Lithuania Removes 9% Reduced VAT Rate

Lithuania is removing the reduced Value Added Tax (VAT) rate category of 9%, effective January 1, 2026. The change is found in Law XV-287 amending Article 19 of the VAT Law. Three categories of supplies that were subject to the 9% rate are now subject to 12%. The three categories are passenger services, accommodation services, and visits to cultural institutions. Printed and electronic books, which were previously subject to the 9% rate, are now subject to the 5% rate. Supplies of thermal energy and firewood are now subject to VAT at the standard rate.