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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.

Mobile Developer Services to Invoice

  • iOS development
  • Android development
  • Cross-platform apps
  • App maintenance
  • App store submission
  • Bug fixes
  • Feature updates

Invoice Requirements in Lithuania

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

Payment Terms

30% upfront, 40% at beta, 30% at launch. Maintenance billed monthly.

Grynaisiais14 dienų30 dienųTerminas

Payment Methods in Lithuania

Bank TransferCredit CardPayPalRevolut

Mobile Developer Invoice Tips

  • Reference app version numbers
  • Break down by platform
  • Include testing phases
  • Document store submission
  • Track post-launch support

Frequently Asked Questions

What tax rate applies to mobile developer 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 mobile developers in Lithuania?

Common payment methods in Lithuania include: Bank Transfer, Credit Card, PayPal, Revolut. 30% upfront, 40% at beta, 30% at launch. Maintenance billed monthly.

What should mobile developer invoices include in Lithuania?

Your invoice should include: Company code, PVM code if registered, Client code, Invoice number. For mobile developer services specifically, also include: iOS development, Android development, Cross-platform apps.

How should mobile developers structure invoices?

Break down by development phase: design, development, testing, submission. Include platform-specific costs.

Should app developers charge for store submission?

Yes, include store submission as a line item. Cover the time for screenshots, descriptions, and submission process.

What PVM rates apply?

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