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eInvoicing in Lithuania

  • B2G E-Invoicing Mandate: Lithuania mandates that businesses issue electronic invoices for transactions with public sector institutions since July 1, 2017, using the SABIS platform, which connects to the Peppol network and complies with the European e-Invoicing standard (EN 16931).
  • No B2B or B2C Mandates: There are currently no legal requirements for businesses to use electronic invoices in B2B or B2C transactions; such use remains optional and contingent upon mutual agreements between parties.
  • System Integration and Compliance: The SABIS platform, which is the only accepted system for B2G invoicing, supports various standard formats and ensures consistent processing of public sector invoices. However, Lithuania does not have a real-time reporting system for e-invoicing nor a national Core Invoice Usage Specification (CIUS).

Source ec.europa.eu


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