
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 |