- 12% VAT Rate Expansion: The reduced 12% VAT rate now applies to accommodation services, regulated passenger transport, cultural event attendance, and residential heating services including hot water supply.
- New VAT Relief for Publications: Printed and electronic books, as well as non-periodical informational publications (e.g., textbooks, encyclopedias, maps), are added to the list of items eligible for the reduced VAT rate—excluding calendars and advertising-heavy or multimedia-dominant publications.
- Legal Formalization: These changes are formalized through an amendment to Article 1 of the previously amended VAT law, reflecting Lithuania’s evolving fiscal policy priorities in tourism, culture, and education.
Source lrs.lt
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