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.
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.