10 years retention per Article 13 of the Lithuanian Accounting Law ; 50 years for payroll documentation; Electronic invoices must maintain authenticity and integrity.
On-demand
i.SAF available on-demand for residents and non-residents above €30,000 sales threshold.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.