VAT rates in Lithuania (2026)
Current VAT rates, registration thresholds, and e-invoicing requirements for Lithuania.
Standard rate
21%
Reduced rates
Registration threshold
€45,000
E-invoicing
Last updated: January 1, 2026
Frequently asked questions about VAT in Lithuania
When was the VAT rate last changed in Lithuania?
VAT rates in Lithuania are reviewed regularly by the national government. The current standard rate of 21% has been in effect since the last official update. Check the European Commission VAT database for historical rate changes.
Do I need to register for VAT in Lithuania?
If you exceed the VAT registration threshold in Lithuania, you must register for VAT. For cross-border B2B services, you may need to register depending on the type of supply and whether the reverse charge mechanism applies.
What about reverse charge for cross-border sales to Lithuania?
If you sell services to a VAT-registered business in Lithuania, you typically apply the reverse charge mechanism. The buyer accounts for VAT instead of you. This applies to most B2B services within the EU.
Billstride applies the correct VAT rate automatically
Stop looking up rates manually. Create professional invoices with the correct VAT rate for any EU country.
- Automatic VAT rates for all EU countries
- Reverse charge for B2B cross-border sales
- Compliant e-invoices (ZUGFeRD, Factur-X, XRechnung)
- No subscription — pay per invoice