The reduced rate of VAT for catering services, including take-out food and drinks, excluding alcoholic beverages, has been extended permanently in Lithuania through legislation.
Although it has been extended numerous times since it was launched as a tool to support the economy during the COVID-19 pandemic, the reduced rate of value-added tax is set to expire at the end of this year.
VAT changes in Lithuania in 2024: how will they affect catering services?
Public
Lithuania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1241
Content accuracy validation date:
28.07.2023
Content accuracy validation time:
10:07h
The proposed bill would extend the nine percent reduced rate of VAT indefinitely, with effect from January 1, 2024. However, it would not extend the reduced rate of VAT being applied under the same measure for attendance at artistic, cultural, and sports events and other performances. Until the end of this year, VAT rates will be known for sure, and we will see in detail what will be reduced.
Other news from Lithuania
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
Lithuanian tax administration reminds about the obligation to provide cash receipt data.
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
The Lithuanian State Tax Inspectorate (STI) has begun receiving revenue data from 28,000 cash registers, reminding 4,000 businesses that have yet to comply with i.EKA system requirements. The tolerance period for businesses to start submitting data lasts until May 1, 2025, after which penalties may apply. Companies can either modify existing cash registers or adopt virtual fiscalization, which all... Read more
Fiscalization in Lithuania: cash payment rounding rules
Lithuania
Author: Nikolina Basić
Starting May 1, 2025, Lithuania will implement mandatory rounding of cash payments to the nearest 5 euro cents, affecting the final price but not the taxable value for VAT purposes. Read more
Slovenia: EU Targets Unsafe E-Commerce Imports with New Measures
Public
Author: Ivana Picajkić
The European Commission is tightening regulations on e-commerce imports to address the surge of unsafe and counterfeit goods, particularly from China, by reforming customs rules and increasing product safety checks. Key measures include removing the duty exemption for low-value parcels, introducing a potential customs fee, establishing priority control areas, and launching an EU-wide product safet... Read more
The documentation of current fiscalization in Lithuania
Lithuania
Author: Nikolina Basić
Lithuania's fiscalization system was upgraded in 2023 through the i.EKA project, which modernized fiscal devices and enhanced communication with the state tax inspectorate. The system operates under strict legal and technical regulations, with updates made periodically to ensure compliance. Read more
The State Tax Inspectorate of Lithuania informs businesses about changes in their EVRK activity codes.
Lithuania
Author: Nikolina Basić
The State Tax Inspectorate of Lithuania (STI) has announced updates to the Classification of Types of Economic Activities (EVRK), effective January 1, 2025. Let's find out more on this! Read more
Update of the rules regarding the deadline for examination of cash registers and vending machines in Lithuania
Lithuania
Author: Nikolina Basić
The State Tax Inspectorate of Lithuania has extended the deadline for examining cash registers and vending machines included in the approved device list from April 30, 2025, to December 31, 2025. Read more