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Country fact sheets: eInvoicing in Lithuania

eInvoicing Country Factsheets for each Member State & other countries

  • Lithuania has made electronic submission, receiving and processing of B2G invoices mandatory in public procurement for central, regional and local contracting authorities and entities.
  • The national law does not specify any particular eInvoicing standard but requires the use of the national eInvoicing portal eSaskaita, which is a Peppol Access Point aligned with the European standard on eInvoicing (EN) since 2019. Economic operators can use any service provider for submitting eInvoices which comply with the EN.
  • The Lithuanian Ministry of Finance is responsible for the eInvoicing platform, and the Lithuanian Centre of Registers operates the platform as a third-party service provider. The eSaskaita portal enables the preparation and submission of eInvoices to public contracting authorities and to promptly receive information on the payment of a submitted eInvoice.
  • Lithuania made B2G eInvoicing mandatory in July 2017, and since April 2019, Lithuania is part of the Peppol network and supports the standard adopted by the Peppol network: Peppol UBL a variant of XML that has become a common and interoperable standard, the key to the development of cross-border digital Procurement.
  • No difference is made between central and sub-central contracting authorities.
  • From 8 April 2019, all suppliers to public contracting authorities are obliged to issue only EN-compliant eInvoices namely Peppol BIS Billing 3.0.
  • The eSaskaita is a central information intermediary that performs the service of receiving and sending eInvoicing and accompanying documents between suppliers and public contracting authorities in Lithuania.

Source ec.europa.eu

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