VAT on books
VAT on books in Lithuania
The European Commission's VAT database lists Lithuania's rate for printed and electronic books at 5%, against a standard rate of 21%. Lithuania's own tax sites would not let us read them, so treat this page as a starting point and check the State Tax Inspectorate before you rely on it.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Lithuania's State Tax Inspectorate (VMI) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed booksEuropean Commission database, situation on 1 July 2026. | 5% | Reduced rate | European Commission, Taxes in Europe Database |
| EbooksEuropean Commission database, situation on 1 July 2026. | 5% | Reduced rate | European Commission, Taxes in Europe Database |
| Most other goods and services | 21% | Standard rate | Your Europe, VAT rates |
What to know about Lithuania
- Lithuania reported to the Commission that 5% applies to printed and electronic books and to printed and electronic non-periodical publications. European Commission, TEDB
- The EU's Your Europe page lists Lithuania's reduced rates as 5% and 12%. Books used to be in a 9% band, and that band is no longer listed. Your Europe, VAT rates
- We found no official text that gives the audiobook rate, so the table leaves it out.
Selling to readers in Lithuania: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Lithuania at checkout once you add your registration in Stripe. These examples use prices before tax.
- An ebook priced at €10.00 costs a reader in Lithuania €10.50. €0.50 of that is the 5% VAT on ebooks in Lithuania, which you pay over.
- A paperback priced at €20.00 and posted to Lithuania from another EU country takes the 5% rate for printed books in Lithuania once your sales to other EU countries pass €10,000 a year: €1.00 of VAT.
- If you live in Lithuania yourself, sales to readers in Lithuania always take the rates above, and they go on your usual VAT return in Lithuania, not the One-Stop Shop.
How EU VAT works for authors: the reader’s country, the €10,000 threshold and the One-Stop Shop, in one guide.
Questions authors ask about Lithuania
What VAT do Lithuanian readers pay on ebooks?
5%, the same as printed books, according to the European Commission's rates database. Confirm with the State Tax Inspectorate before you rely on it.
Are audiobooks at 5% in Lithuania?
We could not confirm the audiobook rate from an official source. Stripe Tax will apply the rate it holds for Lithuania, and VMI can confirm it.
Why is this page less detailed than others?
Lithuania's government sites blocked our checks, so we only show what the European Commission and Your Europe confirm. We would rather leave a gap than guess.