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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.

Real Estate Agent Services to Invoice

  • Sales commission
  • Buyer representation
  • Listing services
  • Property marketing
  • Rental management
  • Consultation
  • Transaction coordination

Invoice Requirements in Lithuania

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

Payment Terms

Commissions paid at closing through escrow.

Grynaisiais14 dienų30 dienųTerminas

Payment Methods in Lithuania

Bank TransferCredit CardPayPalRevolut

Real Estate Agent Invoice Tips

  • Reference property address
  • Show commission calculation
  • Include transaction date
  • Detail marketing expenses
  • Reference listing agreement

Frequently Asked Questions

What tax rate applies to real estate agent 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 real estate agents in Lithuania?

Common payment methods in Lithuania include: Bank Transfer, Credit Card, PayPal, Revolut. Commissions paid at closing through escrow.

What should real estate agent invoices include in Lithuania?

Your invoice should include: Company code, PVM code if registered, Client code, Invoice number. For real estate agent services specifically, also include: Sales commission, Buyer representation, Listing services.

How are commissions invoiced?

Paid through escrow at closing. Invoice brokerage with property details and commission calculation.

Can agents charge for additional services?

Yes, services beyond standard representation can be billed separately.

What PVM rates apply?

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