Lithuania VAT Rates

Standard rate

21%

Reduced rates

5%, 12%

Super-reduced rate

None

Parking rate

None

Local name

Pridėtinės vertės mokestis (PVM)

Currency

EUR

Checking a Lithuanian VAT number rather than a rate? The number format, its regex and verified example numbers are on the Lithuania VAT number page.

Two European Commission sources, joined at 1 January 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published — a rate change is a new record, not an edit to an old one.

• European Commission, DG TAXUD — "VAT rates applied in the Member States of the European Union", section VIII "The evolution of VAT rates applicable in the Member States"

  Publication discontinued in favour of TEDB. Transcribed once and frozen; not regenerated automatically.

The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 13 August 2026.

Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Lithuanian filings, confirm with the tax authority or an adviser. The Commission’s own record has gaps — where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.