What VAT rate applies to accommodation in Lithuania from 2026?
From 1 January 2026 accommodation services provided under Lithuania's tourism legislation are taxed at a reduced 12 % VAT rate. Until then the rate was 9 %.
The rate applies to VAT payers. If you are not registered for VAT, you invoice without VAT until you cross the registration threshold.
Bookings registered on or before 31 December 2025 keep the 9 % rate even if the stay is in 2026. Long-term lets under a lease do not get the reduced rate. Check complex cases with your accountant.
How Ovilo handles it
Ovilo issues invoices from the reservation data, in Lithuanian, at the rate you set or without VAT.
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