E-Invoicing in Lithuania
Lithuania has mandatory B2G e-invoicing since July 2017, making it one of the early EU adopters. In July 2024, the platform transitioned from eSąskaita to SABIS (General Account Administration Information System). B2B e-invoicing remains voluntary but infrastructure is available.
Do I Need to Act?
Coming Soon— i.SAF reporting ongoing
Threshold: B2G receiving; B2B via i.SAF reporting
Peppol BIS Billing 3.0
Recommended format
Also accepted: i.SAF XML
- 1Lithuania has mandatory i.SAF invoice data reporting
- 2B2G via Peppol network through E. sąskaita
- 3Not a full e-invoicing mandate but comprehensive reporting
- 4Validate data exports comply with i.SAF schema
Pre-configured with Lithuania ruleset • Free to try
Quick Facts
Current Regulation
Law on Public Procurement (revised May 2017), Government Resolutions No. 654 and No. 405
Language
Lithuanian
Currency
EUR
Accepted Formats
Peppol BIS Billing 3.0
Upcoming Changes
No B2B mandate announced. ViDA preparation for July 2030.
Key Dates & Timeline
July 2017
B2G e-invoicing mandatory for all contracting authorities
April 2019
Connected to Peppol network, EN-compliant invoices required
September 2023
eSąskaita invoicing tool launched for B2B
July 2024
SABIS platform replaces eSąskaita
January 2025
All verbal contract invoices must go through SABIS
B2G Requirements
All suppliers to Lithuanian public contracting authorities must submit e-invoices via the SABIS platform. The system requires EN 16931 compliant formats and is connected to the Peppol network since April 2019. All invoices from verbal contracts (any amount) must use SABIS since January 2025. Submission methods include manual entry via SABIS portal, API integration, or Peppol network via Access Point providers.
Government Portal
SABIS
B2B Requirements
B2B e-invoicing is voluntary but encouraged through existing infrastructure. The government recommends using SABIS/Peppol infrastructure for B2B transactions. Lithuania has the 4th largest VAT gap in the EU, but no B2B mandate has been announced. The eSąskaita tool was made available free for businesses for 5 years to encourage adoption.
Technical Requirements
Lithuania accepts Peppol BIS Billing 3.0 (primary), Peppol BIS Billing CII Invoice, Lithuanian national XML format (legacy but still accepted), and European Standard UBL XML. All formats must comply with EN 16931. The SABIS platform serves as the centralized hub for B2G invoicing. Lithuania is well-connected to the Peppol network for cross-border interoperability. Qualified electronic signature is recommended. For broader tax reporting, Lithuania uses the i.MAS system (i.SAF, i.VAZ, i.SAF-T).
Accepted Formats
- Peppol BIS Billing 3.0
- Peppol BIS Billing CII Invoice
- Lithuanian national XML
- UBL XML
Key Requirements
- EN 16931 compliance for B2G
- Peppol connectivity for cross-border
- SABIS platform for B2G submissions
- Qualified electronic signature recommended
- 10-year archiving requirement
Penalties & Non-Compliance
B2G non-compliance results in invoice rejection and payment delays. Non-compliant invoices cannot be processed through SABIS.
E-Invoicing Partners for Lithuania
Need to Fix a Lithuania Invoice?
Upload your invoice and we'll automatically fix Lithuania-specific errors. No XML editing required.
10 free fix flows/month · View pricing