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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.

SaaS Services to Invoice

  • Monthly subscription
  • Annual subscription
  • Usage-based charges
  • Overage fees
  • Add-on features
  • Setup fees
  • Enterprise licensing

Invoice Requirements in Lithuania

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

Payment Terms

Prepaid monthly or annually. Enterprise contracts may be Net 30.

Grynaisiais14 dienų30 dienųTerminas

Payment Methods in Lithuania

Bank TransferCredit CardPayPalRevolut

SaaS Invoice Tips

  • Include subscription period
  • Show plan details
  • Detail overages separately
  • Reference account ID
  • Include next billing date

Frequently Asked Questions

What tax rate applies to saas 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 saass in Lithuania?

Common payment methods in Lithuania include: Bank Transfer, Credit Card, PayPal, Revolut. Prepaid monthly or annually. Enterprise contracts may be Net 30.

What should saas invoices include in Lithuania?

Your invoice should include: Company code, PVM code if registered, Client code, Invoice number. For saas services specifically, also include: Monthly subscription, Annual subscription, Usage-based charges.

How should SaaS companies invoice?

Include plan name, billing period, base price, overages, and total. Reference account ID.

How to handle usage-based billing?

Track usage throughout period. Invoice base plus overages with usage details.

What PVM rates apply?

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