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Lithuania e-Invoicing

Updated 14 August 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Lithuania mandates e-invoicing for B2G since July 2017 through the SABIS platform (which replaced E-saskaita), using UBL and Peppol BIS 3.0. There is no general B2B e-invoicing mandate.

Lithuania e-Invoicing Overview
ViDA

B2B
none
B2G
mandatory
since 1 July 2017
SABIS for public sector (replaced E-sąskaita).
B2C
none
Next deadline1 January 2027 · ViDA: OSS/IOSS Clarifications

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Implementation Timeline(8 events)

Key mandate dates. Select a date for detail, or show all updates below.

B2G eInvoicing via E-sąskaita
1 July 2017
B2G
Public procurement acceptance via E-sąskaita.
SABIS replaces E-sąskaita
1 July 2024
B2G
All B2G invoices must be submitted through SABIS portal , replacing the E-sąskaita platform.
Verbal contract invoices via SABIS
1 January 2025
B2G
All invoices based on verbal contracts must be submitted to the SABIS portal .
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
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.

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Compliance Regime

Network
Peppol
Standards
EN 16931

Record-keeping & Reporting

Archiving
10 years retention per Article 13 of the Lithuanian Accounting Law ; 50 years for payroll documentation; Electronic invoices must maintain authenticity and integrity.
SAF-T
On-demand
i.SAF available on-demand for residents and non-residents above €30,000 sales threshold.

Technical Formats

UBL
Peppol BIS 3.0

Detailed exemptions, penalties and cross-border rules for Lithuania are not yet published. The official sources have the latest detail.

Official Sources

  • VMIValstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijosTax authority
  • Finansų ministerijaLietuvos Respublikos finansų ministerijaMinistry
  • EIMINLietuvos Respublikos ekonomikos ir inovacijų ministerijaMinistry
  • SABISSąskaitų administravimo bendroji informacinė sistemaMandate portal
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Related Countries

  • AndorraNone
  • AustriaNone
  • BulgariaNone
  • CyprusNone

Frequently asked questions about e-Invoicing in Lithuania

Yes, e-Invoicing is mandatory in Lithuania for B2G (since 2017-07-01) transactions.

B2B e-Invoicing in Lithuania is not currently required.

B2G e-Invoicing in Lithuania is mandatory since 2017-07-01. SABIS for public sector (replaced E-sąskaita).

Lithuania supports the following e-Invoice formats: UBL, Peppol BIS 3.0.

Lithuania uses the following e-Invoicing standards: EN 16931. Archiving requirement: 10 years retention per Article 13 of the Lithuanian Accounting Law ; 50 years for payroll documentation; Electronic invoices must maintain authenticity and integrity..

SAF-T reporting in Lithuania is on-demand. i.SAF available on-demand for residents and non-residents above €30,000 sales threshold.

Yes, Lithuania is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Lithuania is 1 January 2027: ViDA: OSS/IOSS Clarifications. Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.