The most important ones are listed below:
1) 5% reduced VAT rate applied to non-compensated prescription medicines.
2) 9% VAT rate applied to heat and hot water supply of residential premises.
3) 9% VAT rate applied to accommodation services until December 31, 2022.

For more information, please read our Lithuanian webpage: https://leinonen.lt/news/news-2018/vat-legislation-changes-from-2018