Expense rules in Lithuania.
All VMI rules: 21% PVM, dienpinigiai, fuel allowance and VAT recovery in Lithuania.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 21% | Not deductible | Reprezentacinės |
| Travel meals | 21% | 100% reclaimable | Dienpinigiai cap |
| Accommodation | 9% | 100% reclaimable | E-sąskaita required |
| Fuel | 21% | 100% reclaimable | Business use |
| Train / LTG / flight | 9% | 100% reclaimable | Public transport |
| Taxi | 21% | 100% reclaimable | Receipt required |
| Client gifts | 21% | Not deductible | Reprezentacinės |
| Parking | 21% | 100% reclaimable | E-sąskaita |
Dienpinigiai
Tax-free national daily per diem.
Foreign
VMI country table.
Retention
VMI records: 10 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,30 €/km | Unlimited | Standard rate |
| Motorcycle | 0,15 €/km | Unlimited | Reduced rate |
Standard
VMI tax-free rate.
Covers
Mainly fuel.
Records
Kelionės dokumentas.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Lithuania — national | 50 € | Actual | Actual |
| Vilnius | 50 € | 130 € | 180 € |
| Foreign — Riga | 45 € | 120 € | 165 € |
| Foreign — Tallinn | 45 € | 150 € | 195 € |
| Foreign — Berlin | 50 € | 130 € | 180 € |
Standard
2024 national per diem.
Foreign
VMI country table.
Conditions
Mission outside workplace.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive | 30 Sept. N+1 | VMI Mano EVMI |
| France | Reciprocity | 30 Sept. N+1 | Via VMI |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| LT PVM for foreign | Mano EVMI | 30 Sept. N+1 | VMI online portal |
EU minimum
Annual 8th Directive request.
LT minimum
Min PVM foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Lithuania expenses with Illizeo.
PVM 21%/9%/5%, mileage €0.30/km, dienpinigiai €50, EU 8th Directive VAT recovery: all the VMI rules above are natively integrated into Illizeo.
Book a demo