- 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
Lithuania – eInvoicing Timeline
Year | Milestone |
---|---|
2017 | Mandatory B2G eInvoicing introduced for all public procurement contracts via the national platform (eSąskaita) |
2019 | Completion of EU-funded cross-border eInvoicing infrastructure project |
2024 | Transition from eSąskaita to SABIS (new national eInvoicing platform) |
2025 | SABIS fully operational; all B2G invoices must be submitted electronically via SABIS |
2028 | Planned start of mandatory B2B eInvoicing under ViDA alignment |
Lithuania – E-Invoicing & E-Reporting Mandates (2025)
Transaction Type | Established Entities in Lithuania | Non-Established Entities in Lithuania |
---|---|---|
B2G | ✅ Mandatory via SABIS platform | ✅ Mandatory if participating in public procurement |
B2B | ❌ Not mandatory | ❌ Not mandatory |
B2C | ❌ Not mandatory | ❌ Not mandatory |
E-Reporting | ❌ No real-time VAT reporting | ❌ No real-time VAT reporting |
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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