Selling to Lithuania 2026 — VAT Rates, Rules & Compliance

This guide covers the Lithuania-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Lithuanian customers.

For the underlying EU mechanisms that apply across all member states, see:

• EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
• Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
• Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Lithuania (PVM)

In Lithuania, VAT is known as PVM (Pridėtinės vertės mokestis). When you sell to a Lithuanian consumer under the IOSS scheme, you must charge the correct Lithuanian PVM rate at checkout.

Standard Rate: 21%

Applies to the majority of goods: electronics, clothing (including children’s clothing), cosmetics, most digital services (SaaS, downloads, streaming), and physical goods not listed below.

Reduced Rate: 12%

Applies to:

• Accommodation in hotels and other tourist accommodation
• Passenger transport (some domestic routes)
• Heating energy for residential buildings (district heating)
• Some cultural and entertainment services

Reduced Rate: 5%

Applies to:

• Medicines and pharmaceutical products (human)
• Medical devices and technical aids for disabled persons
• Books and e-books
• Newspapers and periodicals
• Certain social services

Your e-commerce platform can handle rate overrides, but you must manually assign products to the correct Lithuanian PVM categories.

Currency: Euro (EUR)

Lithuania uses the Euro and has done so since 1 January 2015. All invoices and VAT amounts for Lithuania are denominated in EUR.

Selling to Lithuanian Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Lithuanian consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to a Lithuanian consumer, you must comply with Lithuanian PVM rules.

IOSS vs non-IOSS in Lithuania

If you sell physical goods under €150 to Lithuanian consumers, registering for IOSS is strongly recommended.

Without IOSS (DAP — Delivered at Place):

1. The parcel is stopped by Lithuanian customs (Muitinė)
2. Lietuvos paštas (Lithuanian Post) or a courier contacts the customer to collect outstanding PVM
3. The hidden cost: Lietuvos paštas charges a customs clearance fee — typically €4–€8 per parcel
4. Lithuania has a growing e-commerce market; unexpected customs charges reduce conversion

IOSS eliminates carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Ensure shipping labels include accurate HS codes and product descriptions.

Selling to Lithuanian Businesses (B2B)

For sales to a VAT-registered Lithuanian business, the standard EU B2B rules apply.

1. Validate the PVM kodas. Lithuanian VAT numbers start with ‘LT’ followed by 9 or 12 digits (e.g., LT123456789 or LT123456789012). The variable length reflects individual taxpayers (9 digits) vs legal entities (12 digits). Always validate on VIES before zero-rating the invoice.
2. Reverse charge. Do not charge VAT. The Lithuanian business accounts for PVM on their own Lithuanian return.
3. Invoice statement. Your invoice must clearly state “Reverse Charge” or in Lithuanian: “Atvirkštinis apmokestinimas”.

Key Compliance Requirements for Lithuania

Invoice retention — 10 years

Lithuanian accounting law requires retention of all accounting documents and invoices for 10 years from the end of the accounting period.

Invoice requirements

Lithuanian invoices must include your VAT number, the customer’s address, a unique sequential invoice number, the PVM rate per line item, and the supply date. Invoices must be issued on the day of supply or no later than the 10th day of the following month.

Baltic states context

Lithuania is one of three Baltic EU member states (Estonia, Latvia, Lithuania), all using the Euro. Lithuania is the most populous of the three (~2.8 million) and has the largest e-commerce market in the Baltics. If you sell across all three Baltic states, your single IOSS registration covers all of them.

Variable VAT number length

Lithuanian VAT numbers are either 9 or 12 digits (individuals use 9; companies use 12). Ensure your VIES validation logic handles both lengths correctly — some validation systems only accept the 9-digit format.

Shipping to Lithuania: Documentation

• Electronic customs data: ensure your carrier transmits customs data electronically to Lithuanian customs (Muitinė).
• Accurate descriptions: use specific product descriptions with correct HS tariff codes.
• IOSS number: if using IOSS, your IOSS number must be electronically transmitted — manual notation is not sufficient.

Related Guides

• EU Overview — IOSS, OSS & VAT Rates
• Selling to EU Consumers — IOSS Guide
• Selling to EU Businesses — Reverse Charge
• EU Selling Setup Checklist

Selling from a Specific Country?

The Lithuania-specific rules above apply to any international seller.

• United Kingdom — Post-Brexit, GB sellers shipping to Lithuania face standard non-EU customs requirements.
• United States — guide coming soon
• Australia — guide coming soon