Lithuania: 9% reduced VAT rate applies to specific goods and services

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Law No. XIV-551 was published in the Lithuanian Official Gazette. The Law applies a 9% reduced VAT rate to specific goods and services. Additionally, a reduced 5% VAT rate applies to qualifying medicines and food products. This entered into force on 1 January 2023.


The reduced VAT rate applies to the following:


  • Residential heating.
  • Specific books, both printed and digital, as well as non-periodic informational publications.
  • Tourist accommodations.
  • Passenger transportation services including the transportation of luggage, on the routes set up by the Ministry of Transportation.
  • Wood products and firewood for household energy users.
  • Services for catering and take away food, excluding alcoholic beverages until 31 December 2023.
  • Visits to establishments and events related to art and culture.
  • Acting, singing, dancing, conducting, and other performance-related services.
  • Sports club visits, game attendance, and other similar activities until 30 June 2023.



Source: e-tar.lt

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