A VAT refund guide to Lithuania
Which countries have reciprocity with Lithuania?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in Lithuania?
Entertainment
Events
Travel Related
General Expenses
Additional Information
| Current VAT Rate | 21% |
| Categories | Entertainment, Events, Travel Related, General expenses |
| VAT in local language | Pridetines vertes mokestis (PVM) |
| VAT number format | LT 123456789 (LT followed by 9 or 12 digits) |
| Exemptions | Taxis, Hiring of means of transport, Vehicle expenditure, Tolls |
| Key Deadlines | 30th September (8th directive) and 30th June (13th Directive) |
| Threshold |
Non-Simplified: More than EUR 100 (including VAT) Simplified: EUR 100 or less (including VAT) Super Simplified: Not applicable to this VAT scheme |
| Electronic Invoicing | Currently, electronic invoicing is only mandated for B2G transactions. However, the government plans on implementing B2B invoicing in the near future |
Frequently Asked Questions
VAT in Lithuania on the following expenses can generally be claimed in a foreign VAT refund: Fuel; Public transport fees; Accommodation; Food, drink and restaurant services; Admission to fairs and exhibitions; Entertainment and other general business expenses (e.g., office expenses, marketing costs etc).
Businesses reclaiming VAT in Lithuania can expect it to take anywhere from a few months to a year, depending on the claim complexity and submission accuracy. Claims for refunds of VAT in Lithuania can be made quarterly or annually. If a claimant wishes, it can request the status of the claim from the Lithuania VAT Authority.
Generally if VAT in Lithuania has been charged incorrectly on an invoice, the invoice would not be entitled to be included in a claim for a refund of VAT in Lithuania. The entity would need to contact the supplier to have the VAT in Lithuania that has been incorrectly charged, refunded to the entity. This is something that VAT IT will be able to assist with.
Claims for the refund of VAT in Lithuania under both the 8th Directive and 13th Directive must exceed EUR 400.00 in the case of quarterly claims, and EUR 50.00 in the case of an annual claim.
In addition to the standard VAT rate in Lithuania of 21%, there are also reduced VAT rates in Lithuania of 9% and 5%, which are applied mainly to pharmaceutical and medical supplies, passenger transport and accommodation. Expenses that are generally claimable in a refund request of VAT in Lithuania are subject to the standard VAT rate in Lithuania, except for public transport fares and accommodation which are subject to the reduced VAT rate in Lithuania of 9%.
Businesses are generally entitled to claim a refund of VAT in Lithuania if it is not established in Lithuania and is not registered for VAT in Lithuania (and as such does not hold a VAT number in Lithuania or a VAT ID in Lithuania) and does not carry on taxable activities that are subject to VAT in Lithuania. The business must also be established in a country that has a reciprocal agreement with Lithuania for VAT refunds.
Explore VAT reclaim opportunities in
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