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Commentary

Appendix 28D: VAT reduced rates (Lithuania)

28 Lithuania

9% rate

A reduced rate of VAT of 9% is applied in Lithuania to the following:

  1. Ìý

    •ÌýÌýÌýÌý Residential construction, renovation, insulation and design, engineering network construction and territory management services, which are paid for from the state and municipal budgets, preferential loans provided by the state and state special funds.

  2. Ìý

    •ÌýÌýÌýÌý Energy supplied for the heating of residential premises (including heat energy transmitted through the hot water supply system), hot water supplied to residential premises, or cold water for preparing hot water and the heat energy used to heat this water.

  3. Ìý

    •ÌýÌýÌýÌý Printed and electronic books, and printed

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