Lithuania Considers Reclassifying Sport And Culture Activities To Reduced Rate Of VAT


The Lithuanian parliament is considering a proposal to reclassify a range of sport and culture activities from the standard rate of VAT at 21% to the reduced rate of 9%.

Income from the following supplies would be included:

  • Sports events, club subscriptions and similar
  • Theatre, cinema, museums and cultural exhibitions entrance fees
  • Other art and cultural events
  • Performance events

Any change in rate if passed would come into effect from 1 January 2023.