Import VAT rates in Lithuania
Lithuania applies a standard VAT rate of 21% and reduced rates of 12%, 5%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 5% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Applies for printed and electronic books as well as printed and electronic non-periodical information publications (see non-exhaustive most common publications supplied list in Comment of VAT Law on the STI website) | 4901 49030000 49040000 4905 49060000 4911 |
| 5% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Disabled technical aids and/or accessories, as listed in Order no. A1-338, approved by the Minister of Social Security and Labor in 2006 December 19th or others (non-exhaustive list of technical assistance measures with different conditions of supply (must be documented for dissability purposes or dissabled person's actual use) of such measures; see Comment on VAT Law on STI website) | 39222000 39229000 39269097 40169500 401699 42033000 62129000 66020000 821520 842890 847160 847290 … |
| 5% reduced | Newspapers With the exception of erotic and/or violent publications, or publications non-compliant with the professional ethics. Applies for printed and (or) electronic newspapers, magazines and other periodicals. | 4902 |
| 5% reduced | Periodicals With the exception of erotic and/or violent publications, or publications non-compliant with the professional ethics. Applies for printed and (or) electronic periodicals. | 4902 |
| 5% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Applicable for medicaments, medical aids and food products for special medical purposes, fully or partially compensated by the Compulsory Health Insurance Fund (at the moment of acquisition), as well as for all non-compensated prescribed medicines (entered into the Lithuanian or EU register of prescribed medications) | 19011000 19012000 19019091 19019099 220299 30 38210000 4818 5208 5601 8713 9018 … |
| 12% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites In accordance with the procedure laid down in the legislation governing tourism (therein Law on turism) | |
| 12% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities for visiting all types of art and cultural institutions, art and cultural events, other than VAT-exempt services provided by non-profit legal entities | |
| 12% reduced | Transport of passengers and their accompanying luggage Applies only for established domestic regular routes | |
| 21% |
TEDB · 26 October 2026