — VMI
- Kada atsiranda prievolė registruotis PVM mokėtoju? — VMI
- Apie SVS taikymą nuo 2025-05-01 — VMI
- Pagrindinės prievolės tapus PVM mokėtoju — VMI
- Lithuania VAT rules (invoicing) — European Commission, VAT One Stop Shop portal
- Lithuania E-Invoicing & E-Reporting Country Booklet (30 Jul 2026) — VATupdate
- eInvoicing in Lithuania — European Commission (Digital Building Blocks)
- Lithuania SME rules (national annual threshold EUR 45,000, cross-check) — European Commission - VAT rules for small enterprises
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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