Lithuania: Parliament reviews VAT rate adjustments for tourism and cultural services
The Lithuanian Parliament (Seimas) began reviewing Bill No. 25-6750, which proposes amendments to the country’s VAT Law. The draft legislation introduces changes to preferential VAT rates, affecting tourism, transportation, cultural services, and publishing.
Key measures in the bill include:
Preferential VAT rate increase:
Under the proposed amendments, the preferential VAT rate would increase from 9% to 12% starting January 1, 2026, and would be extended to cover the following categories:
- Accommodation services specified in the legislation
- Passenger transport services operating on regular routes, including passenger luggage transport
- Admission to art and cultural institutions and events, subject to defined conditions
Clarification of the 5% VAT rate:
The bill clarifies that the current 5% reduced VAT rate is applicable to:
- Printed books
- Electronic books
- Electronic non-periodical informational publications
Certain exceptions are outlined within the proposed amendments.
Source: e-seimas.lrs.lt
