Lithuania flag

Europe

Lithuania E-Invoicing

B2G OnlyLast verified 2026-05-19

Comprehensive B2G e-invoicing via the SABIS platform since 2017; no B2B mandate planned before July 2030. VAT reporting handled separately through i.MAS.

Visit VMI

Key compliance facts

Standard

Peppol BIS 3.0 (UBL 2.1) / national UBL 2.1 LT

Authority

VMI — State Tax Inspectorate (Valstybinė mokesčių inspekcija) · Ministry of Finance

Mandatory For

Suppliers to public administrations (B2G); B2B remains voluntary

Effective Date

Jul 1, 2017 (B2G mandate) · Apr 8, 2019 (Peppol BIS mandatory) · 2024 (SABIS replaces E.sąskaita) · 2025 (verbal contracts in scope)

About Lithuania E-Invoicing

Lithuania mandates B2G e-invoicing for all public-sector suppliers since 1 July 2017, with Peppol BIS 3.0 required since April 2019. The national B2G platform SABIS replaced the legacy E.sąskaita system in 2024 and was extended to cover verbal contracts from 2025. B2B and B2C e-invoicing remain voluntary; there are currently no plans to introduce mandatory B2B e-invoicing before July 2030 (the EU ViDA date). VAT reporting is handled through the separate i.MAS framework (i.SAF, i.SAF-T and i.VAZ). Foreign suppliers use Peppol for cross-border B2G compliance.

Implementation Phases

  1. ✓

    B2G mandate

    Jul 1, 2017

    Public-sector suppliers required to issue e-invoices.

  2. ✓

    Peppol BIS standard

    Apr 8, 2019

    All B2G e-invoices must follow Peppol BIS Billing 3.0.

  3. ✓

    SABIS platform

    2024

    New national B2G platform replaces E.sąskaita.

Key Compliance Facts

  • B2G platform: SABIS (General Account Administration Information System)
  • Format: Peppol BIS 3.0 / UBL 2.1 LT
  • i.MAS handles VAT reporting separately (i.SAF, i.SAF-T, i.VAZ)
  • No domestic B2B mandate before July 2030 (ViDA)
  • Archive retention 10 years; electronic signature required

Frequently Asked Questions

Is e-invoicing mandatory in Lithuania?

Suppliers to public administrations (B2G); B2B remains voluntary. Status: B2G Only.

Which authority regulates e-invoicing in Lithuania?

VMI — State Tax Inspectorate (Valstybinė mokesčių inspekcija) · Ministry of Finance

What e-invoicing standard does Lithuania use?

Peppol BIS 3.0 (UBL 2.1) / national UBL 2.1 LT

What is the e-invoicing model in Lithuania?

Peppol 4-corner via SABIS (B2G); B2B voluntary

When did Lithuania e-invoicing take effect?

Jul 1, 2017 (B2G mandate) · Apr 8, 2019 (Peppol BIS mandatory) · 2024 (SABIS replaces E.sąskaita) · 2025 (verbal contracts in scope)

Topics

EUPeppolB2Gi.MAS