Lithuania VAT Calculator (2026) — Add or Reverse VAT
Lithuania's standard VAT rate is 21%, with reduced rates of 5% and 9% on certain goods and services. Use the calculator below to add VAT to a net price, or reverse a VAT-included gross price to find the net amount.
How to use this calculator:
- Adding VAT — enter a net (pre-VAT) price, pick "Add VAT to net price," and the calculator applies Lithuania's rate to show the VAT amount and gross total.
- Reversing (removing) VAT — enter a gross price that already includes VAT, pick "Remove VAT from gross price," and the calculator divides by 1 + the rate to isolate the net price and the exact VAT paid.
Understanding Lithuania VAT
Lithuania charges a standard VAT rate of 21%, alongside reduced rates of 5% and 9% for specific categories of goods and services.
Books, medicine, and heating at 9%; hotel accommodation and some cultural events at 5%.
VAT registration threshold
€45,000
EU distance-selling threshold
€10,000/year (EU-wide, applies once combined cross-border B2C sales exceed this)
Bloc
European Union member
Why Reverse VAT Calculation Matters
Invoices usually show only the VAT-included gross price, so separating revenue from VAT collected — for bookkeeping, expense claims, or cross-border comparisons — means working backward from that total. Dividing by (1 + rate) isn't the same as subtracting the rate, which is why the calculator above handles it exactly.
History & How the Rate Is Built
Lithuania joined the EU on May 1, 2004 and adopted the EU VAT Directive framework as part of accession, later joining the Eurozone in 2015. A significant 2026 reform replaced the old 9% reduced rate on accommodation, passenger transport, catering, and cultural events with a new 12% rate, while reclassifying books and medicine down to a 5% rate.
The 2026 reform effectively split what had been a single reduced-rate category into two — a higher 12% rate for hospitality-adjacent services and a lower 5% rate for books and medicine — reflecting a policy shift toward protecting health and education spending while raising rates on tourism-related services.
Business Use Case: Registering for VAT in Lithuania
A Lithuanian hotel now charges the new 12% rate on room bookings (up from the old 9%), while a bookstore in the same city charges just 5% on books — two businesses that used to share the same 9% reduced rate now sit on opposite sides of the 2026 reform's new dividing line.
Real-World Example
A €100.00 net price in Lithuania at the standard rate of 21%:
- VAT amount: €100.00 × 21% = €21.00
- Gross price: €100.00 + €21.00 = €121.00
Lithuania VAT Compliance & Registration
Domestic businesses in Lithuania generally must register for VAT once annual taxable turnover exceeds €45,000. Below that threshold, small businesses can often trade without charging VAT, though voluntary registration is usually available. For cross-border EU sales, the €10,000 distance-selling threshold and the One-Stop Shop (OSS) apply regardless of Lithuania's domestic threshold — once total EU-wide B2C sales exceed €10,000, VAT is charged at the buyer's country rate and reported through a single OSS return.
Frequently Asked Questions — Lithuania VAT
What is the VAT rate in Lithuania?▾
What is the VAT registration threshold in Lithuania?▾
How do I remove VAT from a Lithuania price?▾
Do I charge Lithuania VAT rates when selling from another EU country?▾
Is Lithuania in the EU VAT area?▾
References & Sources
Methodology: standard and reduced VAT rates are cross-checked against the European Commission's official VAT rates page and Tax Foundation's 2026 tables. All EU member states must apply a standard rate of at least 15% and follow the EU VAT Directive's rules on reduced-rate categories — non-EU countries on this list set VAT/GST policy independently.
Rates last verified January 2026. VAT rates and thresholds are set by national legislation and can change — always confirm current figures with Lithuania's national tax authority before invoicing. This tool is for estimation and educational purposes only and is not tax, legal, or accounting advice.
Jordan Hayes
Verified AuthorPersonal Finance Content Strategist
Jordan is a personal finance content strategist with 9+ years writing about mortgages, retirement, tax strategy, and budgeting. Every guide is cross-referenced with IRS publications, Federal Reserve data, and CFPB guidance to make complex calculations accessible. Editor at CalculatorApp.me.
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Tax-rate data, review & limitations
Jurisdiction: Lithuania. Effective date: January 1, 2026. Reviewed by CalculatorApp.me editorial staff on July 26, 2026; next scheduled review: October 26, 2026.
Rates are reference estimates, not tax advice. Local rules, exemptions, filing status, and effective dates can change the amount due.
Primary sources
- European Commission Taxes in Europe database
- Tax Foundation, 2026 VAT Rates in Europe