Lithuania

The VAT small-business threshold in Lithuania is €45,000 of annual turnover. The standard VAT rate is 21%.

SME exemption for annual turnover up to €45,000; no sectoral thresholds. Exempt businesses state the start of activity but need not register for VAT or file periodic returns, except in cases such as intra-EU services or acquisitions above €14,000.

Since 1 January 2025, Lithuania also applies the EU cross-border small-business exemption: a business established in another member state can use Lithuania’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Lithuania?

The VAT small-business threshold in Lithuania is €45,000 of annual turnover.

What is the standard VAT rate in Lithuania?

21%. Reduced rates: 5%, 12%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme. Company tax, fees and filings: register a company in Lithuania.