VAT on books
VAT on books in Lithuania
The European Commission's VAT database lists Lithuania's rate for printed and electronic books at 5%, against a standard rate of 21%. Lithuania's own tax sites would not let us read them, so treat this page as a starting point and check the State Tax Inspectorate before you rely on it.
This is general information, not tax advice. Rates and rules change, and your own situation matters. Check with Lithuania's State Tax Inspectorate (VMI) or an accountant before you decide.
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed booksEuropean Commission database, situation on 1 July 2026. | 5% | Reduced rate | European Commission, Taxes in Europe Database |
| EbooksEuropean Commission database, situation on 1 July 2026. | 5% | Reduced rate | European Commission, Taxes in Europe Database |
| Most other goods and services | 21% | Standard rate | Your Europe, VAT rates |
What to know about Lithuania
- Lithuania reported to the Commission that 5% applies to printed and electronic books and to printed and electronic non-periodical publications. European Commission, TEDB
- The EU's Your Europe page lists Lithuania's reduced rates as 5% and 12%. Books used to be in a 9% band, and that band is no longer listed. Your Europe, VAT rates
- We found no official text that gives the audiobook rate, so the table leaves it out.
How EU VAT works when a reader in Lithuania buys from you
Ebooks and audiobooks: the reader’s country
A download sold to a reader, not a business, is taxed where the reader lives. So a reader in Lithuania pays the rate for Lithuania, wherever you are. European Commission, place of taxation.
The €10,000 threshold
If your business is based in just one EU country, and your sales to readers in other EU countries stay at or under €10,000 a year (this year and last), you can charge your own country’s VAT instead. Digital sales and shipped print books count together. Sellers based outside the EU get no threshold for digital sales: VAT is due from the first sale. Commission OSS guide.
The One-Stop Shop (OSS)
Instead of registering in every country, you register once and file one return every quarter that covers all your EU sales. Your home tax office passes the VAT on to each country. EU-based sellers use the Union scheme. Sellers outside the EU use the non-Union scheme for ebooks and audiobooks. EU One-Stop Shop. OSS in plain words.
Paperbacks and hardcovers sent across a border
A printed book shipped from one EU country to a reader in another is a distance sale. It falls under the same €10,000 threshold. Over it, the rate is the one where the parcel ends up, here the rate for printed books in Lithuania, and it goes on the same OSS return. Commission OSS guide.
Who charges the VAT when you sell on Lanternbee
You do. Each author connects their own Stripe account, so you are the seller and the money goes straight to you. At checkout, Stripe Tax works out the right rate for where the reader is and adds it to the order. It collects tax in the places where you have added a tax registration in Stripe, so you still register where you need to, file the returns and pay what you collected. Stripe on tax registrations.
We plan to take EU VAT on ebooks off your hands by acting as the merchant of record for digital editions. That is planned, not live. Today, you are the seller.
Questions authors ask about Lithuania
What VAT do Lithuanian readers pay on ebooks?
5%, the same as printed books, according to the European Commission's rates database. Confirm with the State Tax Inspectorate before you rely on it.
Are audiobooks at 5% in Lithuania?
We could not confirm the audiobook rate from an official source. Stripe Tax will apply the rate it holds for Lithuania, and VMI can confirm it.
Why is this page less detailed than others?
Lithuania's government sites blocked our checks, so we only show what the European Commission and Your Europe confirm. We would rather leave a gap than guess.