{"id":112547,"date":"2026-04-15T19:22:20","date_gmt":"2026-04-15T19:22:20","guid":{"rendered":"https:\/\/elvprojektai.lt\/uncategorized\/social-services-excluding-vat\/"},"modified":"2026-04-15T19:22:23","modified_gmt":"2026-04-15T19:22:23","slug":"social-services-excluding-vat","status":"publish","type":"naujienos","link":"https:\/\/elvprojektai.lt\/en\/news\/social-services-excluding-vat\/","title":{"rendered":"Social services excluding VAT"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Social services &#8211; VAT-free for all providers<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">An important change will enter into force on 1 January 2026  <\/p>\n\n<p class=\"wp-block-paragraph\">Social services will be exempt from VAT, regardless of whether they are provided:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Care institutions,<\/li>\n\n\n\n<li>Public bodies,<\/li>\n\n\n\n<li>Private limited companies or other legal entities.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">What&#8217;s changing?<\/p>\n\n<p class=\"wp-block-paragraph\">Until now (until 31.12.2025), the VAT relief is only available for social services and related goods provided by certain non-profit legal persons.<\/p>\n\n<p class=\"wp-block-paragraph\">\u27a1\ufe0f Services provided by private companies (e.g. long-term and short-term social care for the elderly or disabled) were subject to VAT at 21%. <\/p>\n\n<p class=\"wp-block-paragraph\">From 2026 &#8211; The exemption applies to all social service providers, provided that the services are provided in accordance with the Social Services Act. <\/p>\n\n<p class=\"wp-block-paragraph\">Goods related to these services will also be exempt.<\/p>\n\n<p class=\"wp-block-paragraph\">Article 21 of the VAT Law deletes the provision that the Government may impose conditions or limitations on the application of the exemption (which were not adopted anyway).<\/p>\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/09\/Socialines-paslaugos-724x1024.png\" alt=\"\" class=\"wp-image-111179\" srcset=\"https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/09\/Socialines-paslaugos-724x1024.png 724w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/09\/Socialines-paslaugos-212x300.png 212w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/09\/Socialines-paslaugos-768x1086.png 768w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/09\/Socialines-paslaugos-1086x1536.png 1086w, https:\/\/elvprojektai.lt\/wp-content\/uploads\/2025\/09\/Socialines-paslaugos.png 1414w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure>\n<\/div>","protected":false},"featured_media":111183,"parent":0,"template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"class_list":["post-112547","naujienos","type-naujienos","status-publish","has-post-thumbnail","hentry","description-off"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 4.9.7.2 - aioseo.com -->\n\t<meta name=\"description\" content=\"Social services - VAT-free for all providers An important change will enter into force on 1 January 2026 Social services will be exempt from VAT, regardless of whether they are provided: Care institutions, Public bodies, Private limited companies or other legal entities. 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