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Lithuania VAT Rates 2026

Lithuania (Lietuva) levies Value Added Tax under the name PVM mokėtojo kodas. The standard rate is 21%, applied to most goods and services. Reduced rates of 9% and 5% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/LT endpoint to get Lithuania rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/LT
# No authentication required for rate lookups

# Response:
# { "country_code": "LT", "standard_rate": 21,
#   "reduced_rates": [9, 5], "currency": "EUR" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Lithuania standard rate.

// 1. Validate the customer's Lithuania VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/LT/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Lithuania VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/LT').then(r => r.json());
// → { standard_rate: 21, reduced_rates: [9, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Lithuania standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Lithuania VAT

Lithuania uses two VAT number lengths: 9 digits for legal entities and 12 digits for natural persons registered as taxpayers. The country has a growing startup ecosystem and is a leading fintech hub in the Baltics.

The Lithuania PVM mokėtojo kodas is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Lithuania business customer, validate their VAT registration number first.

VAT rates in other EU countries