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 ir 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.
€45 000 – distance sales threshold
The foreign taxable persons have to register as VAT payers from the start of their activities and the turnover of such activities does not have any impact on such obligation before they reach the threshold €0.
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 German suppliers
If you paid invoices before VAT registration you may deduct them after your registration.