Ongoing struggles in sector following COVID lockdowns prompt shift from standard to reduced VAT rate
The Lithuanian parliament is considering a proposal to reclassify a range of sport and culture activities from the standard rate of VAT at 21% to the reduced rate of 9%.
Learn more about Lithuanian VAT in our country guide.
Income from the following supplies would be included:
- Sports events, club subscriptions and similar
- Theatre, cinema, museums and cultural exhibitions entrance fees
- Other art and cultural events
- Performance events
Any change in rate if passed would come into effect from 1 January 2023.
Lithuanian has cut VAT on heating in recent months following the invasion of Ukraine by Russia.