# Lithuania VAT Guide for 2026: Rates, Registration & Filing

Canonical: https://trykintsugi.com/sales-tax-guides/europe/lithuania
Published: September 22, 2026

Lithuania's standard VAT is 21%, with reduced 12% and 5% bands. Covers the registration threshold, OSS, and monthly filing.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## Key Takeaways

Lithuania applies a standard VAT (PVM) rate of 21% to most goods and services, including SaaS and digital products, with a 12% reduced rate for accommodation, passenger transport, and cultural admissions. A non-established business must register as soon as it makes taxable supplies, with no threshold; for EU-wide B2C distance sales, VAT is due once sales exceed the EU-wide EUR 10,000 threshold. Most financial and insurance services, healthcare, and education are exempt; exports and intra-EU B2B supplies are zero-rated.

## Taxability Snapshot

## Sales Tax Rates

Lithuania applies a standard VAT (PVM) rate of 21% to most goods and services, including SaaS and digital products sold to consumers. Reduced and special rates apply to specific categories:

| Rate | Applies to |
| --- | --- |
| 21% (standard) | most goods and services, SaaS, and digital services |
| 12% (reduced) | accommodation, passenger transport, and cultural admissions (reduced rate from 1 January 2026, replacing the former 9% rate) |
| 5% (reduced) | medicines, printed and electronic books |
| 0% (zero) | exports, intra-EU supplies, ships and aircraft |

Electronically supplied services are taxed where the customer is located, so a foreign SaaS seller charges Lithuanian VAT on B2C sales and reports it through the EU One Stop Shop (OSS).

#### Registration & nexus threshold

Lithuania uses VAT registration rules rather than US-style economic nexus. A non-established business must register as soon as it makes taxable supplies in Lithuania, with no threshold [2]. For cross-border B2C sales within the EU, VAT is due in the customer's country once total EU distance sales exceed the EU-wide EUR 10,000 threshold, reportable through the One Stop Shop [2]. Registration steps are in the How to Register section.

#### Filing frequency & deadlines

Lithuanian VAT returns are filed monthly, or quarterly if prior-year turnover was under EUR 300,000. The return (FR0600) and payment are due by the 25th of the following month, filed electronically through the tax authority (VMI).

#### Exemptions

Exempt supplies include most financial and insurance services, healthcare, education, and certain immovable property. Exports and intra-EU B2B supplies are zero-rated.

#### Penalties

Late registration or filing can draw fines of roughly EUR 150 to EUR 300, with underpayment penalties of 10% to 50% of the tax due and late-payment interest of about 0.03% per day.

#### Sources

- [1] [European Commission — VAT rates (Lithuania 21% standard, 12% and 5% reduced from 1 January 2026)](https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates_en)

- [2] [European Commission — One Stop Shop (EU-wide EUR 10,000 threshold)](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en)

- [3] [Lithuania State Tax Inspectorate (VMI) — VAT (PVM)](https://www.vmi.lt/)

Verified July 2026 against European Commission and Lithuania State Tax Inspectorate guidance.

#### Frequently asked questions

### What is the VAT rate in Lithuania in 2026?

Lithuania's standard VAT rate is 21%. Reduced rates of 12% (accommodation, passenger transport, and cultural events) and 5% (books and reimbursed medicines) apply, 0% covers exports and intra-EU supplies, and most food is taxed at the standard rate.

### Do I need to register for VAT in Lithuania as a foreign business?

Yes. Non-established businesses have no registration threshold in Lithuania and must register before their first taxable sale. The domestic small-business exemption applies only to Lithuanian-established businesses.

### Is SaaS taxable in Lithuania?

Yes. SaaS and other electronically supplied services are taxed at the 21% standard rate. B2C sales are taxed where the customer is located and are usually reported through the EU One Stop Shop (OSS).

### How often are Lithuania VAT returns filed?

Lithuanian VAT returns are filed monthly, or quarterly if prior-year turnover was under EUR 300,000. The return (FR0600) and payment are due by the 25th of the following month, filed electronically through the tax authority (VMI).

### What is the EU distance-selling threshold for Lithuania?

EUR 10,000 per year across all EU B2C sales of goods and digital services. Above it you charge Lithuanian VAT on sales to Lithuanian consumers and report through OSS.

### What are the penalties for late VAT in Lithuania?

Late registration or filing can draw fines of roughly EUR 150 to EUR 300, with underpayment penalties of 10% to 50% of the tax due and late-payment interest of about 0.03% per day.