The Lithuanian tax authorities published a guidance on VAT exemptions applicable for educational and training services.
This comprehensive document specifies the VAT exemption criteria for services provided by educational institutions, including preschools, primary and secondary schools, higher education institutions, vocational training centres, and non-formal education providers.
In Lithuania, the standard VAT rate is 21%, applicable to most goods and services unless specific preferential conditions are in place. This rate serves as the default unless reduced rates are applied to support certain sectors or social needs.
A 9% VAT rate is applied to several categories, including passenger transportation, thermal energy, hotel services, district heating, books and e-books, firewood, accommodation, and admission to cultural and artistic events.
The 5% VAT rate covers pharmaceutical products, medical equipment for disabled individuals, food intended for medical use, technical aids for disabled persons, and newspapers and periodicals.
It outlines the legal requirements and conditions institutions must fulfil to qualify for these exemptions, offering precise guidance on VAT application across different educational services.
