As of 1 January 2015, Lithuania has reduced the VAT rate of Hotel Accommodation Services to 9%.
Bed and breakfast services are considered accommodation services for which the reduced VAT rate of 9% should be applied.
Other services supplied by hotels such as rental of equipment or rental of premises etc. are not considered to be accommodation services and therefore the standard rate of 21% should be applied.
via Lithuania: Introduction of 9% VAT rate on hotel accommodation services | Meridian.