Lithuania VAT Calculator (21% Standard Rate)
Calculate Value Added Tax in Lithuania. Instantly add 21% VAT to net quotes or remove VAT from gross commercial invoices.
Pre-tax invoice total
At 21.0% VAT
Total payable by client
Threshold: €45,000 (PVM mokėtoju registravimo riba)
Lithuania VAT Rates & Small Business Compliance Guide (2026)
Official statutory Pridėtinės vertės mokestis (PVM) bands (21% standard, 9% reduced), €45,000 (PVM mokėtoju registravimo riba) registration threshold, EU Reverse Charge, and Valstybinė mokesčių inspekcija (VMI) filing rules
Lithuania VAT Rates (Pridėtinės vertės mokestis (PVM))
In Lithuania, Value Added Tax is administered by Valstybinė mokesčių inspekcija (VMI) under Lietuvos Respublikos pridėtinės vertės mokesčio įstatymas:
- Standard Rate (21%): Applies to the vast majority of commercial goods and professional services, including consulting, SaaS, software development, electronics, and digital tools.
- Reduced Rate (9%): Applies to qualifying essential goods such as books, select food items, medical products, or public transport.
- Zero-Rated (0% / Reverse Charge): Intra-Community B2B supplies to other EU member states with a valid VIES VAT ID are invoiced at 0% tax under Article 196 of the EU VAT Directive.
Registration Threshold & Exemptions
Key registration rules and small business thresholds in Lithuania:
- Small Business Threshold: €45,000 (PVM mokėtoju registravimo riba). Businesses operating beneath this limit may qualify for simplified or exempt accounting.
- VIES Cross-Border Validation: For intra-EU trade, your VAT identification number must be active in the European Commission VIES database.
- Input VAT Recovery: Registered entities can deduct input VAT incurred on qualifying business purchases, equipment, and operating expenses against output tax liability.
How to Calculate Lithuania VAT
Computing VAT at the statutory 21% rate requires two standard mathematical formulas:
- Add VAT (Net → Gross): Multiply net subtotal by (1 + 0.21). Example: €500.00 × 1.21 = €605.00.
- Extract VAT (Gross → Net): Divide gross total by (1 + 0.21). Example: €500.00 ÷ 1.21 = €413.22 net.
EU Reverse Charge & One-Stop Shop (OSS)
European cross-border commercial trade follows standardized single-market directives:
- Reverse Charge Mechanism: When invoicing a VAT-registered business in another EU country, charge 0% VAT and state 'Reverse charge: Article 196 EU VAT Directive'.
- One-Stop Shop (OSS): When selling digital services or goods to consumers (B2C) in other EU countries exceeding the €10,000 pan-EU threshold, file through the OSS portal.
- Filing Authority: Electronic returns and tax remittances are submitted directly to Valstybinė mokesčių inspekcija (VMI).
Technical Breakdown & Formula Specifications
Transparent mathematical reference and standardized volume benchmarks
Mathematical Formula & Calculation Logic
In Lithuania, the statutory standard VAT rate is 21% (reduced rate 9%). For B2B cross-border transactions within the EU with a valid VIES VAT number, the Reverse Charge mechanism applies with 0% tax charged on invoice.
Standard Transaction Volume Tiers
Compare expected deductions across typical commercial ticket sizes
| Gross Transaction | Tax Amount | Gross Invoice | Effective Rate |
|---|---|---|---|
| €50.00 | -€10.50 | €60.50 | 21.00% |
| €250.00 | -€52.50 | €302.50 | 21.00% |
| €1,000.00 | -€210.00 | €1,210.00 | 21.00% |
| €5,000.00 | -€1,050.00 | €6,050.00 | 21.00% |
Lithuania VAT — Frequently Asked Questions
Authoritative answers to common questions, regulatory rules, and compliance guidance.
What are the VAT rates in Lithuania?
How does the reverse charge mechanism work in Lithuania?
How to reverse-calculate VAT from a total price in Lithuania?
What is the difference between profit margin and markup percentage?
What is considered a good gross profit margin for a business?
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