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Domov Kalkulačka Mapa

Lithuania flag Lithuania
Kalkulačka DPH

Jednoducho vypočítajte DPH pre transakcie v Lithuania. Aktuálna štandardná sadzba je 21.00%.

Sadzba
Vlastná %
Oficiálne údaje Európskej komisie 27 krajín EÚ 100% zadarmo Bez registrácie

Adding 21.00% VAT

Gross = Net × 1.21
Example: €100 net → €121.00 gross

Removing 21.00% VAT

Net = Gross ÷ 1.21
Example: €100 gross → €82.64 net

Aktuálne sadzby DPH

Sadzby DPH - Lithuania

Štandardná sadzba
21.00%
Znížená sadzba
7%

Key Information

Country Code
lt
Currency
Standard Rate
21.00%
VAT Number Format
ltXXXXXXXXX
EU Member
Yes
VIES Validation
Available

Lithuania VAT Guide

VAT Registration & Compliance

Businesses operating in Lithuania must register for VAT if their annual turnover exceeds the national threshold. Foreign companies trading in Lithuania may need to register immediately without a threshold. The standard VAT rate of 21.00% applies to most goods and services.

Rate Structure

Lithuania applies different VAT rates depending on the product or service:

  • Standard Rate (21.00%) — applies to most goods and services
  • Reduced Rate (7%) — applies to essential goods like food, books, and pharmaceuticals

Frequently Asked Questions

The standard VAT rate in Lithuania is 21.00%. This is applied to most goods and services. Reduced rates may apply to certain categories. Reduced Rate (7%) — applies to essential goods like food, books, and pharmaceuticals
Multiply the net price by 1.21. For example, €100 × 1.21 = €121.00 including 21.00% VAT.
Divide the gross price by 1.21. For example, €121.00 ÷ 1.21 = €100.00 net price.
VAT numbers in Lithuania start with the country code lt followed by digits. The format is ltXXXXXXXXX.
If your business exceeds the national VAT registration threshold in Lithuania, you must register. Foreign companies selling to consumers may also need to register under the EU's One-Stop Shop (OSS) scheme.

VAT Rates Map

Standard VAT Rate

≥25%
23-24%
21-22%
20%
19%
<19%

Summary

Lithuania

Štandardná sadzba
21.00%

Sadzby DPH

Štandardná sadzba
21.00%
Znížená sadzba
7%