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Lithuania to cut e-book VAT

Shift from 21% standard rate to 9% reduced rate; other reduced rate changes

The Baltic state of Lithuania is considering in parliament a fill to reduce the VAT rate on electronic books and publications to 9%. This follows most other EU states which have harmonised their e-publications rate to those of their printed equivalents.

The rate cut will only apply to journals where advertising is less than 20% of the content.

The VAT rate changes could come into effect from 1 January 2023.

Learn more about Lithuania VAT in our country guide.

2018 EU e-book VAT rate reforms

At the end of 2018, the EU amended the VAT Directive to allow electronic publications to enjoy the same reduced rate as printed books and newspapers. Since then, most EU states have implemented the tax subsidy.

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