VAT Guide for Freelancers & Consultants in Lithuania
Freelancers & Consultants operating in Lithuania charge the standard VAT rate of 21% (reduced rates: 5%, 9%). Registration becomes mandatory at €45,000 annual turnover, returns are filed monthly or bimonthly, and cross-border B2B services are generally reverse-charged to the customer.
| Standard rate | 21% |
| Reduced rates | 5%, 9% |
| Registration threshold | €45,000 annual turnover |
| Filing frequency | Monthly or bimonthly |
| Currency | EUR |
| In force since | 01 Sept 2009 |
| Last verified | 01 Sept 2026 |
Official source
Valstybinė mokesčių inspekcija (VMI)Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.
Worked examples
Domestic sale in Lithuania
You invoice a customer based in Lithuania for €1,000.00 of freelancers & consultants work.
Add 21% VAT: €210.00. Total invoiced €1,210.00, declared in your monthly or bimonthly return.
Cross-border B2B inside the EU
A VAT-registered business in another member state buys the same €1,000.00 service and supplies a valid VAT number.
Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.
Sales to consumers in another EU country
You sell €12,000.00 per year to private customers in other member states.
Past the €10,000 distance-selling threshold you must apply the destination rate and declare the sales through the One-Stop Shop.
Late filing exposure
Your monthly or bimonthly return is filed after the deadline.
0.03% per day interest on late payments. Penalties from €30 to €560 for filing breaches.
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- Confirm whether you are above €45,000 annual turnover
- Register with Valstybinė mokesčių inspekcija (VMI) before your first taxable supply
- Apply 21% on domestic sales and the reverse charge on EU B2B
- Validate every EU customer VAT number in VIES and keep the proof
- File monthly or bimonthly and archive invoices for the statutory period
- i.SAF mandatory tax reporting
- Reverse charge for construction and scrap
FAQ — Freelancers & Consultants in Lithuania
When must freelancers & consultants register for VAT in Lithuania?
Registration is required at €45,000 annual turnover. Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.
Which VAT rate applies to freelancers & consultants in Lithuania?
The standard rate is 21%, with reduced rates of 5% and 9% for specific categories. Applied since 2009-09-01, last verified against Valstybinė mokesčių inspekcija (VMI) on 2026-09-01.
How often do I file VAT returns in Lithuania?
Monthly or bimonthly. 0.03% per day interest on late payments. Penalties from €30 to €560 for filing breaches.
What must appear on an invoice in Lithuania?
Standard EU invoice requirements. i.SAF (Standard Audit File) reporting mandatory. E-invoicing for public procurement.
Do I charge VAT to business clients in other EU countries?
No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.
What is specific to Lithuania for my sector?
i.SAF mandatory tax reporting · Reverse charge for construction and scrap · Simplified regime for farmers
Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC
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