The Lithuanian Tax Authority has released version 1.9 of its technical documentation, introducing clarifications to several web services, including updates to the description of “linkedDocumentNumber” and the error code CERTIFICATE_VALID_TOO_LONG. Changes also affect the validity descriptions of transport and security module certificates in the CSR file creation guide, with the full documentatio... Read more

Lithuania plans to implement nationwide structured e-invoicing by 2028, using the EU standard EN 16931 and aligning with the 2030 VAT in the Digital Age reforms. The system will likely adopt a 5-corner model with real-time reporting to the SABIS platform, building on its existing eSąskaita B2G infrastructure and offering free API-based tools for businesses. Lithuania has set its sights on a full-s... Read more

The purpose of this document is to explain rules regarding the treatment of EV chargers for electric vehicles from a fiscalization perspective. We will explain whether EV chargers need to contain cash registers and other fiscal requirements or not, is it maybe part of the e-invoicing rules, or are they exempt from those obligations? Read more

Starting January 2026, Lithuania will introduce excise duties on sweetened beverages, including soft drinks, flavored waters, and concentrates with added sugar or sweeteners, under Law No. XV-286. The tax applies to both domestic production and imports for business use, with exemptions for medical products, infant formula, and non-packaged drinks from restaurants or cafes. The Lithuanian governmen... Read more

Lithuania will introduce a revised VAT structure from January 1, 2026, adding new reduced rates of 5% and 12% while abolishing certain exemptions to help fund defense initiatives. Notable changes include lower VAT on books, higher rates for transport and cultural services, and a return to the standard 21% VAT for heating and firewood, with compensation measures planned for vulnerable households. L... Read more

Lithuania is reviewing VAT law amendments that would increase the reduced VAT rate from 9% to 12% for services like accommodation, regular passenger transport, and cultural events starting January 1, 2026. A new 5% VAT rate is also proposed for printed and electronic books and certain non-periodical publications, down from the current 9%. The Parliament is expected to vote by July 1, 2025, and bus... Read more