Lithuania's parliament adopted Law XIV-429 on 22 June 2021, providing for a temporary extension of the scope of the 9% VAT rate to catering, culture, and sports sectors, which was recently approved by the government as part of a revised budget for 2021. Law XIV-429 provides that the following activities/supplies are subject to the 9% rate until 31 December 2022:
- Catering services and take-away food provided by restaurants, cafeterias, and similar catering establishments, with the exception …