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Lithuania Tax Information

21% PVM

PVM is 21% standard, 9% for heat/books, 5% for medicines. Registration above €45,000. Source: State Tax Inspectorate Lithuania.

Architect Services to Invoice

  • Schematic design
  • Design development
  • Construction documents
  • Permit drawings
  • Site planning
  • Interior architecture
  • Project management

Invoice Requirements in Lithuania

Company code
PVM code if registered
Client code
Invoice number
PVM breakdown
Total in EUR

Payment Terms

Phase-based billing. Percentage at each milestone. Retainer for ongoing projects.

Grynaisiais14 dienų30 dienųTerminas

Payment Methods in Lithuania

Bank TransferCredit CardPayPalRevolut

Architect Invoice Tips

  • Reference project phases
  • Include deliverables per phase
  • Note reimbursable expenses
  • Document design changes
  • Track percentage complete

Frequently Asked Questions

What tax rate applies to architect invoices in Lithuania?

Lithuania has 21% PVM. PVM is 21% standard, 9% for heat/books, 5% for medicines. Registration above €45,000. Source: State Tax Inspectorate Lithuania.

What payment methods are common for architects in Lithuania?

Common payment methods in Lithuania include: Bank Transfer, Credit Card, PayPal, Revolut. Phase-based billing. Percentage at each milestone. Retainer for ongoing projects.

What should architect invoices include in Lithuania?

Your invoice should include: Company code, PVM code if registered, Client code, Invoice number. For architect services specifically, also include: Schematic design, Design development, Construction documents.

How should architects bill for projects?

Percentage of construction cost, fixed fee by phase, or hourly. Phase-based is standard.

What about design changes?

Include scope of changes and bill as additional services beyond original scope.

What PVM rates apply?

Lithuania applies 21% standard VAT, 9% for heating and books, 5% for medicines. EU rules apply.