* This exemption will only by valid until 1 January 2019.
The tourist tax will be paid on a regular monthly basis by filling out the data declaration to the account specified by the Vilnius City Municipality Administration. The submission of the declaration and the tax transfer will only be performed online.
The tax applies to all guests using accommodation services, regardless of whether the service is provided by a legal or natural entity acting under a business certificate issued by the State Tax Inspectorate in accordance with the relevant code of classification of economic activities for leasing premises for the provision of accommodation services;
On 7 December 2017, the Council of Vilnius City approved Decision No 1-126 on “Regulations for local fees for use of the Vilnius municipal public tourism and recreation infrastructure”. The purpose of the decision, effective as of 1 July 2018, is to boost the competitiveness of Vilnius, to develop international marketing in tourism, attract larger flows of tourists to the city of Vilnius, and increase the volumes of export services. The objectives pursued are expected to contribute to the improvement of the quality of life in Vilnius. The tax will be charged on guests of the city who are provided accommodation services and who use the public tourism and recreation infrastructure of Vilnius.
If guests who do not belong to any category exempt of the tourist tax (disabled, schoolchildren, etc.) are staying at a hotel, this tax must be applied. Therefore, when guests are staying free of charge, this stay (for each overnight) has to be paid for by either by the guest themselves or the inviting party (agency, state authority or hotel that is providing the tourist with a free service).
Yes, the tax will be charged on all natural persons staying in accommodation operating in the territory of the City of Vilnius.
Yes, the tax is valid year-round.
The tax is charged by the City of Vilnius, rather than companies or persons providing accommodation services.
No, the tax is not subject to VAT.
No, corporate income tax will not be charged. According to the provisions of Section III of the 10 Business Accounting Standard, income includes only increases in economic benefits of the entity. Amounts collected on behalf of third parties and value added tax are not recognised as income, since they are not attributed to economic benefits earned by the entity and do not result in increases in equity. The income of business intermediaries is commission fees only, rather not any amount collected on behalf of third parties.
Each accommodation service provider shall, within the framework of its corporate accounting system, introduce the tax as a new service, i.e., when issuing an invoice, the tax will be presented in a separate line, as well as in the cash register receipt; in case the payment is recorded by issuing a cash receipt, the tax shall be included in the gross amount, though the service will be singled out in a separate line.
The collection of the tourist tax is administered by UAB Lietuvos paštas. The postal service is paid €0.35 for each payment operation. The receipt of taxes by bank transfer is subject to standard fees for your bank's services and transactions.
Unpaid local taxes will be recovered from the local tax payer in accordance with the procedure laid down by laws of the Republic of Lithuania.
The exemption is applied to any group of persons who have rented ten rooms or more. This exemption shall no longer be in force on 1 January 2019.
The tax shall be effective for all guests who register as of 1 July at 12:00 (for those who have not been charged for overnight stay from 30 June to 1 July).
Guests who stay in the hotel before the entry into force of the tax and leave after the tax comes into affect (after 1 July at 12:00 am) are not charged.