Lithuania – VAT rate changes

November 18, 2025 EU-Umsatzsteuer-Update

From 1st January 2026 Lithuania will increase the reduced VAT rate of 9% to 12%.

With the increase of the reduced VAT rate from 9% to 12%, several goods and services previously subject to the 9% VAT rate have been re-categorised and will be subject to the following VAT rates from 1st January 2026.

The VAT rate will increase from the old VAT rate of 9% to 21% on the following supplies:

  • Thermal energy (heating)
  • Hot water supplies to residential premises
  • Firewood and wood products

The VAT rate will increase from the old VAT rate of 9% to 12% on the following supplies:

  • Accommodation services related to tourism activities.
  • Passenger transport services and passenger luggage transport.
  • Admission and event tickets to all types of art and cultural institutions, as well as to art and cultural events.

The VAT rate will decrease from the old VAT rate of 9% to 5% on the following supplies:

  • Printed and electronic books, as well as printed informational publications.
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