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Lithuania to cut VAT on sports & culture to 9% 2023

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.


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