Lithuania VAT calculator (PVM)

Lithuanian VAT (PVM) is 21% as the standard rate, 12% on accommodation, regulated passenger transport and cultural events, and 5% on reimbursed medicines, disability aids, periodicals and books. A business can stay outside VAT while its turnover stayed within EUR 45,000 last year and is not expected to exceed it this year.

Worked example · Vat Amount

With Amount of 100, this model computes Vat Amount of 21. See the full working.

✓ Verified against 6 self-test cases Updated for 2026 · sources checked 2026-10-12

How pvm (vat) in Lithuania is calculated

The PVM įstatymas defines the standard rate in its definitions article: *"Standartinis PVM tarifas – 21 procento PVM tarifas."* Article 19 then carves out two reduced rates — **12%** for tourist accommodation, passenger transport on regulated routes and admission to cultural institutions and events, and **5%** for reimbursed and prescription medicines, technical aids for people with disabilities, newspapers and periodicals, and books.

**The 9% rate is gone.** Accommodation now sits at 12% and books at 5% in the consolidation in force from 1 July 2026; a calculator still offering a 9% band is out of date.

The **small-business scheme** (art. 71(2)) lets a business stay unregistered while its turnover in Lithuania did not exceed **EUR 45,000** in the previous calendar year and is not expected to exceed it in the current one. VAT is due from the month the limit is crossed, on the very supply that crosses it. Estimate, not tax advice.

Worked example

ShowHide the full working: 6 inputs, 6 computed steps

100 EUR net at 21%
Inputs
Amount	100
Direction	Add VAT (net → gross)
What is being supplied	Standard — 21%
B2B reverse charge applies	no
Turnover this year	0
Turnover last year	0
Computed by the engine
Rate	0.21
Effective Rate	0.21
Net Amount ✓ pinned	100
Vat Amount ✓ pinned	21
Gross Amount ✓ pinned	121
Must Register	no

Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.

Frequently asked questions

Koks PVM tarifas Lietuvoje 2026 m.?

Standartinis tarifas – 21 %. Lengvatinis 12 % taikomas apgyvendinimo, reguliaraus keleivių vežimo ir kultūros renginių paslaugoms, 5 % – kompensuojamiems vaistams, neįgaliųjų pagalbos priemonėms, periodiniams leidiniams ir knygoms.

How much VAT is on 100 EUR in Lithuania?

21 EUR at the standard rate, for 121 EUR gross; 12 EUR at 12% and 5 EUR at 5%.

When must I register for VAT in Lithuania?

When your turnover in Lithuania exceeded EUR 45,000 in the previous calendar year, or is expected to exceed it in the current one. VAT is due from the month the limit is crossed.

Is there still a 9% VAT rate in Lithuania?

Not in the consolidation in force from 1 July 2026: the reduced rates are 12% and 5%.

Sources

Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 6 self-test cases; the sources support that the formula matches the rules.

Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 6 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.

Related calculators

Latvia pvn (vat) · Estonia käibemaks (vat) · Bulgaria ддс (vat) · Luxembourg tva (vat) · France tva (vat)

Also for Lithuania: Lithuania atlyginimas į rankas · Lithuania registracijos mokestis · Lithuania individuali veikla · Lithuania kasmetinės atostogos

All Lithuania calculators · All calculators

Fork this model in the Valem sandbox →

Built with Valem — a live, verifiable calculator you can fork and embed.