# PVM skaičiuoklė 2026 — Lithuania VAT (21% / 12% / 5%)

Source page: https://valem.run/calculators/lithuania/vat

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.

**Tax year:** 2026

## How it 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sits at 12% and books at 5% in the consolidation in force from 1 July 2026; a calculator still offering a 9% band is out of date.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

With Amount of 100, this model computes Vat Amount of 21.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |
| `priorYearTurnover` | Turnover last year | number |

## Sources

- [PVM įstatymas Nr. IX-751, suvestinė redakcija nuo 2026-07-01 iki 2026-12-31 — art. 2(32) (21% standard rate) and art. 19(3)–(4) (12% and 5% reduced rates)](https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/TAIS.163423/asr) (checked 2026-10-12)
- [PVM įstatymas Nr. IX-751, same consolidation — art. 71(2), the small-business scheme while turnover stays within EUR 45,000](https://e-seimas.lrs.lt/rs/actualedition/TAIS.163423/rGwdIQGCEj/format/ISO_PDF/) (checked 2026-10-12)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/lithuania/vat.json
- Compute by URL: https://valem.run/calculators/lithuania/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `lithuania/vat`)