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:
Specific books, both printed and digital, as well as non-periodic informational publications.
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.