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Amendment to Lithuanian VAT Law: Reduced 12% Rate for Tourism, Transport, Arts, and Publications

  • Amendment to Article 19 of the Lithuanian VAT Law
  • A 12 percent reduced VAT rate applies to accommodation services, passenger transport services, and access to art and cultural institutions
  • New provision added for printed and electronic books and non-periodical publications, excluding those with more than 80 percent advertising or primarily music or video content
  • Law effective from January 1, 2026
  • Previous VAT provisions apply to goods and services supplied or ordered by December 31, 2025
  • Announced by the President of the Republic

Source: e-seimas.lrs.lt

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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