Lithuania VAT rates
| Rate | Applies to |
|---|---|
| 21% | Standard rate: most goods and services |
| 12% | Transport, accommodation, culture |
| 5% | Medicines, books |
The 9% rate was abolished on 1 January 2026.
Adding Lithuania VAT
€100.00 before VAT is €121.00 including 21% VAT. To take 21% VAT out of a price, divide it by 1.21. The VAT fraction is 21/121.
That is 1 percentage points higher than the UK standard rate of 20%.
Selling to Lithuania from the UK
Goods you export from Great Britain to a business in Lithuania are zero rated for UK VAT. Your customer pays 21% import VAT when the goods arrive, unless you agree to sell delivered duty paid. For goods sent to consumers in parcels worth up to €150, you can collect Lithuania VAT at the checkout through the EU's Import One Stop Shop (IOSS), and since 1 July 2026 a flat €3 customs duty applies per item.
Services you sell to Lithuania businesses are usually outside the scope of UK VAT, and your customer accounts for 21% VAT under the reverse charge. Digital services sold to consumers in Lithuania carry Lithuania VAT from the first euro, normally declared through the non-Union OSS. The EU VAT guide for UK businesses covers each case.
Reduced rate categories are a summary. Confirm the rate for a specific product in the European Commission's Taxes in Europe Database.