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Proposal: Reduced VAT Rate for cultural, sport and performance activities

Reduced VAT rate would be applicable as of Jan 1, 2023

Article 1 Amendment of Article 19

1.To change Article 19, Part 3, Clause 3, and place it as follows:

” 3 ) for accommodation services provided in accordance with the procedure established by legal acts regulating tourism activities;”.

2 . Change Article 19, Paragraph 3, Clause 6 and place it as follows:

” 6 ) catering services provided by restaurants, cafes and similar catering establishments and takeaway food, excluding alcoholic beverages and services or parts of services that are related to alcoholic beverages;”.

3 . To change clause 7 of paragraph 3 of Article 19 and place it as follows:

” 7 ) for visiting all kinds of art and culture institutions, art and culture events, sports events, sports clubs and other persons providing services similar to those provided by sports clubs, when the provisions of Article 23 of this Law do not apply;”.

4 . To change Article 19, Paragraph 3, Item 8, and place it as follows:

” 8 ) for performance services provided by performers (actor, singer, musician, conductor, dancer or other person acting, singing, reading, reciting or otherwise performing works of literature, art, folklore or circus numbers).”

Article 2 Amendment of Article 19

Clauses 6-8 of paragraph 3 of Article 19 shall be recognized as invalid.

Article 3 Entry into force of the law

1 . Article 1 of this law enters into force in 2023. January 1

2 . Article 2 of this law enters into force in 2023. July 1

Sourcee-seimas.lrs.lt

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