What VAT rate applies to accommodation in Lithuania from 2026?
From 1 January 2026 accommodation services in Lithuania are taxed at 12 % VAT. Until then the reduced 9 % rate applied.
The rate applies to VAT payers. If you are not registered for VAT, you invoice without VAT until you cross the registration threshold.
For stays paid in 2025 but taking place in 2026, the rate in force when the service is supplied applies. Check complex cases with your accountant.
How Ovilo handles it
Ovilo issues VAT invoices at the current rate or without VAT, in Lithuanian or English, from the reservation data.
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