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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.

Web Developer Services to Invoice

  • Website development
  • Web application development
  • E-commerce solutions
  • API development
  • Maintenance & support
  • Bug fixes
  • Hosting management

Invoice Requirements in Lithuania

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

Payment Terms

50% deposit, 50% on launch. For larger projects, use milestone payments tied to sprints.

Grynaisiais14 dienų30 dienųTerminas

Payment Methods in Lithuania

Bank TransferCredit CardPayPalRevolut

Web Developer Invoice Tips

  • Reference repository commits or versions
  • Break down by feature or sprint
  • Include deployment details
  • List technology stack
  • Document maintenance separately

Frequently Asked Questions

What tax rate applies to web 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 web developers in Lithuania?

Common payment methods in Lithuania include: Bank Transfer, Credit Card, PayPal, Revolut. 50% deposit, 50% on launch. For larger projects, use milestone payments tied to sprints.

What should web developer invoices include in Lithuania?

Your invoice should include: Company code, PVM code if registered, Client code, Invoice number. For web developer services specifically, also include: Website development, Web application development, E-commerce solutions.

How should web developers bill for projects?

Break down by feature, page, or sprint. Include hours for development, testing, and deployment.

Should developers charge for bug fixes?

Include a warranty period (30-90 days) for bugs in original scope. After that, charge hourly.

What PVM rates apply?

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