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Lithuania cuts the VAT rate applied to digital books, accommodation, and hospitality services

rom 1 January 2023, the Lithuanian government confirmed it will:

  • Cut the VAT rate applied to electronic books and publications from 21% to 9%
  • Extend the VAT rate cut to 9% from 21% on hospitality, sporting, and cultural services until 31 December 2023.
  • Extend the VAT rate cut on accommodation from 21% to 9% indefinitely.
  • Cut the VAT rate applied to food used for special medicinal purposes to 5%. This includes food that is specifically processed or formulated for the dietary management of patients to be used under medical supervision.

Source Fiscal Solutions

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