Lithuania VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Germany. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority State Tax Inspectorate (VMI)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Valstybinė mokesčių inspekcija (VMI)
Standard rate	21%
Reduced rates	9%, 5%
Registration threshold	€45,000
Filing frequency	Monthly / quarterly / semiannual / up to 60 days in some cases
E-invoicing / digital reporting	Electronic invoicing is mandatory for B2G transactions, while B2B and B2C electronic invoicing remain optional.
Typical registration lead time	2-6 weeks

Recent changes

NEW

SME scheme and VAT registration rules start

From 1 May 2025, SMEs may remain in Lithuania’s small-business VAT scheme, but new VAT registration obligations apply for foreign-service receipts, EU service supplies, and intra-EU acquisitions.

UPDATED

Reduced VAT rate rises from 9% to 12%

From 1 Jan 2026, the current 9% reduced rate is replaced by 12%; VMI updated related VAT-return and SAF-T coding.

NEW

EU institutions can buy at direct 0% VAT

From 1 Jan 2026, qualifying EU institutions in Lithuania may buy goods and services with direct VAT relief at 0%, using an approved order form and seller opt-in.