In accordance with the current version of the VAT Act in Lithuania, we can say that the VAT rate for catering services is 9%. Importantly, this was introduced as a benefit for catering services. But importantly, the VAT rate for catering services and takeaway food provided by restaurants, cafes, and similar catering establishments, with the exception of alcoholic beverages and services or parts of services related to alcoholic beverages, is valid until December 31, 2023. But, from 2024, the VAT rate will be 21%, and this will be programmed in cash registers.
What VAT rate will be defined for catering services in Lithuania?
Public
Lithuania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
720
Content accuracy validation date:
19.12.2023
Content accuracy validation time:
08:10h
According to the description of technical requirements for cash registers, approved by the head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania in 2022, On April 27, by order no. VA-40, "Regarding the approval of the description of technical requirements for cash registers," clause 25.2, only after the daily (shift) fiscal report (Z) is printed and/or generated can tax (VAT) rates be changed according to the cash register and rules for the use of direct connection computer network terminals, approved by the head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania in 2003. On September 18, by order no. V-255, "Regarding the rules for the use of cash registers and direct connection computer network terminals and approval of the FR1156 form of the decision to deregister the cash register," the provision of point 20 can only be changed by the cash register servicing company. Catering establishments now have 21% programmed in the cash register. Cash registers will not require additional reprogramming of the VAT rate.
Importantly, for alcoholic beverages, there is a requirement: the cash registers of all trade and public catering entities selling alcoholic beverages must form and print information on the number of alcoholic beverages sold per day.
Other news from Lithuania
Lithuania begins shift toward EU-compliant Structured E-Invoicing
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
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
New document was uploaded: EV-chargers from the Fiscalization Perspective in Lithuania
Lithuania
Author: Nikolina Basić
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
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Lithuania introduces the Tax sweetened beverages starting January 2026.
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
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
The Lithuanian parliament approves a new VAT structure effective January 2026
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
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 proposes changes to VAT rates across sectors.
Public
Lithuania
Author: Nikolina Basić
Lithuania
Author: Nikolina Basić
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
New webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
Author: Nikolina Basić
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Lithuania Clarifies Cash Rounding Rules
Public
Lithuania
Author: Ema Stamenković
Lithuania
Author: Ema Stamenković
Lithuania's new cash payment rules clarify that only the total amount paid in cash is rounded, while 1 and 2 euro cent coins remain legal tender and must still be accepted by merchants. These coins can be used for change or exchanged at the Bank of Lithuania, which offers free services for individuals and businesses to reduce their circulation. Cash payments in Lithuania are rounded to the nearest... Read more