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Lithuania VAT Rates & Calculator
Current VAT rates, calculator, and guide for Lithuania (LT) — updated 2026.
Lithuania VAT at a Glance
21%
Standard Rate
9%
Reduced Rate
2004
EU Member Since
Vilnius
Capital
EUR
Currency
2.8 million
Population
Understanding Lithuania VAT
Lithuania applies a standard VAT rate of 21%, with a reduced rate of 9% for books, periodicals, accommodation, and heating for residential premises. Lithuania has no super-reduced or parking rates in its VAT structure.
VAT prefix code: LT. Currency: EUR.
Lithuania VAT Rates — 2026
| Rate Type | Rate |
|---|---|
| Standard Rate | 21% |
| Reduced Rate | 9% |
Example: 21% VAT
Net Amount
€100.00
VAT (21%)
€21.00
Gross Total
€121.00
Lithuania VAT FAQ
What is the standard VAT rate in Lithuania?
The standard VAT rate in Lithuania is 21%. A reduced rate of 9% applies to essentials. This applies to most goods and services.
How do I calculate VAT in Lithuania?
Multiply your net amount by 1.21 to get the gross. For example, 100 net = 121.00 gross.
Do I need to register for VAT in Lithuania?
If you sell goods or services in Lithuania above the registration threshold, you must register. The EU-wide threshold of 10,000 EUR applies for cross-border B2C sales, after which you must charge Lithuania VAT rates. The EU OSS scheme simplifies filing.
What is the Lithuania VAT ID format?
VAT IDs start with "LT" followed by digits. Validate any Lithuania VAT number using our free VIES checker.
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