How do I calculate VAT?

Enter your amount, select your country, and choose whether to add VAT (net to gross) or remove VAT (gross to net). The calculator automatically shows net amount, VAT amount, and gross amount.

What countries are supported?

VATCalc supports 62 countries including all 27 EU member states, UK, Switzerland, Norway, and many countries worldwide including USA, Canada, Australia, Japan, and more.

Is this calculator free?

Yes, VATCalc is completely free to use with no registration required. All features including bulk CSV processing and invoice calculations are available at no cost.

How do I calculate VAT in reverse (scorporo)?

Select 'Remove VAT' operation, enter the gross amount (including VAT), and the calculator will extract the net amount and VAT amount for you.

What is the VAT rate in my country?

Select your country from the dropdown to see all available VAT rates including standard, reduced, and super-reduced rates. The calculator automatically loads the correct rates for each country.

Can I calculate VAT for multiple items?

Yes! Use our Bulk Calculator for CSV uploads up to 1000 items, or the Invoice Calculator for multi-rate invoices with different VAT rates per item.

What is the VAT rate in Lithuania?

The standard VAT rate in Lithuania is 21%. Reduced rates are: 9%, 5%. The local name for VAT is PVM.

How do I calculate VAT in Lithuania?

To add VAT in Lithuania, multiply your net amount by 1,21. To remove VAT, divide the gross amount by 1,21. Our calculator does this automatically.

Do I need to register for VAT in Lithuania?

VAT registration requirements in Lithuania vary based on your business type and turnover. Generally, businesses exceeding the registration threshold must register. Consult the local tax authority for specific requirements.

What goods and services are VAT exempt in Lithuania?

Common VAT exemptions in Lithuania typically include medical services, education, financial services, and insurance. Reduced rates may apply to food, books, and public transport.

Lithuania VAT Calculator 21% (PVM)

PVM Calculator for Lithuania - Complete Guide 2026

Welcome to the most comprehensive PVM calculator for Lithuania. With a standard rate of 21%, calculating PVM accurately is essential for businesses and individuals operating in Lithuania. Our professional online calculator provides instant, accurate results whether you need to add PVM to a net amount or remove PVM (reverse calculation) from a gross price.

Lithuania operates an independent PVM system, though it may have agreements with neighboring countries and trading partners.

How to Calculate

How to Calculate PVM in Lithuania

Calculating PVM in Lithuania involves two primary operations: adding PVM to a net amount and removing PVM from a gross amount. Here's how each calculation works:

Adding PVM (Net to Gross)

When you have a net price (excluding PVM) and need to calculate the final price including PVM:

Formula: Gross Amount = Net Amount x (1 + 21/100)

Multiplier: 1.2100

Example Calculation:

Net Amount: 100.00

PVM Rate: 21%

PVM Amount: 100.00 x 21/100 = 21.00

Gross Amount: 100.00 + 21.00 = 121.00

Removing PVM (Gross to Net) - Reverse Calculation

When you have a gross price (including PVM) and need to extract the net amount and PVM:

Formula: Net Amount = Gross Amount / (1 + 21/100)

Divider: 1.2100

Example Calculation:

Gross Amount: 121.00

PVM Rate: 21%

Net Amount: 121.00 / 1.2100 = 100.00

PVM Amount: 121.00 - 100.00 = 21.00

Quick Reference Table

VAT Rates

PVM Rates in Lithuania (2026)

Lithuania applies the following PVM rates:

Standard Rate: 21%

The standard PVM rate of 21% applies to most goods and services in Lithuania. This includes:

Most consumer goods and retail products

Professional services (consulting, legal, accounting)

Digital services and software

Telecommunications

Luxury goods

Most B2B services

Reduced Rates

Lithuania also applies reduced PVM rates to certain categories of goods and services:

9% Reduced Rate: Various essential goods and services

5% Reduced Rate: Various essential goods and services

Zero Rate and Exemptions

The following are typically exempt from PVM or subject to 0% rate in Lithuania:

Exports to non-domestic countries

Medical and healthcare services

Educational services

Financial and insurance services

Certain charitable activities

Registration & Compliance

PVM Registration in Lithuania

Registration Threshold

Lithuania has specific PVM registration requirements that businesses must comply with.

Registration Process

To register for PVM in Lithuania:

1. Submit an application to the national tax authority

2. Provide business documentation and identification

3. Receive your PVM identification number

4. Begin charging and collecting PVM

Filing Requirements

Businesses must file PVM returns according to Lithuania's specific requirements.

Special Rules

Special PVM Rules in Lithuania

Reverse Charge Mechanism

Lithuania may apply reverse charge rules for certain business transactions.

Digital Services

Digital services provided to consumers in Lithuania are subject to PVM at the standard rate.

E-Invoicing and Digital Reporting

Business Tips

Business Tips for PVM in Lithuania

For Businesses Operating in Lithuania

1. Keep Accurate Records: Maintain detailed records of all transactions including invoices, receipts, and PVM calculations.

2. Understand Rate Classifications: Ensure you apply the correct PVM rate to each product or service. Misclassification can lead to penalties.

3. Stay Updated: PVM rates and rules can change. Check the tax authority website regularly for updates.

4. Consider Professional Advice: For complex transactions, especially cross-border ones, consider consulting a tax professional.

For International Businesses

Check if you need to register for PVM in Lithuania

Understand import PVM procedures

Consider using a fiscal representative if required

Common Mistakes to Avoid

1. Applying the wrong PVM rate

2. Missing filing deadlines

3. Failing to register when required

4. Incorrect invoice formatting

5. Not reclaiming eligible input PVM

FAQ

Frequently Asked Questions - PVM in Lithuania

Q: What is the current PVM rate in Lithuania?

A: The standard PVM rate in Lithuania is 21%. Reduced rates may apply to certain goods and services.

Q: How do I add PVM to a price?

A: Multiply the net price by 1.21. For example, 100 x 1.21 = 121.00.

Q: How do I remove PVM from a gross price?

A: Divide the gross price by 1.21. For example, 121.00 / 1.21 = 100.

Q: What is the PVM formula for Lithuania?

A: To add PVM: Net x 1.21 = Gross. To remove: Gross / 1.21 = Net.

Q: Are all products subject to 21% PVM?

A: No. Essential goods like food, medicine, and books often have reduced rates. Some services are exempt.

Q: Do I need to register for PVM in Lithuania?

A: This depends on your business activities and turnover. Check the registration threshold and requirements.

Q: Can I reclaim PVM paid on business purchases?

A: Yes, registered businesses can typically reclaim input PVM on eligible business expenses.

Q: How often do I need to file PVM returns?

A: Filing frequency varies based on your business size and turnover. It can be monthly, quarterly, or annually.

Why Use Our PVM Calculator for Lithuania

Our free PVM calculator for Lithuania offers:

- Instant Calculations: Get accurate results in seconds

- Both Directions: Add or remove PVM with ease

- All Rates: Support for standard and reduced rates

- Professional Output: Copy or export results

- Multi-Language: Available in English, German, French, Italian, and Spanish

- Mobile Friendly: Calculate on any device

Whether you're a business owner, accountant, or individual making purchases in Lithuania, our calculator helps you get accurate PVM calculations every time.

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*Last updated: October 2026. Rates and rules may change. Always verify with official sources.*

VAT Calculator - Calculator - Lithuania

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