VAT changes for event tickets: what you need to know

We would like to remind you that from 1 January 2026, the reduced VAT rate applied to admission to art and cultural events will change. From this date, the VAT rate will increase from 9% to 12%.

Tickets to art and cultural events that are sold and paid for by 31 December 2025 will remain subject to the 9% VAT rate, regardless of the fact that the events themselves will take place in 2026. When issuing VAT invoices at the time the event takes place (in 2026), the 9% rate must be indicated. Such invoices must be registered in the Register of Issued VAT Invoices using tax code PVM2.

If an advance invoice for tickets is issued before 31 December 2025, but the payment is received after 1 January 2026, the 12% VAT rate must be applied, as the applicability of the reduced rate is determined by the payment date.

IMPORTANT: Organisers who have authorised Bilietai.lt to issue VAT invoices on their behalf do not need to take any action regarding these changes. From 1 January 2026, the reduced VAT rate in our system will be automatically updated from 9% to 12%. All invoices for such events will be generated with the correct rate, so no additional actions will be required from organisers.

According to the VAT Law provisions valid until 31 December 2025, admission to art and cultural events is subject to the reduced 9% VAT rate (Article 19, Paragraph 3, Point 7 of the VAT Law).

From 1 January 2026, these services will be subject to a 12% VAT rate (Article 19, Paragraph 3, Point 3 of the VAT Law). It is also stipulated that services paid for before 31 December 2025 will continue to be subject to the VAT rules that were in force before that date.