This guide is for e-commerce companies that sell online via web-stores or at marketplaces.
VAT Standard rate
VAT Reduced rate
9% is applicable for the:
- Heat energy supplied for housing heating and for hot water supplied for housing
- Books and not periodical informational publication
- Passenger transportation services by regular routes as well transportation of passenger luggage
- Accommodation services
- Firewood or wood products.
5% is applicable for the:
- Technical aids for the disabled persons and for the repair of these technical aids
- Supply of pharmaceuticals and medical aids to persons who have the right to the total or partial reimbursement of the acquisition expenses of these goods in accordance with the Law on Health Insurance
- Newspapers, magazines and periodical publication.
€35 000 – distance sales threshold
When a company’s distant sales hit the threshold, the company must register for the VAT. A merchant may apply to be registered for VAT in Lithuania before they reach the threshold.
- If a seller uses a local warehouse (for example Amazon FBA)
- If a seller sells excise goods, such as tobacco or alcohol
If goods or services were used to make taxable supplies in Lithuania, VAT in input invoices might be credited. For example:
- VAT paid at custom clearance with your EORI number
- VAT paid to Lithuanian suppliers
If you paid invoices before VAT registration you may deduct them after your registration.