Similar to other European countries, Lithuania reduced the VAT rates for some goods and services to 9%. This will take effect in January 2023. It is important to state that the adjustment of some VAT rate changes will be permanent, while others will only be maintained until June and December 2023, or even for an uncertain period.
More information on the VAT rate changes can be found here.
Changes in VAT rates from 2023 in Lithuania
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Lithuania
Author: Kristina Dosen
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Fiscal subject related
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1182
Content accuracy validation date:
27.12.2022
Content accuracy validation time:
08:15h
The VAT rate changes are the following:
- The VAT rate will change on eBooks and electronic non-periodical publications: these will be taxed at 9%, instead of the standard 21% rate. This is a permanent VAT rate change.
- The VAT rate will change on accommodations and admission to artistic and cultural events, except when these are exempt: these will be taxed at 9% for an indefinite period of time.
- VAT rate change on catering and takeaway services: the 9% rate will apply until December 31, 2023. Alcoholic drinks are not subject to the reduced VAT rate.
- The 9% rate will be in effect until June 30, 2023.
- If the VAT rate changes for or performance services provided by performers (actor, singer, musician, conductor, dancer, or other person acting, singing, reading, reciting, or otherwise performing works of literature, art, folklore, or circus acts), the 9% rate will only be applicable until June 30, 2023.
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