Lithuania (LT) Data

 

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 21%
Reduced 1 9%
Reduced 2 5%

 

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/05/1994 18
01/08/1994 9 18
01/01/1997 18
01/05/2000 5 18
01/01/2001 5 | 9 18
01/01/2009 5 | 9 19
01/09/2009 5 | 9 21

 

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 21  
2 Water supplies 21  
3 Pharmaceutical products 5 Certain prescription medicaments not reimbursed that cost over EUR 300; medical support devices to people who have the right to total or partial reimbursement of the acquisition expenses for these goods in accordance with the Law on Health Insurance
21  
4 Medical equipment for disabled persons 5  
Children’s car seat 21  
5 Transport of passengers (+see n° VI) 9 Public passenger transportation services on regular routes
21  
6 Books 9  
Books on other physical means of support 21  
Newspapers 9  
Periodicals 9  
7 Admission to cultural services (shows, cinema, theatre) Ex Supplied by non-profit making legal persons
21  
Admission to amusement parks 21  
8 Pay TV/ cable TV 21  
TV licence 21  
9 Writers, composers, etc. 21  
10 Social housing 21  
10a Renovation and repairing of private dwellings 21  
10b Window cleaning and cleaning in private households 21  
11 Agricultural inputs 21  
12 Hotel accommodation 9  
12a Restaurant and catering services 21  
13 Admission to Sporting events 21  
14 Use of Sporting facilities 21  
Ex Supplied by non-profit making legal persons
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec Ex  
16 Supplies by undertakers and cremation services 21  
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec 21

 

Ex

 
18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 21  
19 Minor repairing (including mending and alteration) of:    
Bicycles 21  
Shoes and leather goods 21  
Clothing and household linen 21  
20 Domestic care services (**) 21  
21 Hairdressing 21