THE REPUBLIC OF LITHUANIA
VALUE ADDED TAX LAW NO. IX-751 OF ARTICLE 19 OF THE AMENDMENT
THE LAW
in 2022 d. No.
Vilnius
Article 1. Amendment of Article 19
1. To change paragraph 3 of Article 19 and place it as follows:
“3. The reduced VAT rate of 9 percent applies to:
1) heat energy supplied for heating 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 heat energy used to heat this water;
2) for printed and electronic books and printed and electronic non-periodical information publications (including textbooks, exercise books, encyclopedias, dictionaries, handbooks, information brochures, photo and reproduction albums, children’s picture books, drawing and coloring books, printed or handwritten notes, maps , diagrams and drawings, but excluding calendars, notebooks and other similar printed matter). The provisions of this clause do not apply to publications in which advertising accounts for more than 4/5 of the entire publication or in which all or most of the content consists of music or video ;
3) for accommodation services provided in accordance with the procedure established by legal acts regulating tourism activities;
4) passenger transportation services on regular transportation routes established by the Ministry of Transportation or its authorized institution or municipalities, as well as passenger luggage transportation services specified in this point;
5) firewood and wood products for burning supplied to household energy users, as defined in the Energy Law of the Republic of Lithuania;
6 ) until 2023 June 30 for catering services provided by restaurants, cafes and similar catering establishments and for takeaway food, except for alcoholic beverages and services or parts of services that are related to alcoholic beverages;
7) for visiting all kinds of art and culture institutions, art and culture events, when the provisions of Article 23 of this Law do not apply;
8) until 2023 June 30 for performance services provided by performers (actor, singer, musician, conductor, dancer or other person acting, singing, reading, reciting or otherwise performing works of literature, art, folklore or circus acts);
9) until 2023 June 30 for visiting sports events, sports clubs and other persons providing services similar to those provided by sports clubs, when the provisions of Article 23 of this Law do not apply.”
2. To change Article 19, Paragraph 4, Clause 1 and arrange it as follows:
” 1) medicines, medical aids and food products for special medical purposes, when the costs of purchasing these goods are fully or partially compensated in accordance with the procedure established by the Law on Health Insurance of the Republic of Lithuania, as well as non-reimbursable prescription drugs, except for the cases specified in paragraph 5 of this article;”.
Article 2. Entry into force of the law
This law enters into force in 2023. January 1
I announce this law adopted by the Seimas of the Republic of Lithuania.
President of the Republic
Source: e-seimas.lrs.lt
