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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.

Physical Therapist Services to Invoice

  • PT evaluation
  • Manual therapy
  • Therapeutic exercise
  • Gait training
  • Ultrasound therapy
  • Home exercise plan
  • Neuromuscular re-ed

Invoice Requirements in Lithuania

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

Payment Terms

Co-pays due at service. Insurance billed monthly. Cash pay packages available.

Grynaisiais14 dienų30 dienųTerminas

Payment Methods in Lithuania

Bank TransferCredit CardPayPalRevolut

Physical Therapist Invoice Tips

  • Include CPT codes
  • Note functional goals
  • Reference referral source
  • Document progress
  • Track authorization

Frequently Asked Questions

What tax rate applies to physical therapist 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 physical therapists in Lithuania?

Common payment methods in Lithuania include: Bank Transfer, Credit Card, PayPal, Revolut. Co-pays due at service. Insurance billed monthly. Cash pay packages available.

What should physical therapist invoices include in Lithuania?

Your invoice should include: Company code, PVM code if registered, Client code, Invoice number. For physical therapist services specifically, also include: PT evaluation, Manual therapy, Therapeutic exercise.

How to handle insurance auth?

Track authorized visits closely. Notify patient before limit is reached.

Bill for documentation?

Usually bundled into service codes. Some detailed reports billed separately.

What PVM rates apply?

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