While there is no B2B mandate in Lithuania, B2G e-invoicing has been implemented since 2017, and things have changed over recent years. Knowing what is expected of your organisation when doing business in the country is essential.
This page provides an ideal overview of Lithuania e-invoicing. Be sure to bookmark it to stay ahead of future changes.
There is no mandate for issuing and receiving electronic invoices between businesses in Lithuania.
Supplying companies are not obligated to issue an e-invoice, but they can do so voluntarily if they obtain permission from the buyer. If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin by, for example, using an electronic signature.
Since 1 July 2017, sending, receiving and processing electronic invoices for B2G transactions has been mandatory. As of 1 July 2024, this must be done through the SABIS platform.
Before 1 July 2024, B2G e-invoicing had to be processed via the eSąskaita platform, launched in 2015.
Accepted formats for electronic invoices in Lithuania include Peppol BIS Billing 3.0 and Peppol BIS Billing CII. E-invoices must be securely archived for at least 10 years.
Lithuania has relied on Peppol — a set of standards and network for exchanging electronic business documents — in different ways over the years to facilitate its e-invoicing initiative.
To this day, suppliers issuing invoices to government entities can do so via Peppol. Not only that, Peppol BIS Billing 3.0 and Peppol BIS Billing CII are encouraged e-invoicing formats in Lithuania.
Learn more about Peppol e-invoicing.
Learn the key dates in Lithuania’s e-invoicing journey.
As you can see, Lithuania has evolved its e-invoicing rules and regulations. Keeping up with evolving mandates can take a lot of time and resources.
This is especially true when you operate in multiple countries.
That’s why it is ideal to free yourself up by choosing a compliance partner who can handle tax and e-invoicing for you, both now and as changes happen. Sovos can help.
Since July 2017, Lithuania has mandated the issuing and receiving of e-invoices for B2G transactions. However, there is no mandate for B2B transactions.
