Question 1

Is B2B e-invoicing mandatory between private businesses in Lithuania?

Accepted Answer

No, structured B2B e-invoicing is not mandatory for private commercial transactions. Invoices may be issued on paper or electronically. Electronic issuance generally requires the recipient's agreement under Article 79 of the Law on Value Added Tax. However, ordinary VAT-registered businesses must report transaction data monthly via i.SAF.

Question 2

What platform replaced E.sąskaita for public procurement invoicing?

Accepted Answer

SABIS, operated by NBFC, replaced E.sąskaita as Lithuania's central public-sector invoice platform in 2024. Covered invoices are processed through the applicable SABIS workflow, with Peppol, portal and integration options and specific foreign-supplier exceptions.

Question 3

Are small businesses exempt from submitting i.SAF invoice registers?

Accepted Answer

Yes, businesses registered under Lithuania's small-business scheme (SVS) are exempt from submitting i.SAF invoice registers to VMI.

Question 4

Does a quarterly VAT return filer submit i.SAF registers quarterly?

Accepted Answer

No, eligible businesses that file their Form FR0600 VAT return quarterly must still submit their i.SAF invoice registers monthly by the 20th day of the following month under VMI Order No. VA-55.

Question 5

What are Lithuania's active VAT rates?

Accepted Answer

As of 1 January 2026, Lithuania applies a standard VAT rate of 21% and reduced rates of 12% and 5%. Catering and restaurant services are excluded from the 12% reduced rate and are taxed at the standard 21% rate.

Question 6

How often must smart cash registers transmit data to i.EKA?

Accepted Answer

Cash registers using security modules must normally transmit fiscal data to i.EKA at least once every 24 hours under the applicable VMI reporting rules, including Order VA-80. If a technical disruption occurs, VMI allows a maximum interruption interval of 72 hours from the previous transmission.

Question 7

What Peppol participant identifier is used for Lithuanian companies?

Accepted Answer

Lithuanian organisations are addressed on the Peppol network using ISO 6523 ICD scheme 0200 followed by the 9-digit company code (JAR code), or ICD scheme 9937 followed by the VAT identification number.

Question 8

How must foreign suppliers bill Lithuanian public authorities?

Accepted Answer

Foreign suppliers can submit structured electronic invoices via the Peppol network. If access to standard electronic channels is not possible, foreign contractors may agree alternative delivery methods, including email, with the public buyer.

Question 9

What is the statutory retention period for invoices in Lithuania?

Accepted Answer

Lithuanian VAT invoices must be retained for 10 years from their issue date under VAT Act Article 78(7). Other accounting records may be subject to separate retention requirements.

Lituania

Requisitos de facturación electrónica en Lituania

Requisitos de facturación electrónica en Lituania

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