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Lithuania reduces the VAT rates on electronic books and more

January 31, 2023 in Ecommerce Tips

Lithuania reduces the VAT rates on electronic books and more

Further amendments were introduced in Lithuania including new VAT rates applicable from 1 January 2023.

As such, the Lithuanian government adopted the application of the reduced 9% VAT rates for electronic books and electronic non-periodical publications. These include electronic textbooks, dictionaries, and children’s picture books for instance.

It’s important to note that the new VAT rate does not apply to certain publications. For example, publications in which advertising represents more than 80% of the content are excluded on the scope of the reduced VAT rate.

Additionally, Lithuania is also extending the remit of the reduced 9% VAT rate to accommodation services, catering services and culture and sports services.

Lastly, the reduced 5% VAT rate now applies to food used for special medical purposes.

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